{"id":22776,"date":"2026-11-08T12:04:24","date_gmt":"2026-11-08T11:04:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/colombie\/dividendes\/"},"modified":"2026-11-08T12:04:24","modified_gmt":"2026-11-08T11:04:24","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/colombie\/dividendes\/","title":{"rendered":"Dividendes de Colombie ou de France\u00a0: quelle retenue \u00e0 la source\u00a0? 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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\":\"La Colombie peut-elle pr\u00e9lever plus de 15 % sur mes dividendes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un b\u00e9n\u00e9ficiaire effectif r\u00e9sident de France, l\u2019imp\u00f4t colombien est plafonn\u00e9 \u00e0 15 pour cent du brut, y compris pour des b\u00e9n\u00e9fices non impos\u00e9s au niveau de la soci\u00e9t\u00e9 (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Le taux de 5 % concerne-t-il les particuliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il vise une soci\u00e9t\u00e9, autre qu\u2019une soci\u00e9t\u00e9 de personnes, qui d\u00e9tient directement au moins 20 pour cent du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que faut-il fournir pour b\u00e9n\u00e9ficier du plafond ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sauf disposition contraire des autorit\u00e9s comp\u00e9tentes, un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence (article 29, paragraphe 2).\"}}]}<\/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\/colombie\/\">France\u2013Colombie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Colombie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bogota le 25 juin 2015, compl\u00e9t\u00e9e par un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Dividendes de Colombie ou de France\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-colombienne<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. Le pays de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever un imp\u00f4t, plafonn\u00e9 \u00e0 5 % ou 15 % du montant brut. Pour un r\u00e9sident de France, la retenue colombienne ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/colombie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/colombie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/colombie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/colombie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-colombie.webp\" alt=\"Carthag\u00e8ne des Indes, Colombie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Carthag\u00e8ne des Indes, Colombie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes vers\u00e9s par une soci\u00e9t\u00e9 d\u2019un pays \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>Le pays de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 5 pour cent du brut pour une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 20 pour cent du capital, et de 15 pour cent dans tous les autres cas (article 10, paragraphe 2).<\/li><li>Pour des dividendes colombiens pr\u00e9lev\u00e9s sur des b\u00e9n\u00e9fices non soumis \u00e0 l\u2019imp\u00f4t colombien au niveau de la soci\u00e9t\u00e9, l\u2019imp\u00f4t colombien est limit\u00e9 \u00e0 15 pour cent du brut (article 10, paragraphe 2).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Colombie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/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>Particulier r\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 colombienne<\/span><span class=\"etat \">Colombie, 15 % maximum\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 22<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 20 % du capital<\/span><span class=\"etat \">Pays de la soci\u00e9t\u00e9, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Dividendes colombiens pr\u00e9lev\u00e9s sur des b\u00e9n\u00e9fices non impos\u00e9s en Colombie<\/span><span class=\"etat \">Colombie, 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Colombie, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France, 15 % maximum\u00a0; Colombie avec d\u00e9duction<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 22 \u00a7 2<\/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\u2019un \u00c9tat contractant \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat contractant sont imposables dans cet autre \u00c9tat. 2. Toutefois, ces dividendes sont aussi imposables dans l\u2019\u00c9tat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident et selon la l\u00e9gislation de cet \u00c9tat mais, si le b\u00e9n\u00e9ficiaire effectif des dividendes est un r\u00e9sident de l\u2019autre \u00c9tat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 5 pour cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 (autre qu\u2019une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 20 pour cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 15 pour cent du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, dernier alin\u00e9a<\/span><p>\u00ab Les dispositions des sous-paragraphes a) et b) ne s&#x27;appliquent pas aux dividendes vers\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident de Colombie sur des b\u00e9n\u00e9fices distribu\u00e9s aux actionnaires (socios o accionistas) qui n\u2019ont pas \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t colombien dans le chef de la soci\u00e9t\u00e9 conform\u00e9ment aux lois de la Colombie. Dans ce cas, le montant de l&#x27;imp\u00f4t colombien ne peut exc\u00e9der 15 pour cent du montant brut des dividendes. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende colombien jusqu\u2019en France<\/h2><p>Pour un particulier r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Colombie<\/b><span>15 pour cent du brut au maximum (article 10, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France, \u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Colombie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Attestation de r\u00e9sidence<\/b><span>Pour obtenir le taux r\u00e9duit, un formulaire certifi\u00e9 par l\u2019administration fiscale de l\u2019\u00c9tat de r\u00e9sidence est demand\u00e9 (article 29, paragraphe 2).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le plafond conventionnel ne s\u2019applique pas automatiquement\u00a0: sans attestation de r\u00e9sidence certifi\u00e9e, la retenue appliqu\u00e9e peut \u00eatre plus \u00e9lev\u00e9e, et le cr\u00e9dit en France est limit\u00e9 \u00e0 l\u2019imp\u00f4t colombien effectivement support\u00e9 \u00e0 titre d\u00e9finitif dans le respect de la convention. Un \u00e9cart entre retenue pr\u00e9lev\u00e9e et plafond se r\u00e9clame en Colombie, pas en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=colombie-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>Optimiser la fiscalit\u00e9 de mes dividendes<\/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 colombienne ou vous percevez des dividendes fran\u00e7ais en r\u00e9sidant en Colombie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=colombie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/colombie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/colombie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/colombie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/colombie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/colombie\/\">Convention France\u2013Colombie : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/colombie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/colombie\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La Colombie peut-elle pr\u00e9lever plus de 15 % sur mes dividendes\u00a0?<\/summary><p>Pour un b\u00e9n\u00e9ficiaire effectif r\u00e9sident de France, l\u2019imp\u00f4t colombien est plafonn\u00e9 \u00e0 15 pour cent du brut, y compris pour des b\u00e9n\u00e9fices non impos\u00e9s au niveau de la soci\u00e9t\u00e9 (article 10, paragraphe 2).<\/p><\/details><details><summary>Le taux de 5 % concerne-t-il les particuliers\u00a0?<\/summary><p>Non. Il vise une soci\u00e9t\u00e9, autre qu\u2019une soci\u00e9t\u00e9 de personnes, qui d\u00e9tient directement au moins 20 pour cent du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Que faut-il fournir pour b\u00e9n\u00e9ficier du plafond\u00a0?<\/summary><p>Sauf disposition contraire des autorit\u00e9s comp\u00e9tentes, un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence (article 29, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Bogota le 25 juin 2015, compl\u00e9t\u00e9e par un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec la Colombie &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur\u00a0; le dossier publi\u00e9 ne comporte ni avenant ni version consolid\u00e9e par la Convention multilat\u00e9rale. 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 Colombie ?<\/span><h3>Optimiser la fiscalit\u00e9 de mes dividendes\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=colombie-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\/colombie\/\">Convention France\u2013Colombie : 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 Colombie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=colombie-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\u2013Colombie \u203a Article 10 \u00b7 Dividendes Convention France\u2013ColombieConvention sign\u00e9e \u00e0 Bogota le 25 juin 2015, compl\u00e9t\u00e9e par un protocole sign\u00e9 le m\u00eame jour Dividendes de Colombie ou<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22359,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22776","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22776","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=22776"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22776\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22359"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}