{"id":22914,"date":"2026-11-08T12:24:01","date_gmt":"2026-11-08T11:24:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/georgie\/interets\/"},"modified":"2026-11-09T00:00:59","modified_gmt":"2026-11-08T23:00:59","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/georgie\/interets\/","title":{"rendered":"Placements entre la France et la G\u00e9orgie\u00a0: qui impose vos int\u00e9r\u00eats\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 France peut-elle pr\u00e9lever un imp\u00f4t sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de G\u00e9orgie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non selon l\u2019article 11, paragraphe 1 : ils ne sont imposables qu\u2019en G\u00e9orgie si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif.\"}},{\"@type\":\"Question\",\"name\":\"Les primes et lots d\u2019obligations sont-ils des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 11, paragraphe 2, les inclut express\u00e9ment, avec les revenus des fonds publics et des obligations d\u2019emprunts.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si un montage vise surtout l\u2019avantage de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019avantage peut \u00eatre refus\u00e9 s\u2019il est raisonnable de conclure que son obtention \u00e9tait l\u2019un des objets principaux du montage, selon la clause issue de la Convention multilat\u00e9rale.\"}}]}<\/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\/georgie\/\">France\u2013G\u00e9orgie<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013G\u00e9orgie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 7 mars 2007 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Placements entre la France et la G\u00e9orgie\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? L\u2019article 11 de la convention franco-g\u00e9orgienne<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif. Contrairement \u00e0 de nombreuses conventions, le texte franco-g\u00e9orgien ne laisse aucun droit d\u2019imposer au pays d\u2019o\u00f9 ils proviennent, sauf rattachement \u00e0 un \u00e9tablissement stable.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/georgie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/georgie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/georgie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/georgie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-georgie.webp\" alt=\"Kazbegi, G\u00e9orgie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Kazbegi, G\u00e9orgie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans cet autre \u00c9tat, si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1).<\/li><li>Le terme vise les revenus des cr\u00e9ances de toute nature, y compris les fonds publics, obligations, primes et lots attach\u00e9s \u00e0 ces titres (article 11, paragraphe 2).<\/li><li>Les p\u00e9nalisations pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de la convention (article 11, paragraphe 2).<\/li><li>La r\u00e8gle ne joue pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe dans le pays d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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, int\u00e9r\u00eats de source g\u00e9orgienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de G\u00e9orgie, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">G\u00e9orgie seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans le pays de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats excessifs entre personnes li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent imposable selon chaque l\u00e9gislation<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant ne sont imposables que dans cet autre Etat, si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des cr\u00e9ances de toute nature, assorties ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, et notamment les revenus des fonds publics et des obligations d\u2019emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres. \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>Un r\u00e9sident de G\u00e9orgie qui conserve des placements productifs d\u2019int\u00e9r\u00eats en France n\u2019est, au regard de la convention, imposable sur ces int\u00e9r\u00eats qu\u2019en G\u00e9orgie, \u00e0 condition d\u2019en \u00eatre le b\u00e9n\u00e9ficiaire effectif. Encore faut-il que l\u2019\u00e9tablissement payeur dispose des justificatifs de r\u00e9sidence pour ne pas appliquer de pr\u00e9l\u00e8vement \u00e0 la source. Le statut de r\u00e9sident se prouve donc avant le premier versement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=georgie-interets-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 le point sur mes placements<\/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 int\u00e9r\u00eats de France ou de G\u00e9orgie alors que vous r\u00e9sidez 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=georgie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/georgie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/georgie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/georgie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/georgie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/georgie\/\">Convention France\u2013G\u00e9orgie : 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\/georgie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/georgie\/double-imposition\/\"><small>Art. 24<\/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 France peut-elle pr\u00e9lever un imp\u00f4t sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de G\u00e9orgie\u00a0?<\/summary><p>Non selon l\u2019article 11, paragraphe 1\u00a0: ils ne sont imposables qu\u2019en G\u00e9orgie si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif.<\/p><\/details><details><summary>Les primes et lots d\u2019obligations sont-ils des int\u00e9r\u00eats\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 11, paragraphe 2, les inclut express\u00e9ment, avec les revenus des fonds publics et des obligations d\u2019emprunts.<\/p><\/details><details><summary>Que se passe-t-il si un montage vise surtout l\u2019avantage de la convention\u00a0?<\/summary><p>L\u2019avantage peut \u00eatre refus\u00e9 s\u2019il est raisonnable de conclure que son obtention \u00e9tait l\u2019un des objets principaux du montage, selon la clause issue de la Convention multilat\u00e9rale.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 7 mars 2007 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la G\u00e9orgie modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 2010\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er juillet 2019 pour la G\u00e9orgie. 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 G\u00e9orgie ?<\/span><h3>Faire le point sur mes placements\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=georgie-interets-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\/georgie\/\">Convention France\u2013G\u00e9orgie : 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 G\u00e9orgie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=georgie-interets-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\u2013G\u00e9orgie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013G\u00e9orgieConvention sign\u00e9e \u00e0 Paris le 7 mars 2007 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22374,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22914","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22914","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=22914"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22914\/revisions"}],"predecessor-version":[{"id":28358,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22914\/revisions\/28358"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22374"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}