{"id":22848,"date":"2026-11-08T12:14:08","date_gmt":"2026-11-08T11:14:08","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/equateur\/dividendes\/"},"modified":"2026-11-08T23:53:28","modified_gmt":"2026-11-08T22:53:28","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/equateur\/dividendes\/","title":{"rendered":"Dividendes entre la France et l\u2019\u00c9quateur\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\":\"Le plafond de 15 % est-il le m\u00eame pour un particulier et une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 10, paragraphe 2, pr\u00e9voit un plafond unique de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif.\"}},{\"@type\":\"Question\",\"name\":\"Les dividendes sont-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019\u00c9tat de r\u00e9sidence impute l\u2019imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source, dans la limite de son propre imp\u00f4t correspondant \u00e0 ces revenus (article 23).\"}},{\"@type\":\"Question\",\"name\":\"Que recouvre le terme \u00ab dividendes \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus d\u2019actions, bons de jouissance, parts de fondateur ou autres droits de participation aux b\u00e9n\u00e9fices, hors cr\u00e9ances, et les revenus assimil\u00e9s par la loi de l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 3).\"}}]}<\/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\/equateur\/\">France\u2013\u00c9quateur<\/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\u00c9quateur<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole)<\/span><\/div>\n<h1>Dividendes entre la France et l\u2019\u00c9quateur\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, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut pr\u00e9lever un imp\u00f4t limit\u00e9 \u00e0 15 % du montant brut. Ce plafond unique vaut pour les particuliers comme pour les soci\u00e9t\u00e9s. L\u2019\u00c9tat de r\u00e9sidence impute ensuite cet imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-equateur.webp\" alt=\"Quito, \u00c9quateur\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Quito, \u00c9quateur<\/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 \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la participation se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 4).<\/li><li>Le r\u00e9sident de France impute l\u2019imp\u00f4t pay\u00e9 en \u00c9quateur, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1).<\/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>R\u00e9sident de l\u2019\u00c9quateur, dividendes de soci\u00e9t\u00e9s fran\u00e7aises<\/span><span class=\"etat \">\u00c9quateur\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes de soci\u00e9t\u00e9s \u00e9quatoriennes<\/span><span class=\"etat fr\">France\u00a0; \u00c9quateur 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat, plafonn\u00e9<\/span><span class=\"ref\">Art. 23<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7) ou professions ind\u00e9pendantes (art. 14)<\/span><span class=\"ref\">Art. 10 \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 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans ou r\u00e9sidente d&#x27;un Etat contractant \u00e0 une personne domicili\u00e9e dans ou r\u00e9sidente de l&#x27;autre Etat contractant sont imposables dans cet autre Etat selon sa l\u00e9gislation. 2. Toutefois, ces dividendes sont aussi imposables dans l&#x27;Etat contractant ou la soci\u00e9t\u00e9 qui paie les dividendes est domicili\u00e9e ou dont elle est r\u00e9sidente, et selon la l\u00e9gislation de cet Etat contractant, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t \u00e9tabli ne peut exc\u00e9der 15 p. cent du montant brut de ces dividendes. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1<\/span><p>\u00ab Quand une personne r\u00e9sidente de France per\u00e7oit un revenu qui, d&#x27;apr\u00e8s les dispositions de la pr\u00e9sente convention, peut \u00eatre impos\u00e9 dans les deux Etats contractants, la France accorde \u00e0 cette personne, \u00e0 titre d&#x27;imputation sur son imp\u00f4t, une somme \u00e9gale \u00e0 l&#x27;imp\u00f4t pay\u00e9 en Equateur. Toutefois, cette imputation ne peut exc\u00e9der la part de l&#x27;imp\u00f4t fran\u00e7ais, calcul\u00e9 avant d&#x27;op\u00e9rer l&#x27;imputation, correspondant au revenu impos\u00e9 en Equateur. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident de l\u2019\u00c9quateur qui per\u00e7oit des dividendes de soci\u00e9t\u00e9s fran\u00e7aises peut subir en France un pr\u00e9l\u00e8vement que la convention limite \u00e0 15 %. Pour b\u00e9n\u00e9ficier de ce plafond, la r\u00e9sidence \u00e9quatorienne doit \u00eatre justifi\u00e9e aupr\u00e8s de l\u2019\u00e9tablissement payeur. L\u2019\u00c9quateur impute ensuite l\u2019imp\u00f4t fran\u00e7ais, dans la limite de son propre imp\u00f4t sur ces revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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 perception 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 de soci\u00e9t\u00e9s fran\u00e7aises en r\u00e9sidant en \u00c9quateur\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : 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\/equateur\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/double-imposition\/\"><small>Art. 23<\/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>Le plafond de 15 % est-il le m\u00eame pour un particulier et une soci\u00e9t\u00e9\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 10, paragraphe 2, pr\u00e9voit un plafond unique de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif.<\/p><\/details><details><summary>Les dividendes sont-ils impos\u00e9s deux fois\u00a0?<\/summary><p>L\u2019\u00c9tat de r\u00e9sidence impute l\u2019imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source, dans la limite de son propre imp\u00f4t correspondant \u00e0 ces revenus (article 23).<\/p><\/details><details><summary>Que recouvre le terme \u00ab\u00a0dividendes\u00a0\u00bb\u00a0?<\/summary><p>Les revenus d\u2019actions, bons de jouissance, parts de fondateur ou autres droits de participation aux b\u00e9n\u00e9fices, hors cr\u00e9ances, et les revenus assimil\u00e9s par la loi de l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) \u2014 Convention avec l&#x27;Equateur &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 25 mars 1992. 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 \u00c9quateur ?<\/span><h3>Optimiser la perception 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=equateur-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\/equateur\/\">Convention France\u2013\u00c9quateur : 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 \u00c9quateur ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\u00c9quateur \u203a Article 10 \u00b7 Dividendes Convention France\u2013\u00c9quateurConvention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) Dividendes entre la France et l\u2019\u00c9quateur\u00a0: quelle retenue \u00e0<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22848","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22848","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=22848"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22848\/revisions"}],"predecessor-version":[{"id":28263,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22848\/revisions\/28263"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22367"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}