{"id":22916,"date":"2026-11-08T12:24:23","date_gmt":"2026-11-08T11:24:23","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/georgie\/plus-values\/"},"modified":"2026-11-08T12:24:23","modified_gmt":"2026-11-08T11:24:23","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/georgie\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres entre la France et la G\u00e9orgie\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 vends des actions fran\u00e7aises apr\u00e8s m\u2019\u00eatre install\u00e9 en G\u00e9orgie : qui impose ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La G\u00e9orgie seulement, \u00c9tat de r\u00e9sidence du c\u00e9dant, sauf s\u2019il s\u2019agit de parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ou de biens d\u2019un \u00e9tablissement stable en France (article 13).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle la plus-value sur un immeuble g\u00e9orgien d\u2019un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en G\u00e9orgie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Une d\u00e9tention indirecte compte-t-elle pour le seuil de 50 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : la valeur tir\u00e9e d\u2019immeubles directement ou indirectement, par l\u2019interposition d\u2019autres soci\u00e9t\u00e9s, fiducies ou institutions comparables, est prise en compte (article 13, paragraphe 1, b).\"}}]}<\/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 13 \u00b7 Plus-values<\/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>Vous vendez un bien ou des titres entre la France et la G\u00e9orgie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble est imposable dans le pays o\u00f9 il se trouve, comme celle sur des parts de soci\u00e9t\u00e9, de fiducie ou d\u2019institution comparable \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. Les autres gains, notamment sur actions, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du vendeur.<\/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 13 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un immeuble situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1, a).<\/li><li>Les parts d\u2019une soci\u00e9t\u00e9, d\u2019une fiducie ou d\u2019une institution comparable dont plus de 50 % de la valeur vient d\u2019immeubles sont imposables l\u00e0 o\u00f9 se trouvent ces immeubles (article 13, paragraphe 1, b).<\/li><li>Les immeubles affect\u00e9s \u00e0 la propre exploitation de la soci\u00e9t\u00e9 ne sont pas pris en consid\u00e9ration (article 13, paragraphe 1, b).<\/li><li>Les autres gains, notamment sur titres, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose votre 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>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident de G\u00e9orgie<\/span><span class=\"etat fr\">France, avec d\u00e9duction en G\u00e9orgie<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en G\u00e9orgie par un r\u00e9sident de France<\/span><span class=\"etat \">G\u00e9orgie\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t g\u00e9orgien<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 plus de 50 % immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat o\u00f9 se trouvent les immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions et autres titres<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du vendeur seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/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 1<\/span><p>\u00ab a) les gains qu\u2019un r\u00e9sident d\u2019un Etat contractant tire de l\u2019ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l\u2019article 6, et situ\u00e9s dans l\u2019autre Etat contractant, sont imposables dans cet autre Etat. b) les gains provenant de l\u2019ali\u00e9nation d\u2019actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable, dont l\u2019actif ou les biens sont constitu\u00e9s pour plus de 50 % de leur valeur ou tirent plus de 50 % de leur valeur \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2 et 3 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\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les plus-values sur titres suivent la r\u00e9sidence du vendeur\u00a0: changer de r\u00e9sidence avant une cession d\u00e9place donc le droit d\u2019imposer, \u00e0 condition que la nouvelle r\u00e9sidence soit \u00e9tablie au sens de l\u2019article 4. Pour les immeubles et les soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, le pays du bien garde son droit d\u2019imposer quel que soit le domicile du vendeur. Le calendrier d\u2019une cession se pr\u00e9pare avec celui du d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=georgie-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>Pr\u00e9parer une cession 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 envisagez de vendre un bien immobilier ou des titres en lien avec la G\u00e9orgie\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-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\/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><\/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\/\" class=\"cur\"><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\/\"><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<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je vends des actions fran\u00e7aises apr\u00e8s m\u2019\u00eatre install\u00e9 en G\u00e9orgie\u00a0: qui impose\u00a0?<\/summary><p>La G\u00e9orgie seulement, \u00c9tat de r\u00e9sidence du c\u00e9dant, sauf s\u2019il s\u2019agit de parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ou de biens d\u2019un \u00e9tablissement stable en France (article 13).<\/p><\/details><details><summary>Comment la France traite-t-elle la plus-value sur un immeuble g\u00e9orgien d\u2019un r\u00e9sident de France\u00a0?<\/summary><p>Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en G\u00e9orgie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Une d\u00e9tention indirecte compte-t-elle pour le seuil de 50 %\u00a0?<\/summary><p>Oui\u00a0: la valeur tir\u00e9e d\u2019immeubles directement ou indirectement, par l\u2019interposition d\u2019autres soci\u00e9t\u00e9s, fiducies ou institutions comparables, est prise en compte (article 13, paragraphe 1, b).<\/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>Pr\u00e9parer une cession 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=georgie-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\/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-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\u2013G\u00e9orgie \u203a Article 13 \u00b7 Plus-values 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-22916","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22916","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=22916"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22916\/revisions"}],"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=22916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}