{"id":22929,"date":"2026-11-08T12:26:09","date_gmt":"2026-11-08T11:26:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/grece\/dividendes\/"},"modified":"2026-11-08T12:26:09","modified_gmt":"2026-11-08T11:26:09","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/grece\/dividendes\/","title":{"rendered":"Vous touchez des dividendes entre la France et la Gr\u00e8ce\u00a0: quelle retenue \u00e0 la source\u00a0? 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?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 r\u00e9sidente de l\u2019autre \u00c9tat d\u00e9tenant directement au moins 5 % du capital pendant une p\u00e9riode de 24 mois incluant le jour du paiement (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition des dividendes grecs ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 21, 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\/grece\/\">France\u2013Gr\u00e8ce<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Gr\u00e8ce<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Ath\u00e8nes le 11 mai 2022 et son protocole<\/span><\/div>\n<h1>Vous touchez des dividendes entre la France et la Gr\u00e8ce\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, au plus \u00e0 15 %\u00a0; l\u2019imp\u00f4t est nul pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 5 % du capital depuis 24 mois.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-grece.webp\" alt=\"Oia, Santorin, Gr\u00e8ce\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Oia, Santorin, Gr\u00e8ce<\/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 sont imposables dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, mais l\u2019imp\u00f4t est nul si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 5 % du capital pendant 24 mois incluant le jour du paiement (article 10, paragraphe 2, a).<\/li><li>Dans tous les autres cas, l\u2019imp\u00f4t de l\u2019\u00c9tat de la soci\u00e9t\u00e9 ne peut exc\u00e9der 15 % du montant brut (article 10, paragraphe 2, b).<\/li><li>Un r\u00e9sident de France b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, ii).<\/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 Gr\u00e8ce, dividendes de soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Gr\u00e8ce\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 grecque d\u00e9tenant au moins 5 % depuis 24 mois<\/span><span class=\"etat \">Gr\u00e8ce\u00a0; pas d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes de soci\u00e9t\u00e9 grecque<\/span><span class=\"etat fr\">France\u00a0; Gr\u00e8ce 15 % maximum, cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 21 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un \u00c9tat contractant sont aussi imposables dans cet \u00c9tat selon la l\u00e9gislation de cet \u00c9tat, mais si le b\u00e9n\u00e9ficiaire effectif des dividendes est un r\u00e9sident de l\u2019autre \u00c9tat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli\u00a0: a) est nul si le b\u00e9n\u00e9ficiaire effectif des dividendes est une soci\u00e9t\u00e9 qui est un r\u00e9sident de l\u2019autre \u00c9tat contractant et qui d\u00e9tient directement au moins 5 pour cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes tout au long d\u2019une p\u00e9riode de 24 mois incluant le jour du paiement des dividendes [\u2026] b) ne peut exc\u00e9der 15 pour cent du montant brut des dividendes, dans tous les autres cas. \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 particulier r\u00e9sident de Gr\u00e8ce qui re\u00e7oit des dividendes fran\u00e7ais peut supporter en France un imp\u00f4t plafonn\u00e9 \u00e0 15 % du brut s\u2019il en est le b\u00e9n\u00e9ficiaire effectif. Un r\u00e9sident de France qui re\u00e7oit des dividendes grecs les d\u00e9clare en France et impute l\u2019imp\u00f4t grec, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant. Pour une soci\u00e9t\u00e9 actionnaire, la dur\u00e9e de d\u00e9tention de 24 mois incluant le jour du paiement est une condition \u00e0 suivre de pr\u00e8s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-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 l\u2019imposition 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 fran\u00e7aise en vivant en Gr\u00e8ce, ou d\u2019une soci\u00e9t\u00e9 grecque en vivant en France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/grece\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/grece\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/grece\/\">Convention France\u2013Gr\u00e8ce : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/grece\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/double-imposition\/\"><small>Art. 21<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Quand l\u2019imp\u00f4t de l\u2019\u00c9tat de la soci\u00e9t\u00e9 est-il nul\u00a0?<\/summary><p>Lorsque le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 r\u00e9sidente de l\u2019autre \u00c9tat d\u00e9tenant directement au moins 5 % du capital pendant une p\u00e9riode de 24 mois incluant le jour du paiement (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition des dividendes grecs\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 21, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Ath\u00e8nes le 11 mai 2022 et son protocole \u2014 Convention avec la Gr\u00e8ce &#8211; Imp\u00f4ts sur le revenu (2022) (impots.gouv.fr). Statut : En vigueur\u00a0; elle remplace la convention du 21 ao\u00fbt 1963, qui cesse de produire ses effets d\u00e8s que la nouvelle s\u2019applique (article 29, paragraphe 3). 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 Gr\u00e8ce ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition 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=grece-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\/grece\/\">Convention France\u2013Gr\u00e8ce : 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 Gr\u00e8ce ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-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\u2013Gr\u00e8ce \u203a Article 10 \u00b7 Dividendes Convention France\u2013Gr\u00e8ceConvention sign\u00e9e \u00e0 Ath\u00e8nes le 11 mai 2022 et son protocole Vous touchez des dividendes entre la France et la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22376,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22929","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22929","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=22929"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22929\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22376"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}