{"id":22749,"date":"2026-11-08T12:00:31","date_gmt":"2026-11-08T11:00:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chili\/dividendes\/"},"modified":"2026-11-08T12:00:31","modified_gmt":"2026-11-08T11:00:31","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chili\/dividendes\/","title":{"rendered":"Vous percevez des dividendes entre la France et le Chili\u00a0: quelle retenue \u00e0 la source\u00a0? 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cat\u00e9gorie.\"}},{\"@type\":\"Question\",\"name\":\"Les dividendes chiliens per\u00e7us par une soci\u00e9t\u00e9 fran\u00e7aise sont-ils exon\u00e9r\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont exon\u00e9r\u00e9s en France dans les m\u00eames conditions que si la soci\u00e9t\u00e9 distributrice \u00e9tait r\u00e9sidente de France ou d\u2019un autre \u00c9tat membre de l\u2019Union europ\u00e9enne (article 22, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis impos\u00e9 \u00e0 tort ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 24, 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\/chili\/\">France\u2013Chili<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Chili<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et le Chili le 7 juin 2017 et par l\u2019activation de la clause de la nation la plus favoris\u00e9e pr\u00e9vue au paragraphe 6 du protocole<\/span><\/div>\n<h1>Vous percevez des dividendes entre la France et le Chili\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut. Au Chili, ce plafond ne limite pas l\u2019imp\u00f4t additionnel, sous condition d\u2019imputation de l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-chili.webp\" alt=\"Torres del Paine, Chili\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Torres del Paine, Chili<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, au plus 15 % du montant brut si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2).<\/li><li>Ce plafond ne limite pas l\u2019imp\u00f4t additionnel chilien, \u00e0 condition que l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie soit imputable sur celui-ci (article 10, paragraphe 2).<\/li><li>Pour un r\u00e9sident de France, le cr\u00e9dit est \u00e9gal \u00e0 la plus petite somme entre l\u2019imp\u00f4t additionnel pay\u00e9 au Chili apr\u00e8s d\u00e9duction de l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie et 15 % du montant brut (article 22, paragraphe 1, a, iii).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Soci\u00e9t\u00e9 fran\u00e7aise, actionnaire r\u00e9sident du Chili<\/span><span class=\"etat fr\">France, 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2<\/span><\/div><div class=\"r\"><span>Le m\u00eame actionnaire, c\u00f4t\u00e9 chilien<\/span><span class=\"etat \">Chili, avec imputation<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 chilienne, actionnaire r\u00e9sident de France<\/span><span class=\"etat \">Chili, imp\u00f4t additionnel<\/span><span class=\"ref\">Art. 10 \u00a7 2<\/span><\/div><div class=\"r\"><span>Le m\u00eame actionnaire, c\u00f4t\u00e9 fran\u00e7ais<\/span><span class=\"etat fr\">France, cr\u00e9dit plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 1 a iii<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Ces dividendes sont aussi imposables dans l&#x27;Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat. Toutefois, si leur b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l&#x27;autre Etat contractant, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 % du montant brut des dividendes. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, troisi\u00e8me alin\u00e9a<\/span><p>\u00ab Les dispositions du pr\u00e9sent paragraphe ne limitent pas l&#x27;application de l&#x27;imp\u00f4t additionnel (\u00ab\u00a0el impuesto adicional\u00a0\u00bb) pay\u00e9 au Chili \u00e0 condition que le montant de l&#x27;imp\u00f4t de premi\u00e8re cat\u00e9gorie (\u00ab\u00a0el impuesto de primera categoria\u00a0\u00bb) soit imputable sur l&#x27;imp\u00f4t additionnel dans le cadre du calcul de ce dernier. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende chilien<\/h2><p>Pour un actionnaire r\u00e9sident de France qui re\u00e7oit un dividende d\u2019une soci\u00e9t\u00e9 chilienne\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imp\u00f4t au Chili<\/b><span>L\u2019imp\u00f4t additionnel chilien s\u2019applique, l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie \u00e9tant imputable sur celui-ci.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>D\u00e9claration en France<\/b><span>Le dividende est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La plus petite somme entre l\u2019imp\u00f4t additionnel pay\u00e9 net de l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie et 15 % du brut, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un dividende chilien, le plafond de 15 % ne joue pas comme ailleurs\u00a0: l\u2019imp\u00f4t additionnel chilien peut s\u2019appliquer, et le cr\u00e9dit fran\u00e7ais reste limit\u00e9 \u00e0 15 % du montant brut. Une part de l\u2019imp\u00f4t chilien peut donc rester \u00e0 la charge de l\u2019actionnaire r\u00e9sident de France. Le rendement net d\u2019un placement en actions chiliennes se calcule en tenant compte de ce m\u00e9canisme.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-dividendes-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 mes revenus de capitaux<\/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 d\u00e9tenez des actions d\u2019une soci\u00e9t\u00e9 chilienne ou fran\u00e7aise en r\u00e9sidant dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/chili\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/chili\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/chili\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/chili\/\">Convention France\u2013Chili : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/chili\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue sur les dividendes\u00a0?<\/summary><p>15 % du montant brut lorsque le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2), sans limiter l\u2019imp\u00f4t additionnel chilien sous condition d\u2019imputation de l\u2019imp\u00f4t de premi\u00e8re cat\u00e9gorie.<\/p><\/details><details><summary>Les dividendes chiliens per\u00e7us par une soci\u00e9t\u00e9 fran\u00e7aise sont-ils exon\u00e9r\u00e9s\u00a0?<\/summary><p>Ils sont exon\u00e9r\u00e9s en France dans les m\u00eames conditions que si la soci\u00e9t\u00e9 distributrice \u00e9tait r\u00e9sidente de France ou d\u2019un autre \u00c9tat membre de l\u2019Union europ\u00e9enne (article 22, paragraphe 1, b).<\/p><\/details><details><summary>Que faire si je suis impos\u00e9 \u00e0 tort\u00a0?<\/summary><p>Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et le Chili le 7 juin 2017 et par l\u2019activation de la clause de la nation la plus favoris\u00e9e pr\u00e9vue au paragraphe 6 du protocole \u2014 Version consolid\u00e9e de la convention avec le Chili modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 10 juillet 2006\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er mars 2021 pour le Chili\u00a0; taux applicables aux int\u00e9r\u00eats et redevances modifi\u00e9s \u00e0 la suite de la signature par le Chili d\u2019une convention fiscale avec le Japon le 21 janvier 2016. 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 au Chili ?<\/span><h3>Faire v\u00e9rifier mes revenus de capitaux\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=chili-dividendes-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/chili\/\">Convention France\u2013Chili : 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 au Chili ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-dividendes-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\u2013Chili \u203a Article 10 \u00b7 Dividendes Convention France\u2013ChiliConvention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22356,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22749","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22749"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22749\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22356"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}