{"id":22889,"date":"2026-11-08T12:19:45","date_gmt":"2026-11-08T11:19:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/plus-values\/"},"modified":"2026-11-08T23:57:55","modified_gmt":"2026-11-08T22:57:55","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/plus-values\/","title":{"rendered":"Vendre un bien ou des titres en r\u00e9sidant en \u00c9thiopie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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\":\"Les immeubles d\u2019exploitation comptent-ils pour le seuil de 50 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les biens immobiliers affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale, agricole ou \u00e0 une profession ind\u00e9pendante ne sont pas pris en consid\u00e9ration (article 13, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Les d\u00e9tentions indirectes sont-elles prises en compte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : la valeur peut \u00eatre tir\u00e9e d\u2019immeubles directement ou indirectement, par l\u2019interposition d\u2019autres soci\u00e9t\u00e9s, fiducies ou institutions comparables (article 13, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Une participation importante dans une soci\u00e9t\u00e9 fran\u00e7aise est-elle impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne pr\u00e9voit pas de r\u00e8gle sp\u00e9cifique : hors soci\u00e9t\u00e9 immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).\"}}]}<\/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\/ethiopie\/\">France\u2013\u00c9thiopie<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9thiopie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 2006<\/span><\/div>\n<h1>Vendre un bien ou des titres en r\u00e9sidant en \u00c9thiopie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">La convention franco-\u00e9thiopienne r\u00e9partit les plus-values selon la nature du bien vendu. Les immeubles et les parts de soci\u00e9t\u00e9s tirant plus de la moiti\u00e9 de leur valeur d\u2019immeubles rel\u00e8vent de l\u2019\u00c9tat de situation. Le reste, notamment les titres de soci\u00e9t\u00e9s ordinaires, n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ethiopie.webp\" alt=\"Environs de Lalibela, \u00c9thiopie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Environs de Lalibela, \u00c9thiopie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1, a).<\/li><li>Les parts de soci\u00e9t\u00e9s, fiducies ou institutions dont l\u2019actif est constitu\u00e9 pour plus de 50 % d\u2019immeubles, directement ou indirectement, sont imposables dans l\u2019\u00c9tat o\u00f9 ces immeubles sont situ\u00e9s, hors immeubles d\u2019exploitation (article 13, paragraphe 1, b).<\/li><li>Les gains li\u00e9s \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se trouvent (article 13, paragraphe 2).<\/li><li>Les autres gains, dont les actions ordinaires quelle que soit la participation, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident de l\u2019\u00c9thiopie<\/span><span class=\"etat fr\">France\u00a0; l\u2019\u00c9thiopie avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 23<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 plus de 50 % immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat o\u00f9 les immeubles sont situ\u00e9s<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Cession d\u2019une participation dans une soci\u00e9t\u00e9 op\u00e9rationnelle<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Vente d\u2019actions en portefeuille<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 13 \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 13, paragraphe 1, a<\/span><p>\u00ab a) Les gains qu\u2019un r\u00e9sident d\u2019un Etat contractant tire de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 situ\u00e9s dans l\u2019autre Etat contractant sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1, b<\/span><p>\u00ab b) Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable, dont l&#x27;actif ou les biens sont constitu\u00e9s pour plus de 50 pour cent de leur valeur ou tirent plus de 50 pour cent de leur valeur [\u2026] \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2 et 3 ne sont imposables que dans l&#x27;Etat contractant dont le c\u00e9dant est un r\u00e9sident. \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>La convention franco-\u00e9thiopienne ne contient pas de r\u00e8gle sur les participations substantielles\u00a0: la cession de titres d\u2019une soci\u00e9t\u00e9 qui n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re rel\u00e8ve de l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant. La qualification immobili\u00e8re d\u2019une soci\u00e9t\u00e9, appr\u00e9ci\u00e9e au-del\u00e0 de 50 % de la valeur et en tenant compte des d\u00e9tentions indirectes, m\u00e9rite en revanche un examen attentif avant toute cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-plus-values-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>Anticiper la cession de mes titres<\/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 titres de soci\u00e9t\u00e9 ou des biens immobiliers et vous envisagez de vivre en \u00c9thiopie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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\/ethiopie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/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-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les immeubles d\u2019exploitation comptent-ils pour le seuil de 50 %\u00a0?<\/summary><p>Non\u00a0: les biens immobiliers affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale, agricole ou \u00e0 une profession ind\u00e9pendante ne sont pas pris en consid\u00e9ration (article 13, paragraphe 1, b).<\/p><\/details><details><summary>Les d\u00e9tentions indirectes sont-elles prises en compte\u00a0?<\/summary><p>Oui\u00a0: la valeur peut \u00eatre tir\u00e9e d\u2019immeubles directement ou indirectement, par l\u2019interposition d\u2019autres soci\u00e9t\u00e9s, fiducies ou institutions comparables (article 13, paragraphe 1, b).<\/p><\/details><details><summary>Une participation importante dans une soci\u00e9t\u00e9 fran\u00e7aise est-elle impos\u00e9e en France\u00a0?<\/summary><p>La convention ne pr\u00e9voit pas de r\u00e8gle sp\u00e9cifique\u00a0: hors soci\u00e9t\u00e9 immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 2006 \u2014 Convention avec l&#x27;Ethiopie \u2013 texte entr\u00e9 en vigueur le 17 juillet 2008 (impots.gouv.fr). Statut : En vigueur depuis le 17 juillet 2008. 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 \u00c9thiopie ?<\/span><h3>Anticiper la cession de mes titres\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=ethiopie-plus-values-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\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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 \u00c9thiopie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-plus-values-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\u00c9thiopie \u203a Article 13 \u00b7 Plus-values Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Vendre un bien ou des titres en r\u00e9sidant en \u00c9thiopie\u00a0: qui impose<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22371,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22889","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22889","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=22889"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22889\/revisions"}],"predecessor-version":[{"id":28313,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22889\/revisions\/28313"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22371"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}