{"id":22907,"date":"2026-11-08T12:23:07","date_gmt":"2026-11-08T11:23:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/gabon\/plus-values\/"},"modified":"2026-11-08T12:23:07","modified_gmt":"2026-11-08T11:23:07","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/gabon\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Gabon\u00a0: qui impose la plus-value\u00a0? L\u2019article 13"},"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\":\"Je vis au Gabon et je vends 30 % d\u2019une soci\u00e9t\u00e9 fran\u00e7aise : qui impose ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La participation d\u00e9passe le seuil de 25 % des b\u00e9n\u00e9fices : le gain est imposable en France, pays de la soci\u00e9t\u00e9 (article 13, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et si je vends quelques actions cot\u00e9es sans participation substantielle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hors soci\u00e9t\u00e9 \u00e0 actif principalement immobilier et \u00e9tablissement stable, le gain n\u2019est imposable que dans votre pays de r\u00e9sidence (article 13, paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les gains des paragraphes 1 et 2 de l\u2019article 13, elle accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gabon, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}}]}<\/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 13 \u00b7 Plus-values<\/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>Vente d\u2019un bien ou de titres entre la France et le Gabon\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">La plus-value immobili\u00e8re est imposable dans le pays o\u00f9 se trouve le bien, comme celle sur des parts de soci\u00e9t\u00e9s \u00e0 actif principalement immobilier. La convention vise aussi les participations substantielles\u00a0: une personne qui a d\u00e9tenu au moins 25 % des b\u00e9n\u00e9fices d\u2019une soci\u00e9t\u00e9 peut \u00eatre impos\u00e9e dans le pays de cette soci\u00e9t\u00e9.<\/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 13 \u00b7 Plus-values<\/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>Les gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il est situ\u00e9 (article 13, paragraphe 1, a).<\/li><li>Les gains sur des parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un pays sont imposables dans ce pays (article 13, paragraphe 1, b).<\/li><li>Les gains d\u2019une personne physique sur une participation substantielle, d\u2019au moins 25 % des b\u00e9n\u00e9fices \u00e0 un moment quelconque des cinq ann\u00e9es pr\u00e9c\u00e9dant la cession, sont imposables dans le pays de la soci\u00e9t\u00e9 (article 13, paragraphe 2).<\/li><li>Les autres gains ne sont imposables que dans le pays de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 5).<\/li><\/ul><\/div>\n<h2>Qui impose la 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>R\u00e9sident de France vendant un immeuble au Gabon<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit plafonn\u00e9 en France<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Gabon vendant un immeuble en France<\/span><span class=\"etat fr\">France\u00a0; exon\u00e9ration au Gabon<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Gabon c\u00e9dant une participation d\u2019au moins 25 % dans une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><div class=\"r\"><span>Actions ordinaires, c\u00e9dant r\u00e9sident du Gabon<\/span><span class=\"etat \">Gabon seulement<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe<\/span><span class=\"etat \">Pays de l\u2019\u00e9tablissement<\/span><span class=\"ref\">Art. 13 \u00a7 3<\/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 2<\/span><p>\u00ab Les gains qu\u2019une personne physique tire de l\u2019ali\u00e9nation d\u2019actions, parts ou autres droits non vis\u00e9s au b du paragraphe 1, qui font partie d\u2019une participation substantielle dans une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant, sont imposables dans cet Etat. On consid\u00e8re qu\u2019il existe une participation substantielle lorsque le c\u00e9dant, seul ou avec des personnes apparent\u00e9es, a d\u00e9tenu directement ou indirectement, \u00e0 un moment quelconque au cours des cinq ann\u00e9es pr\u00e9c\u00e9dant la cession, des actions, parts ou autres droits dont l\u2019ensemble ouvre droit \u00e0 au moins 25 p. 100 des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 5<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2, 3 et 4 ne sont imposables que dans l\u2019Etat 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<h2>La participation substantielle<\/h2><p>Le paragraphe 2 de l\u2019article 13 s\u2019applique lorsque\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Une personne physique<\/b><span>Le c\u00e9dant est une personne physique, pas une soci\u00e9t\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Au moins 25 % des b\u00e9n\u00e9fices<\/b><span>Seul ou avec des personnes apparent\u00e9es, il a d\u00e9tenu des droits ouvrant droit \u00e0 au moins 25 % des b\u00e9n\u00e9fices.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Sur cinq ans<\/b><span>Ce seuil a \u00e9t\u00e9 atteint \u00e0 un moment quelconque au cours des cinq ann\u00e9es pr\u00e9c\u00e9dant la cession.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cons\u00e9quence<\/b><span>Le gain est imposable dans le pays de r\u00e9sidence de la soci\u00e9t\u00e9\u00a0; un r\u00e9sident de France obtient un cr\u00e9dit plafonn\u00e9 (article 24, paragraphe 1, a, ii).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un dirigeant qui part au Gabon apr\u00e8s avoir d\u00e9tenu au moins 25 % d\u2019une soci\u00e9t\u00e9 fran\u00e7aise reste expos\u00e9 \u00e0 l\u2019imposition fran\u00e7aise sur la cession de ses titres pendant cinq ans apr\u00e8s \u00eatre pass\u00e9 sous le seuil. Le calendrier de la cession, la composition de l\u2019actif de la soci\u00e9t\u00e9 et la date du changement de r\u00e9sidence sont donc \u00e0 \u00e9tudier ensemble avant de vendre.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=gabon-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>Faire \u00e9tudier ma cession<\/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 une participation importante ou un bien immobilier et vous pr\u00e9parez une installation au Gabon\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-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\/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><\/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\/\" class=\"cur\"><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\/\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je vis au Gabon et je vends 30 % d\u2019une soci\u00e9t\u00e9 fran\u00e7aise\u00a0: qui impose\u00a0?<\/summary><p>La participation d\u00e9passe le seuil de 25 % des b\u00e9n\u00e9fices\u00a0: le gain est imposable en France, pays de la soci\u00e9t\u00e9 (article 13, paragraphe 2).<\/p><\/details><details><summary>Et si je vends quelques actions cot\u00e9es sans participation substantielle\u00a0?<\/summary><p>Hors soci\u00e9t\u00e9 \u00e0 actif principalement immobilier et \u00e9tablissement stable, le gain n\u2019est imposable que dans votre pays de r\u00e9sidence (article 13, paragraphe 5).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition pour un r\u00e9sident de France\u00a0?<\/summary><p>Pour les gains des paragraphes 1 et 2 de l\u2019article 13, elle accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Gabon, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/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 \u00e9tudier ma cession\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-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\/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-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\u2013Gabon \u203a Article 13 \u00b7 Plus-values Convention France\u2013GabonConvention sign\u00e9e \u00e0 Libreville le 20 septembre 1995, qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur<span class=\"excerpt-hellip\"> [\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-22907","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22907","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=22907"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22907\/revisions"}],"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=22907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}