{"id":22893,"date":"2026-11-08T12:20:19","date_gmt":"2026-11-08T11:20:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/finlande\/dividendes\/"},"modified":"2026-11-08T23:58:29","modified_gmt":"2026-11-08T22:58:29","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/finlande\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Finlande\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 Finlande peut-elle imposer les dividendes vers\u00e9s \u00e0 un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 10, paragraphe 1 : ces dividendes ne sont imposables qu\u2019en France, \u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sauf \u00e9tablissement stable en Finlande (paragraphe 6).\"}},{\"@type\":\"Question\",\"name\":\"Que pr\u00e9voit la convention pour une soci\u00e9t\u00e9 m\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les dividendes re\u00e7us d\u2019une filiale de l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 m\u00e8re dans la mesure o\u00f9 ils le seraient si les deux soci\u00e9t\u00e9s y \u00e9taient r\u00e9sidentes (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La nouvelle convention sign\u00e9e en 2023 change-t-elle ces r\u00e8gles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas pour l\u2019instant. La convention sign\u00e9e le 4 avril 2023 n\u2019est pas entr\u00e9e en vigueur : c\u2019est la convention du 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale, qui s\u2019applique.\"}}]}<\/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\/finlande\/\">France\u2013Finlande<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Finlande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et la Finlande\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-finlandaise<\/h1>\n<p class=\"lead\">La convention franco-finlandaise de 1970 r\u00e9serve l\u2019imposition des dividendes \u00e0 l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire. Elle contient en outre des r\u00e8gles propres aux soci\u00e9t\u00e9s m\u00e8res et un m\u00e9canisme li\u00e9 \u00e0 l\u2019\u00ab\u00a0avoir fiscal\u00a0\u00bb fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-finlande.webp\" alt=\"Helsinki, Finlande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Helsinki, Finlande<\/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 ne sont imposables que dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>Les dividendes vers\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 une soci\u00e9t\u00e9 de l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s dans cet autre \u00c9tat dans la mesure et aux conditions o\u00f9 ils le seraient si les deux soci\u00e9t\u00e9s y \u00e9taient r\u00e9sidentes (article 10, paragraphe 2).<\/li><li>Le paragraphe 3 pr\u00e9voit, pour certains r\u00e9sidents de Finlande, un paiement du Tr\u00e9sor fran\u00e7ais \u00e9gal \u00e0 l\u2019\u00ab\u00a0avoir fiscal\u00a0\u00bb, sous d\u00e9duction d\u2019un imp\u00f4t de 15 p. cent.<\/li><li>La r\u00e8gle ne s\u2019applique pas si la participation se rattache \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 6).<\/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>Particulier r\u00e9sident de France, dividendes finlandais<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 10 \u00a7 1<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Finlande, dividendes fran\u00e7ais<\/span><span class=\"etat \">Finlande seulement<\/span><span class=\"ref\">Art. 10 \u00a7 1<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 m\u00e8re recevant des dividendes d\u2019une filiale de l\u2019autre \u00c9tat<\/span><span class=\"etat \">Exon\u00e9ration selon la loi de son \u00c9tat<\/span><span class=\"ref\">Art. 10 \u00a7 2<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles de l\u2019article 7<\/span><span class=\"ref\">Art. 10 \u00a7 6<\/span><\/div><\/div><p class=\"note2\">La Convention multilat\u00e9rale ajoute une clause g\u00e9n\u00e9rale\u00a0: un avantage de la convention n\u2019est pas accord\u00e9 s\u2019il est raisonnable de conclure que son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage ou d\u2019une transaction.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab 1. Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat. 2. Toutefois, les dividendes pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente de l&#x27;un des Etats contractants \u00e0 une soci\u00e9t\u00e9 de l&#x27;autre Etat, sont exon\u00e9r\u00e9s d&#x27;imp\u00f4ts dans cet autre Etat, dans la mesure et dans les conditions o\u00f9 une telle exon\u00e9ration serait accord\u00e9e en vertu de la l\u00e9gislation interne de cet Etat, si l&#x27;une et l&#x27;autre soci\u00e9t\u00e9s \u00e9taient r\u00e9sidentes dudit Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce qu\u2019il faut v\u00e9rifier<\/h2><p>Avant de compter sur l\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence\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>Pas d\u2019\u00e9tablissement stable<\/b><span>La participation ne doit pas se rattacher \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Objet principal<\/b><span>L\u2019avantage est refus\u00e9 si son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage (clause issue de la Convention multilat\u00e9rale).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Sous la convention de 1970, un r\u00e9sident de France actionnaire d\u2019une soci\u00e9t\u00e9 finlandaise n\u2019est imposable qu\u2019en France sur ses dividendes, et un r\u00e9sident de Finlande qu\u2019en Finlande sur ses dividendes fran\u00e7ais. Le texte de 1970 renvoie toutefois \u00e0 des m\u00e9canismes fran\u00e7ais (avoir fiscal, pr\u00e9compte), et une nouvelle convention a \u00e9t\u00e9 sign\u00e9e en 2023\u00a0: ces r\u00e8gles doivent \u00eatre revues d\u00e8s son entr\u00e9e en vigueur.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=finlande-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 finlandaise ou fran\u00e7aise en r\u00e9sidant dans 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=finlande-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/finlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/finlande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/finlande\/\">Convention France\u2013Finlande : 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\/finlande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/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>La Finlande peut-elle imposer les dividendes vers\u00e9s \u00e0 un r\u00e9sident de France\u00a0?<\/summary><p>Non au regard de l\u2019article 10, paragraphe 1\u00a0: ces dividendes ne sont imposables qu\u2019en France, \u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sauf \u00e9tablissement stable en Finlande (paragraphe 6).<\/p><\/details><details><summary>Que pr\u00e9voit la convention pour une soci\u00e9t\u00e9 m\u00e8re\u00a0?<\/summary><p>Les dividendes re\u00e7us d\u2019une filiale de l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 m\u00e8re dans la mesure o\u00f9 ils le seraient si les deux soci\u00e9t\u00e9s y \u00e9taient r\u00e9sidentes (article 10, paragraphe 2).<\/p><\/details><details><summary>La nouvelle convention sign\u00e9e en 2023 change-t-elle ces r\u00e8gles\u00a0?<\/summary><p>Pas pour l\u2019instant. La convention sign\u00e9e le 4 avril 2023 n\u2019est pas entr\u00e9e en vigueur\u00a0: c\u2019est la convention du 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale, qui s\u2019applique.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Finlande modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune; Convention avec la Finlande sign\u00e9e le 04\/04\/2023 &#8211; Non entr\u00e9e en vigueur (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1972, modifi\u00e9e par la Convention multilat\u00e9rale. Une nouvelle convention a \u00e9t\u00e9 sign\u00e9e \u00e0 Helsinki le 4 avril 2023\u00a0: elle n\u2019est pas encore entr\u00e9e en vigueur et ne s\u2019applique donc pas.. 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 Finlande ?<\/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=finlande-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\/finlande\/\">Convention France\u2013Finlande : 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 Finlande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=finlande-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\u2013Finlande \u203a Article 10 \u00b7 Dividendes Convention France\u2013FinlandeConvention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Dividendes entre<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22372,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22893","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22893","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=22893"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22893\/revisions"}],"predecessor-version":[{"id":28321,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22893\/revisions\/28321"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22372"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}