{"id":22824,"date":"2026-11-08T12:10:55","date_gmt":"2026-11-08T11:10:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/danemark\/interets\/"},"modified":"2026-11-08T23:50:52","modified_gmt":"2026-11-08T22:50:52","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/danemark\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et le Danemark\u00a0: y a-t-il une 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 France peut-elle pr\u00e9lever une retenue sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Danemark ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de la convention : ces int\u00e9r\u00eats ne sont imposables qu\u2019au Danemark si le r\u00e9sident danois en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 11, paragraphe 2, les exclut express\u00e9ment de la d\u00e9finition des int\u00e9r\u00eats.\"}},{\"@type\":\"Question\",\"name\":\"Les fonds de placement b\u00e9n\u00e9ficient-ils de cette r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le point 3 du protocole pr\u00e9voit que les OPCVM b\u00e9n\u00e9ficient des avantages des articles 10 et 11, et les autres organismes de placement collectif au prorata des droits d\u00e9tenus par certains r\u00e9sidents.\"}}]}<\/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\/danemark\/\">France\u2013Danemark<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Danemark<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et le Danemark\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side leur b\u00e9n\u00e9ficiaire effectif\u00a0: la convention ne laisse aucun droit d\u2019imposer \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent. L\u2019exception concerne les cr\u00e9ances rattach\u00e9es \u00e0 un \u00e9tablissement stable.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-danemark.webp\" alt=\"Copenhague, Danemark\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Copenhague, Danemark<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat dont le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>Le terme vise les revenus des cr\u00e9ances de toute nature, dont les fonds publics et obligations, y compris primes et lots\u00a0; les p\u00e9nalit\u00e9s de retard n\u2019en font pas partie (article 11, paragraphe 2).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source\u00a0: l\u2019article 7 joue alors (article 11, paragraphe 3).<\/li><li>En cas de relations sp\u00e9ciales, seule la part des int\u00e9r\u00eats conforme \u00e0 ce qui aurait \u00e9t\u00e9 convenu entre parties ind\u00e9pendantes b\u00e9n\u00e9ficie de l\u2019article (article 11, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose les int\u00e9r\u00eats\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 du Danemark, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Danemark seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source danoise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats excessifs entre parties li\u00e9es (fraction exc\u00e9dentaire)<\/span><span class=\"etat \">Selon la loi de chaque \u00c9tat<\/span><span class=\"ref\">Art. 11 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat contractant et dont le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre \u00c9tat contractant ne sont imposables que dans cet autre \u00c9tat. 2. Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des cr\u00e9ances de toute nature, assorties ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, et notamment les revenus des fonds publics et des obligations d\u2019emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens du pr\u00e9sent article. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Quatre points \u00e0 v\u00e9rifier<\/h2><p>L\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence suppose\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00catre r\u00e9sident de l\u2019autre \u00c9tat au sens de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Percevoir les int\u00e9r\u00eats pour son propre compte, et non comme simple interm\u00e9diaire.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas d\u2019\u00e9tablissement stable<\/b><span>La cr\u00e9ance ne doit pas se rattacher \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Montant normal<\/b><span>Entre parties li\u00e9es, seule la part conforme au prix de pleine concurrence est couverte.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-impose-au-danemark-avec-des-reductions-duflot-et-scellier-l-ordre-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Douai<\/span><small>27 octobre 2022<\/small><\/div><p>Salari\u00e9 impos\u00e9 au Danemark avec des r\u00e9ductions Duflot et Scellier\u00a0: l&#x27;ordre d&#x27;imputation qui fait perdre le cr\u00e9dit d&#x27;imp\u00f4t \u00e9tranger est \u00e9cart\u00e9 comme contraire \u00e0 la libre circulation, l&#x27;appel du ministre est rejet\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/danemark\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Danemark \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident du Danemark qui d\u00e9tient des obligations ou des comptes r\u00e9mun\u00e9r\u00e9s en France ne doit en principe aucun imp\u00f4t fran\u00e7ais sur ces int\u00e9r\u00eats au titre de la convention, et inversement. Encore faut-il que l\u2019\u00e9tablissement payeur connaisse la r\u00e9sidence du titulaire et que celui-ci en soit le b\u00e9n\u00e9ficiaire effectif. Un pr\u00eat consenti \u00e0 une soci\u00e9t\u00e9 li\u00e9e doit rester \u00e0 des conditions normales pour b\u00e9n\u00e9ficier pleinement de la r\u00e8gle.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-interets-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 placements de taux<\/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 int\u00e9r\u00eats de placements situ\u00e9s dans un pays alors que vous r\u00e9sidez dans l\u2019autre\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/danemark\/\">Convention France\u2013Danemark : 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\/danemark\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/double-imposition\/\"><small>Art. 22<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><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>La France peut-elle pr\u00e9lever une retenue sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Danemark\u00a0?<\/summary><p>Non au regard de la convention\u00a0: ces int\u00e9r\u00eats ne sont imposables qu\u2019au Danemark si le r\u00e9sident danois en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non. L\u2019article 11, paragraphe 2, les exclut express\u00e9ment de la d\u00e9finition des int\u00e9r\u00eats.<\/p><\/details><details><summary>Les fonds de placement b\u00e9n\u00e9ficient-ils de cette r\u00e8gle\u00a0?<\/summary><p>Le point 3 du protocole pr\u00e9voit que les OPCVM b\u00e9n\u00e9ficient des avantages des articles 10 et 11, et les autres organismes de placement collectif au prorata des droits d\u00e9tenus par certains r\u00e9sidents.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu (2022); Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu et la fortune (1957) &#8211; D\u00e9nonciation avec prise d&#x27;effet au 1er janvier 2009 (impots.gouv.fr). Statut : En vigueur (convention du 4 f\u00e9vrier 2022). L\u2019ancienne convention du 8 f\u00e9vrier 1957 a \u00e9t\u00e9 d\u00e9nonc\u00e9e par le Danemark avec effet au 1er janvier 2009.. 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 Danemark ?<\/span><h3>Faire v\u00e9rifier mes placements de taux\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=danemark-interets-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\/danemark\/\">Convention France\u2013Danemark : 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 Danemark ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-interets-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\u2013Danemark \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013DanemarkConvention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour Int\u00e9r\u00eats per\u00e7us entre la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22824","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22824","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=22824"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22824\/revisions"}],"predecessor-version":[{"id":28238,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22824\/revisions\/28238"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22364"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}