{"id":22903,"date":"2026-11-08T12:22:34","date_gmt":"2026-11-08T11:22:34","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/gabon\/double-imposition\/"},"modified":"2026-11-08T17:09:10","modified_gmt":"2026-11-08T16:09:10","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/gabon\/double-imposition\/","title":{"rendered":"Revenus impos\u00e9s en France et au Gabon\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 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\":\"Pourquoi d\u00e9clarer en France un salaire impos\u00e9 au Gabon ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France ; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est ensuite accord\u00e9 (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour les revenus du ii : le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gabon ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Comment le Gabon \u00e9vite-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il exon\u00e8re les revenus imposables en France, sauf dividendes, int\u00e9r\u00eats et redevances pour lesquels il d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans la limite de l\u2019imp\u00f4t gabonais aff\u00e9rent (article 24, paragraphe 2).\"}}]}<\/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\/gabon\/\">France\u2013Gabon<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Gabon<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Libreville le 20 septembre 1995, qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions\u00a0; elle remplace la convention sign\u00e9e \u00e0 Libreville le 21 avril 1966<\/span><\/div>\n<h1>Revenus impos\u00e9s en France et au Gabon\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La France \u00e9limine la double imposition par un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la nature du revenu. Le Gabon exon\u00e8re la plupart des revenus imposables en France, et accorde une d\u00e9duction plafonn\u00e9e pour les dividendes, int\u00e9r\u00eats et redevances.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/gabon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/gabon\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/gabon\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/gabon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-gabon.webp\" alt=\"C\u00f4te atlantique, Gabon\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>C\u00f4te atlantique, Gabon<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour un r\u00e9sident de France, les revenus gabonais imposables au Gabon sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t gabonais n\u2019est pas d\u00e9ductible du revenu (article 24, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res et sur participations substantielles, jetons de pr\u00e9sence et pensions de s\u00e9curit\u00e9 sociale, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gabon, plafonn\u00e9 (article 24, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 Gabon, les revenus imposables en France sont exon\u00e9r\u00e9s, sauf dividendes, int\u00e9r\u00eats et redevances, pour lesquels l\u2019imp\u00f4t fran\u00e7ais est d\u00e9duit dans une limite (article 24, paragraphe 2, a et b).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme selon le revenu\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\u00a0: salaires et loyers imposables au Gabon<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, plus-values immobili\u00e8res gabonais<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t gabonais, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: int\u00e9r\u00eats ou redevances surtax\u00e9s au Gabon<\/span><span class=\"etat \">Saisine possible de l\u2019administration fran\u00e7aise<\/span><span class=\"ref\">Art. 24 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Gabon\u00a0: salaires, loyers, pensions imposables en France<\/span><span class=\"etat \">Exon\u00e9ration au Gabon, avec taux effectif possible<\/span><span class=\"ref\">Art. 24 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Gabon\u00a0: dividendes, int\u00e9r\u00eats, redevances fran\u00e7ais<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">L\u2019article 24 r\u00e8gle aussi la double imposition de la fortune et des successions (paragraphes 1, c et d, et 2, d).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a, i<\/span><p>\u00ab Ce cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal\u00a0: i) Pour les revenus non mentionn\u00e9s au ii, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a, ii<\/span><p>\u00ab ii) Pour les revenus vis\u00e9s aux articles 10, 11, 12, aux paragraphes 1 et 2 de l\u2019article 13, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16, aux paragraphes 1 et 2 de l\u2019article 17 et au paragraphe 2 de l\u2019article 18, au montant de l\u2019imp\u00f4t pay\u00e9 au Gabon conform\u00e9ment aux dispositions de ces articles\u00a0; ce cr\u00e9dit d\u2019imp\u00f4t ne peut toutefois exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce que signifie \u00ab\u00a0imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0\u00bb<\/h2><p>L\u2019article 24, paragraphe 1, e, pr\u00e9cise le calcul\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Taux proportionnel<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le taux qui leur est effectivement appliqu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Bar\u00e8me progressif<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu global.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t gabonais retenu<\/b><span>Seul compte l\u2019imp\u00f4t gabonais support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/chef-mecanicien-envoye-au-gabon-par-une-societe-des-iles-vierges-britanniques\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>3 avril 2023<\/small><\/div><p>Chef m\u00e9canicien envoy\u00e9 au Gabon par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: ni l&#x27;exon\u00e9ration de l&#x27;article 81 A, ni le cr\u00e9dit d&#x27;imp\u00f4t de la convention franco-gabonaise faute de preuve d&#x27;une imposition au Gabon<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-petrolier-d-une-societe-des-iles-vierges-britanniques-ni-exoneration-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>3 avril 2023<\/small><\/div><p>Salari\u00e9 p\u00e9trolier d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: ni exon\u00e9ration de l&#x27;article 81 A, ni cr\u00e9dit d&#x27;imp\u00f4t de la convention franco-gabonaise sans 183 jours de s\u00e9jour au Gabon<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/capitaine-de-navire-au-gabon-lie-a-une-societe-de-dubai-par-des-contrats-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Rennes<\/span><small>18 janvier 2023<\/small><\/div><p>Capitaine de navire au Gabon li\u00e9 \u00e0 une soci\u00e9t\u00e9 de Duba\u00ef par des \u00ab\u00a0contrats de services\u00a0\u00bb\u00a0: sans lien de subordination, il n&#x27;est pas salari\u00e9 et perd l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/gabon\/#decisions\">Voir les 5 d\u00e9cisions qui concernent le Gabon \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les deux m\u00e9canismes fran\u00e7ais ne produisent pas le m\u00eame r\u00e9sultat\u00a0: le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais efface l\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9 tout en le gardant dans le calcul, alors que le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t gabonais est plafonn\u00e9 et peut laisser un compl\u00e9ment \u00e0 payer en France. Un imp\u00f4t pr\u00e9lev\u00e9 au Gabon au-del\u00e0 de ce que pr\u00e9voit la convention ne donne pas droit \u00e0 cr\u00e9dit\u00a0: il se r\u00e9clame au Gabon.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=gabon-double-imposition-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 mes cr\u00e9dits d\u2019imp\u00f4t<\/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\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s au Gabon, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=gabon-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/gabon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/gabon\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/gabon\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/gabon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/gabon\/\">Convention France\u2013Gabon : 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\/gabon\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/gabon\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Pourquoi d\u00e9clarer en France un salaire impos\u00e9 au Gabon\u00a0?<\/summary><p>Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France\u00a0; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est ensuite accord\u00e9 (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non pour les revenus du ii\u00a0: le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gabon ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Comment le Gabon \u00e9vite-t-il la double imposition\u00a0?<\/summary><p>Il exon\u00e8re les revenus imposables en France, sauf dividendes, int\u00e9r\u00eats et redevances pour lesquels il d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans la limite de l\u2019imp\u00f4t gabonais aff\u00e9rent (article 24, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Libreville le 20 septembre 1995, qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions\u00a0; elle remplace la convention sign\u00e9e \u00e0 Libreville le 21 avril 1966 \u2014 Gabon &#8211; 1995; Gabon &#8211; 1966 (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 2008\u00a0; la convention de 1966 a cess\u00e9 d\u00e9finitivement de produire ses effets apr\u00e8s le 31 d\u00e9cembre 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 au Gabon ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\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=gabon-double-imposition-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Gabon<\/span><div class=\"rel\"><a href=\"\/decisions\/chef-de-chantier-de-forage-au-gabon-au-mozambique-et-au-congo-salarie-d-une\/\">Chef de chantier de forage au Gabon, au Mozambique et au Congo salari\u00e9 d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A<small>TA Toulouse, 25 avril 2024<\/small><\/a><a href=\"\/decisions\/appartement-parisien-detenu-par-une-sci-de-droit-gabonais-faute-de-prouver-qu\/\">Appartement parisien d\u00e9tenu par une SCI de droit gabonais\u00a0: faute de prouver qu&#x27;il \u00e9tait sa r\u00e9sidence principale, l&#x27;associ\u00e9e ne r\u00e9cup\u00e8re pas les 347 002 \u20ac de pr\u00e9l\u00e8vement sur la plus-value<small>TA Paris, 20 novembre 2024<\/small><\/a><a href=\"\/decisions\/pilote-d-avion-domicilie-en-france-volant-pour-des-societes-etrangeres-un-bail\/\">Pilote d&#x27;avion domicili\u00e9 en France volant pour des soci\u00e9t\u00e9s \u00e9trang\u00e8res\u00a0: un bail \u00e0 Moscou ne prouve pas une base fixe hors de France, l&#x27;activit\u00e9 occulte est tax\u00e9e en BNC avec 80\u00a0% de majoration<small>CAA Marseille, 21 novembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/gabon\/\">Convention France\u2013Gabon : 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 au Gabon ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=gabon-double-imposition-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22373,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22903","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22903","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=22903"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22903\/revisions"}],"predecessor-version":[{"id":24909,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22903\/revisions\/24909"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22373"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}