{"id":22934,"date":"2026-11-08T12:26:48","date_gmt":"2026-11-08T11:26:48","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/grece\/plus-values\/"},"modified":"2026-11-08T17:12:37","modified_gmt":"2026-11-08T16:12:37","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/grece\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres en vivant en Gr\u00e8ce\u00a0: qui impose la plus-value\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\":\"Qui impose la vente de parts d\u2019une SCI fran\u00e7aise par un r\u00e9sident de Gr\u00e8ce ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, si les parts tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s en France \u00e0 un moment quelconque des 365 jours pr\u00e9c\u00e9dant la vente (article 13, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Et la cession de ma soci\u00e9t\u00e9 fran\u00e7aise d\u2019exploitation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Hors immeubles, soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et biens d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Les locaux d\u2019exploitation de la soci\u00e9t\u00e9 comptent-ils dans le seuil de 50 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre activit\u00e9 d\u2019entreprise ne sont pas pris en consid\u00e9ration (article 13, paragraphe 4).\"}}]}<\/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 13 \u00b7 Plus-values<\/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 vendez un bien ou des titres en vivant en Gr\u00e8ce\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">La plus-value d\u2019un immeuble, ou de titres tirant plus de la moiti\u00e9 de leur valeur d\u2019immeubles, est imposable dans le pays o\u00f9 se trouvent les biens. Pour les autres titres, seul l\u2019\u00c9tat de r\u00e9sidence du vendeur impose.<\/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 13 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un immeuble situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 13, paragraphe 1).<\/li><li>Les gains sur des actions ou participations qui tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s dans l\u2019autre \u00c9tat, \u00e0 tout moment au cours des 365 jours pr\u00e9c\u00e9dant la vente, y sont imposables (article 13, paragraphe 4).<\/li><li>Les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre activit\u00e9 d\u2019entreprise ne sont pas pris en compte pour ce calcul (article 13, paragraphe 4).<\/li><li>Les gains sur tous les autres biens ne sont imposables que dans l\u2019\u00c9tat 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 Gr\u00e8ce vendant un immeuble situ\u00e9 en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Gr\u00e8ce c\u00e9dant des titres tirant plus de 50 % de leur valeur d\u2019immeubles fran\u00e7ais<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Gr\u00e8ce c\u00e9dant des parts d\u2019une soci\u00e9t\u00e9 fran\u00e7aise op\u00e9rationnelle<\/span><span class=\"etat \">Gr\u00e8ce seulement<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/span><\/div><div class=\"r\"><span>Bien d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Un r\u00e9sident de France imposable en Gr\u00e8ce sur un gain vis\u00e9 aux paragraphes 1 et 4 b\u00e9n\u00e9ficie en France d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t grec, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains qu\u2019un r\u00e9sident d\u2019un \u00c9tat contractant tire de l\u2019ali\u00e9nation d\u2019actions, droits ou participations similaires, tels que des droits ou participations dans une soci\u00e9t\u00e9 de personnes ou une fiducie (ou un trust), sont imposables dans l\u2019autre \u00c9tat contractant si, \u00e0 tout moment au cours des 365 jours qui pr\u00e9c\u00e8dent l\u2019ali\u00e9nation, ces actions, droits ou participations similaires tirent directement ou indirectement plus de 50 pour cent de leur valeur de biens immobiliers, tels que d\u00e9finis \u00e0 l\u2019article 6, situ\u00e9s dans cet autre \u00c9tat. Pour l\u2019application de cette disposition, ne sont pas pris en consid\u00e9ration les biens immobiliers affect\u00e9s par une telle soci\u00e9t\u00e9, fiducie (ou trust) ou entit\u00e9 \u00e0 sa propre activit\u00e9 d\u2019entreprise. \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 vis\u00e9s aux paragraphes 1, 2, 3 et 4 ne sont imposables que dans l\u2019\u00c9tat 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<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/responsable-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-francais-sur-un-navire-de-forage-en-angola-pas-d-exoneration-de-l\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>10 f\u00e9vrier 2023<\/small><\/div><p>Salari\u00e9 fran\u00e7ais sur un navire de forage en Angola\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A lorsque l&#x27;employeur a son si\u00e8ge \u00e0 Jersey, m\u00eame si le travail est organis\u00e9 depuis la Gr\u00e8ce<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-residant-en-grece-aux-revenus-fonciers-francais-l-attestation-d\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>21 septembre 2023<\/small><\/div><p>Couple r\u00e9sidant en Gr\u00e8ce aux revenus fonciers fran\u00e7ais\u00a0: l&#x27;attestation d&#x27;affiliation du mari \u00e0 la s\u00e9curit\u00e9 sociale grecque fait d\u00e9charger la seconde moiti\u00e9 des pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/grece\/#decisions\">Voir les 4 d\u00e9cisions qui concernent la Gr\u00e8ce \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention de 2022 ne contient pas de r\u00e8gle sp\u00e9ciale pour les participations importantes dans une soci\u00e9t\u00e9 op\u00e9rationnelle\u00a0: une fois r\u00e9sident de Gr\u00e8ce au sens de l\u2019article 4, le c\u00e9dant n\u2019est imposable qu\u2019en Gr\u00e8ce sur la vente de ses titres, sauf soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. Cette logique rend d\u2019autant plus sensibles la date effective du changement de r\u00e9sidence et la r\u00e9alit\u00e9 de l\u2019installation. Une cession se pr\u00e9pare avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-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 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 d\u00e9tenez des parts d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou un bien immobilier en France et vous pr\u00e9parez une installation en Gr\u00e8ce\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-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\/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><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\/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\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/dividendes\/\"><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>Qui impose la vente de parts d\u2019une SCI fran\u00e7aise par un r\u00e9sident de Gr\u00e8ce\u00a0?<\/summary><p>La France, si les parts tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s en France \u00e0 un moment quelconque des 365 jours pr\u00e9c\u00e9dant la vente (article 13, paragraphe 4).<\/p><\/details><details><summary>Et la cession de ma soci\u00e9t\u00e9 fran\u00e7aise d\u2019exploitation\u00a0?<\/summary><p>Hors immeubles, soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et biens d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 5).<\/p><\/details><details><summary>Les locaux d\u2019exploitation de la soci\u00e9t\u00e9 comptent-ils dans le seuil de 50 %\u00a0?<\/summary><p>Non\u00a0: les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre activit\u00e9 d\u2019entreprise ne sont pas pris en consid\u00e9ration (article 13, paragraphe 4).<\/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 \u00e9tudier 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=grece-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Gr\u00e8ce<\/span><div class=\"rel\"><a href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\">Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<small>CE, 17 octobre 2023<\/small><\/a><\/div><\/div>\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-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 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[\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-22934","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22934","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=22934"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22934\/revisions"}],"predecessor-version":[{"id":24940,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22934\/revisions\/24940"}],"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=22934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}