{"id":22830,"date":"2026-11-08T12:11:43","date_gmt":"2026-11-08T11:11:43","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/egypte\/dividendes\/"},"modified":"2026-11-08T23:51:30","modified_gmt":"2026-11-08T22:51:30","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/egypte\/dividendes\/","title":{"rendered":"Dividendes entre la France et l\u2019\u00c9gypte\u00a0: quel pays les impose\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 des dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019\u00c9gypte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non selon l\u2019article 10, paragraphe 1 : si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif, les dividendes ne sont imposables qu\u2019en \u00c9gypte.\"}},{\"@type\":\"Question\",\"name\":\"Les dividendes \u00e9gyptiens d\u2019un r\u00e9sident de France sont-ils impos\u00e9s en \u00c9gypte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif : ils ne sont imposables qu\u2019en France (article 10, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les jetons de pr\u00e9sence sont-ils des dividendes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Le terme \u00ab dividende \u00bb ne comprend pas les revenus vis\u00e9s \u00e0 l\u2019article 16 (article 10, paragraphe 3) ; ils sont imposables dans le pays de la soci\u00e9t\u00e9.\"}}]}<\/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\/egypte\/\">France\u2013\u00c9gypte<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9gypte<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019\u00c9gypte le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et l\u2019\u00c9gypte\u00a0: quel pays les impose\u00a0? L\u2019article 10 de la convention franco-\u00e9gyptienne<\/h1>\n<p class=\"lead\">Depuis l\u2019avenant de 1999, les dividendes vers\u00e9s par une soci\u00e9t\u00e9 d\u2019un pays \u00e0 un b\u00e9n\u00e9ficiaire effectif r\u00e9sident de l\u2019autre ne sont imposables que dans ce pays de r\u00e9sidence. Le texte ne pr\u00e9voit donc pas de retenue \u00e0 la source plafonn\u00e9e dans le pays de la soci\u00e9t\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-egypte.webp\" alt=\"Pyramides de Gizeh, \u00c9gypte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Pyramides de Gizeh, \u00c9gypte<\/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 d\u2019un pays \u00e0 un b\u00e9n\u00e9ficiaire effectif r\u00e9sident de l\u2019autre ne sont imposables que dans ce pays de r\u00e9sidence (article 10, paragraphe 1).<\/li><li>Cette r\u00e8gle n\u2019affecte pas l\u2019imposition de la soci\u00e9t\u00e9 sur les b\u00e9n\u00e9fices distribu\u00e9s (article 10, paragraphe 1).<\/li><li>Si la participation se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans le pays de la soci\u00e9t\u00e9, les articles 7 ou 14 s\u2019appliquent (article 10, paragraphe 4).<\/li><li>Un pays ne peut pas imposer les dividendes d\u2019une soci\u00e9t\u00e9 de l\u2019autre pays au seul motif que ses b\u00e9n\u00e9fices viennent de chez lui (article 10, paragraphe 5).<\/li><\/ul><\/div>\n<h2>Qui impose les 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>R\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 \u00e9gyptienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 10 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019\u00c9gypte, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">\u00c9gypte seulement<\/span><span class=\"ref\">Art. 10 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des articles 7 ou 14<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">C\u00f4t\u00e9 \u00e9gyptien, les dividendes de source fran\u00e7aise per\u00e7us par un r\u00e9sident d\u2019\u00c9gypte sont imposables en \u00c9gypte pour leur montant brut (article 24, paragraphe 1, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat \u00e0 un b\u00e9n\u00e9ficiaire effectif qui est un r\u00e9sident de l\u2019autre Etat ne sont imposables que dans cet autre Etat. Cette disposition n\u2019affecte pas l\u2019imposition de la soci\u00e9t\u00e9 au titre des b\u00e9n\u00e9fices qui servent au paiement des dividendes. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 10 r\u00e9dig\u00e9 par l\u2019article 5 de l\u2019avenant du 1er mai 1999. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les conditions de l\u2019imposition exclusive<\/h2><p>Pour qu\u2019un dividende ne soit imposable que dans le pays de r\u00e9sidence du b\u00e9n\u00e9ficiaire\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Le r\u00e9sident doit \u00eatre le v\u00e9ritable b\u00e9n\u00e9ficiaire du dividende, pas un interm\u00e9diaire.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sidence<\/b><span>Il doit \u00eatre r\u00e9sident de l\u2019autre pays au sens de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Hors \u00e9tablissement stable<\/b><span>La participation ne doit pas se rattacher \u00e0 un \u00e9tablissement stable ou une base fixe dans le pays de la soci\u00e9t\u00e9.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La r\u00e8gle est inhabituelle\u00a0: le pays de la soci\u00e9t\u00e9 distributrice n\u2019a, selon le texte, aucun droit d\u2019imposer le dividende vers\u00e9 au b\u00e9n\u00e9ficiaire effectif r\u00e9sident de l\u2019autre pays. Une retenue pr\u00e9lev\u00e9e malgr\u00e9 tout se conteste dans le pays qui l\u2019a op\u00e9r\u00e9e, ce qui suppose de justifier de sa r\u00e9sidence selon les formalit\u00e9s convenues entre les administrations (article 26, paragraphe 5).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=egypte-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 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 percevez des dividendes d\u2019une soci\u00e9t\u00e9 \u00e9gyptienne ou fran\u00e7aise depuis 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=egypte-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/egypte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/egypte\/\">Convention France\u2013\u00c9gypte : 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\/egypte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/double-imposition\/\"><small>Art. 24<\/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 des dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019\u00c9gypte\u00a0?<\/summary><p>Non selon l\u2019article 10, paragraphe 1\u00a0: si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif, les dividendes ne sont imposables qu\u2019en \u00c9gypte.<\/p><\/details><details><summary>Les dividendes \u00e9gyptiens d\u2019un r\u00e9sident de France sont-ils impos\u00e9s en \u00c9gypte\u00a0?<\/summary><p>Non, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif\u00a0: ils ne sont imposables qu\u2019en France (article 10, paragraphe 1).<\/p><\/details><details><summary>Les jetons de pr\u00e9sence sont-ils des dividendes\u00a0?<\/summary><p>Non. Le terme \u00ab\u00a0dividende\u00a0\u00bb ne comprend pas les revenus vis\u00e9s \u00e0 l\u2019article 16 (article 10, paragraphe 3)\u00a0; ils sont imposables dans le pays de la soci\u00e9t\u00e9.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019\u00c9gypte le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Egypte modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 1982\u00a0; avenant entr\u00e9 en vigueur le 1er juin 2004\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour l\u2019\u00c9gypte. 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 \u00c9gypte ?<\/span><h3>Faire v\u00e9rifier 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=egypte-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\/egypte\/\">Convention France\u2013\u00c9gypte : 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 \u00c9gypte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=egypte-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\u2013\u00c9gypte \u203a Article 10 \u00b7 Dividendes Convention France\u2013\u00c9gypteConvention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22365,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22830","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22830","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=22830"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22830\/revisions"}],"predecessor-version":[{"id":28244,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22830\/revisions\/28244"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22365"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}