{"id":22705,"date":"2026-11-08T11:54:24","date_gmt":"2026-11-08T10:54:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bulgarie\/double-imposition\/"},"modified":"2026-11-08T23:36:28","modified_gmt":"2026-11-08T22:36:28","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bulgarie\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Bulgarie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 20"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t bulgare se d\u00e9duit-il de mes revenus en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il n\u2019est pas d\u00e9ductible pour le calcul du revenu imposable en France, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La Bulgarie tient-elle compte des revenus qu\u2019elle exon\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, elle peut en tenir compte pour calculer l\u2019imp\u00f4t sur le reste des revenus du r\u00e9sident (article 20, paragraphe 1, c).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La personne peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre des deux \u00c9tats, dans les trois ans suivant la premi\u00e8re notification de la mesure en cause (article 22, paragraphe 1).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/bulgarie\/\">France\u2013Bulgarie<\/a> \u203a Article 20 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bulgarie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la convention France\u2013Bulgarie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 20<\/h1>\n<p class=\"lead\">Chaque pays \u00e9limine la double imposition \u00e0 sa mani\u00e8re. La France impose aussi les revenus bulgares mais accorde un cr\u00e9dit d\u2019imp\u00f4t, dont le montant d\u00e9pend de la cat\u00e9gorie de revenu. La Bulgarie exon\u00e8re les revenus imposables en France, sauf les dividendes et les redevances, pour lesquels elle accorde une d\u00e9duction.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bulgarie.webp\" alt=\"Sofia, Bulgarie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Double imposition<\/span><b>Sofia, Bulgarie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source bulgare impos\u00e9s en Bulgarie selon la convention sont \u00e9galement imposables en France lorsqu\u2019ils reviennent \u00e0 un r\u00e9sident de France (article 20, paragraphe 2).<\/li><li>L\u2019imp\u00f4t bulgare n\u2019est pas d\u00e9ductible du revenu imposable en France\u00a0; il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 2).<\/li><li>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Bulgarie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, pour les dividendes et les redevances\u00a0; il est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour les autres revenus (article 20, paragraphe 2).<\/li><li>La Bulgarie exon\u00e8re les revenus imposables en France, en pouvant en tenir compte pour l\u2019imp\u00f4t sur les autres revenus, et accorde une d\u00e9duction plafonn\u00e9e pour les dividendes et redevances (article 20, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: salaires, loyers, plus-values, pensions publiques ou de s\u00e9curit\u00e9 sociale bulgares<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes et redevances bulgares<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bulgare, plafonn\u00e9<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Bulgarie\u00a0: revenus imposables en France (hors articles 8 et 10)<\/span><span class=\"etat \">Exon\u00e9ration en Bulgarie<\/span><span class=\"ref\">Art. 20 \u00a7 1 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Bulgarie\u00a0: dividendes et redevances fran\u00e7ais<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 20 \u00a7 1 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab L&#x27;imp\u00f4t pay\u00e9 en Bulgarie n&#x27;est pas d\u00e9ductible pour le calcul du revenu imposable en France. Mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur les imp\u00f4ts vis\u00e9s au paragraphe 1 de l&#x27;article 2 de la pr\u00e9sente Convention dans la base desquels ces revenus sont compris. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: &#8211; en ce qui concerne les revenus vis\u00e9s aux articles 8 et 10, au montant de l&#x27;imp\u00f4t pay\u00e9 en Bulgarie conform\u00e9ment \u00e0 la pr\u00e9sente Convention. Il ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; &#8211; pour les autres revenus, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 1, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident de Bulgarie re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en France, ces revenus sont exon\u00e9r\u00e9s en Bulgarie sous r\u00e9serve des dispositions des alin\u00e9as b et c ci-dessous\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France, en trois temps<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus de source bulgare\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Les revenus impos\u00e9s en Bulgarie sont \u00e9galement imposables en France (article 20, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t bulgare ne se retranche pas du revenu imposable fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit selon la cat\u00e9gorie<\/b><span>Dividendes et redevances\u00a0: imp\u00f4t bulgare plafonn\u00e9. Autres revenus\u00a0: montant de l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/ressortissant-bulgare-dont-la-famille-vit-a-paris-resident-fiscal-francais\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 mai 2023<\/small><\/div><p>Ressortissant bulgare dont la famille vit \u00e0 Paris\u00a0: r\u00e9sident fiscal fran\u00e7ais malgr\u00e9 la convention franco-bulgare, mais d\u00e9charg\u00e9 de la CRDS faute d&#x27;affiliation prouv\u00e9e \u00e0 l&#x27;assurance maladie fran\u00e7aise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-de-ses-societes-bulgares-mais-gerant-de-fait-de-societes-francaises\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 janvier 2024<\/small><\/div><p>Salari\u00e9 de ses soci\u00e9t\u00e9s bulgares mais g\u00e9rant de fait de soci\u00e9t\u00e9s fran\u00e7aises\u00a0: domicili\u00e9 en France par son activit\u00e9 principale, sans protection de la convention franco-bulgare<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/virement-de-50-000-depuis-un-compte-bulgare-non-declare-le-pret-allegue-n-est\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>27 mars 2024<\/small><\/div><p>Virement de 50\u00a0000 \u20ac depuis un compte bulgare non d\u00e9clar\u00e9\u00a0: le pr\u00eat all\u00e9gu\u00e9 n&#x27;est pas prouv\u00e9, mais l&#x27;ann\u00e9e 2014 est d\u00e9charg\u00e9e faute de saisine de la commission d\u00e9partementale<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/bulgarie\/#decisions\">Voir les 4 d\u00e9cisions qui concernent la Bulgarie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour la plupart des revenus bulgares, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais \u00e9vite tout imp\u00f4t fran\u00e7ais suppl\u00e9mentaire sur ces revenus, mais ils restent inclus dans la base. Pour les dividendes, si l\u2019imp\u00f4t bulgare est inf\u00e9rieur \u00e0 l\u2019imp\u00f4t fran\u00e7ais, la diff\u00e9rence reste due en France. La convention ne prot\u00e8ge que les personnes qu\u2019elle d\u00e9finit comme r\u00e9sidentes\u00a0: la question de la r\u00e9sidence se r\u00e8gle en premier.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier ma situation fiscale<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous percevez des revenus en Bulgarie tout en \u00e9tant r\u00e9sident de France, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bulgarie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bulgarie\/\">Convention France\u2013Bulgarie : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/bulgarie\/residence-fiscale\/\"><small>Art. 1<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/double-imposition\/\" class=\"cur\"><small>Art. 20<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>L\u2019imp\u00f4t bulgare se d\u00e9duit-il de mes revenus en France\u00a0?<\/summary><p>Non\u00a0: il n\u2019est pas d\u00e9ductible pour le calcul du revenu imposable en France, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 2).<\/p><\/details><details><summary>La Bulgarie tient-elle compte des revenus qu\u2019elle exon\u00e8re\u00a0?<\/summary><p>Oui, elle peut en tenir compte pour calculer l\u2019imp\u00f4t sur le reste des revenus du r\u00e9sident (article 20, paragraphe 1, c).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>La personne peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre des deux \u00c9tats, dans les trois ans suivant la premi\u00e8re notification de la mesure en cause (article 22, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Bulgarie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1988\u00a0; la CML s\u2019applique \u00e0 la convention depuis son entr\u00e9e en vigueur pour la Bulgarie, le 1er janvier 2023. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Bulgarie ?<\/span><h3>Faire v\u00e9rifier ma situation fiscale\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Bulgarie<\/span><div class=\"rel\"><a href=\"\/decisions\/societe-bulgare-boite-aux-lettres-vendant-des-bijoux-aux-encheres-en-france\/\">Soci\u00e9t\u00e9 bulgare \u00ab\u00a0bo\u00eete aux lettres\u00a0\u00bb vendant des bijoux aux ench\u00e8res en France\u00a0: \u00e9tablissement stable au domicile fran\u00e7ais de son associ\u00e9 unique, impos\u00e9 \u00e0 l&#x27;imp\u00f4t sur le revenu sur ses b\u00e9n\u00e9fices<small>TA Cergy-Pontoise, 27 janvier 2026<\/small><\/a><a href=\"\/decisions\/holding-de-gibraltar-imposee-au-titre-de-l-article-123-bis-le-regime-des\/\">Holding de Gibraltar impos\u00e9e au titre de l&#x27;article 123 bis\u00a0: le r\u00e9gime des soci\u00e9t\u00e9s m\u00e8res peut r\u00e9duire le revenu imposable, mais seulement si la d\u00e9tention et les dividendes de la filiale luxembourgeoise sont prouv\u00e9s<small>CAA Paris, 10 mai 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bulgarie\/\">Convention France\u2013Bulgarie : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Bulgarie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-double-imposition-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Bulgarie \u203a Article 20 \u00b7 Double imposition Convention France\u2013BulgarieConvention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le<span class=\"excerpt-hellip\"> 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