{"id":22890,"date":"2026-11-08T12:19:54","date_gmt":"2026-11-08T11:19:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/residence-fiscale\/"},"modified":"2026-11-08T23:58:11","modified_gmt":"2026-11-08T22:58:11","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/residence-fiscale\/","title":{"rendered":"Install\u00e9 en \u00c9thiopie, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? 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administrations.\"}},{\"@type\":\"Question\",\"name\":\"Garder un logement en France emp\u00eache-t-il d\u2019\u00eatre r\u00e9sident de l\u2019\u00c9thiopie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas n\u00e9cessairement : avec un foyer permanent dans les deux \u00c9tats, c\u2019est l\u2019\u00c9tat des liens personnels et \u00e9conomiques les plus \u00e9troits qui l\u2019emporte (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce qu\u2019un \u00ab b\u00e9n\u00e9ficiaire apparent \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une personne qui per\u00e7oit des revenus revenant en r\u00e9alit\u00e9, directement ou indirectement, \u00e0 une personne non r\u00e9sidente : elle n\u2019est pas consid\u00e9r\u00e9e comme r\u00e9sidente (article 4, paragraphe 5).\"}}]}<\/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 4 \u00b7 R\u00e9sidence fiscale<\/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>Install\u00e9 en \u00c9thiopie, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-\u00e9thiopienne<\/h1>\n<p class=\"lead\">La convention franco-\u00e9thiopienne ne s\u2019applique qu\u2019aux r\u00e9sidents de l\u2019un des deux \u00c9tats ou des deux. Lorsque la France et l\u2019\u00c9thiopie vous revendiquent, l\u2019article 4 tranche selon des crit\u00e8res successifs. Il \u00e9carte aussi la personne qui n\u2019est que le b\u00e9n\u00e9ficiaire apparent d\u2019un revenu.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction effective ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, la personne n\u2019est r\u00e9sidente que de l\u2019\u00c9tat de son foyer d\u2019habitation permanent, puis de son centre des int\u00e9r\u00eats vitaux, de son s\u00e9jour habituel ou de sa nationalit\u00e9 (article 4, paragraphe 2).<\/li><li>Si la personne a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/li><li>N\u2019est pas r\u00e9sident la personne qui n\u2019est que le b\u00e9n\u00e9ficiaire apparent de revenus revenant en r\u00e9alit\u00e9 \u00e0 un non-r\u00e9sident (article 4, paragraphe 5).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident au sens de la convention\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>Foyer d\u2019habitation permanent en \u00c9thiopie seulement<\/span><span class=\"etat \">\u00c9thiopie<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux \u00c9tats, liens les plus \u00e9troits en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable<\/span><span class=\"etat \">\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux \u00c9tats ou dans aucun<\/span><span class=\"etat \">\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune<\/span><span class=\"etat \">Accord des administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Une personne qui estime subir une imposition non conforme \u00e0 la convention peut saisir l\u2019autorit\u00e9 comp\u00e9tente de son \u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot;r\u00e9sident d&#x27;un Etat contractant&quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction effective ou de tout autre crit\u00e8re de nature analogue \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab a) cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident seulement de l&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident seulement de l&#x27;Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 5<\/span><p>\u00ab N\u2019est pas consid\u00e9r\u00e9e comme r\u00e9sident d\u2019un Etat contractant au sens du pr\u00e9sent article toute personne qui, bien que r\u00e9pondant \u00e0 la d\u00e9finition des paragraphes 1, 2, 3 et 4 ci-dessus n\u2019est que le b\u00e9n\u00e9ficiaire apparent des revenus \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les crit\u00e8res, dans cet ordre<\/h2><p>L\u2019article 4, paragraphe 2, se lit comme une cascade\u00a0: on ne passe au crit\u00e8re suivant que si le pr\u00e9c\u00e9dent ne permet pas de conclure.<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Dans quel \u00c9tat disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux \u00c9tats\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des administrations<\/b><span>Double nationalit\u00e9 ou aucune des deux\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer en \u00c9thiopie ne fait pas perdre automatiquement la r\u00e9sidence fiscale fran\u00e7aise\u00a0: si un foyer est conserv\u00e9 en France, c\u2019est le centre des liens personnels et \u00e9conomiques qui d\u00e9cide. La convention \u00e9carte aussi les montages o\u00f9 une personne ne re\u00e7oit les revenus qu\u2019en apparence. La r\u00e9sidence \u00e9thiopienne se construit et se documente avant le d\u00e9part\u00a0: logement, famille, activit\u00e9, comptes.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-residence-fiscale-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 ma r\u00e9sidence avant le d\u00e9part<\/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 partez vivre en \u00c9thiopie en gardant un logement en France\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-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Que se passe-t-il si la France et l\u2019\u00c9thiopie me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><details><summary>Garder un logement en France emp\u00eache-t-il d\u2019\u00eatre r\u00e9sident de l\u2019\u00c9thiopie\u00a0?<\/summary><p>Pas n\u00e9cessairement\u00a0: avec un foyer permanent dans les deux \u00c9tats, c\u2019est l\u2019\u00c9tat des liens personnels et \u00e9conomiques les plus \u00e9troits qui l\u2019emporte (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Qu\u2019est-ce qu\u2019un \u00ab\u00a0b\u00e9n\u00e9ficiaire apparent\u00a0\u00bb\u00a0?<\/summary><p>Une personne qui per\u00e7oit des revenus revenant en r\u00e9alit\u00e9, directement ou indirectement, \u00e0 une personne non r\u00e9sidente\u00a0: elle n\u2019est pas consid\u00e9r\u00e9e comme r\u00e9sidente (article 4, paragraphe 5).<\/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>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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-residence-fiscale-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-residence-fiscale-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 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Install\u00e9 en \u00c9thiopie, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4<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-22890","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22890","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=22890"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22890\/revisions"}],"predecessor-version":[{"id":28316,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22890\/revisions\/28316"}],"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=22890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}