{"id":22938,"date":"2026-11-08T12:27:20","date_gmt":"2026-11-08T11:27:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/guinee\/dividendes\/"},"modified":"2026-11-09T00:03:36","modified_gmt":"2026-11-08T23:03:36","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/guinee\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Guin\u00e9e\u00a0: quelle retenue \u00e0 la source\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\":\"Quel est le taux maximal de retenue sur les dividendes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes, si la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La retenue guin\u00e9enne est-elle perdue pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle ouvre droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Guin\u00e9e, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Un justificatif de r\u00e9sidence peut-il \u00eatre demand\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : si les autorit\u00e9s comp\u00e9tentes en conviennent, un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux peut \u00eatre exig\u00e9 (article 26, paragraphe 5, 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\/guinee\/\">France\u2013Guin\u00e9e<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Guin\u00e9e<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations<\/span><\/div>\n<h1>Dividendes entre la France et la Guin\u00e9e\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 celui qui les re\u00e7oit. L\u2019\u00c9tat o\u00f9 la soci\u00e9t\u00e9 a son si\u00e8ge peut aussi les imposer, dans la limite de 15 % du montant brut, et l\u2019\u00c9tat de r\u00e9sidence accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-guinee.webp\" alt=\"Conakry, Guin\u00e9e\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Conakry, Guin\u00e9e<\/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 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut les imposer aussi, sans d\u00e9passer 15 % du montant brut si le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 10, paragraphe 2).<\/li><li>Si la participation se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, ce sont les articles 7 ou 14 qui s\u2019appliquent (article 10, paragraphe 5).<\/li><li>La France accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Guin\u00e9e, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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>Dividendes d\u2019une soci\u00e9t\u00e9 guin\u00e9enne, b\u00e9n\u00e9ficiaire r\u00e9sident de France<\/span><span class=\"etat fr\">France\u00a0; Guin\u00e9e 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise, b\u00e9n\u00e9ficiaire r\u00e9sident de Guin\u00e9e<\/span><span class=\"etat \">Guin\u00e9e\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Pendant les dix ans qui suivent l\u2019entr\u00e9e en vigueur de la convention, p\u00e9riode prolongeable d\u2019un commun accord, l\u2019imp\u00f4t guin\u00e9en retenu pour le cr\u00e9dit en France sur ces dividendes correspond au taux conventionnel major\u00e9 de cinq points (article 24, paragraphe 1, e).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab 1. Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes sont aussi imposables dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 % du montant brut des dividendes. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, e<\/span><p>\u00ab e) Pour l\u2019application des dispositions du ii du a, l\u2019expression montant de l\u2019imp\u00f4t pay\u00e9 en Guin\u00e9e d\u00e9signe, en ce qui concerne les dividendes vis\u00e9s aux paragraphe 2 de l\u2019article 10 et les int\u00e9r\u00eats vis\u00e9s au paragraphe 2 de l\u2019article 11, le montant de l\u2019imp\u00f4t guin\u00e9en correspondant aux taux respectifs pr\u00e9vus \u00e0 ces paragraphes, ces taux \u00e9tant major\u00e9s de cinq points. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende guin\u00e9en<\/h2><p>Pour un r\u00e9sident de France qui re\u00e7oit un dividende d\u2019une soci\u00e9t\u00e9 guin\u00e9enne\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Guin\u00e9e<\/b><span>15 % au plus du montant brut.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende brut entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t guin\u00e9en pay\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le plafond de 15 % suppose que la soci\u00e9t\u00e9 distributrice et la banque connaissent la r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif\u00a0: \u00e0 d\u00e9faut, une retenue plus \u00e9lev\u00e9e peut \u00eatre pr\u00e9lev\u00e9e puis devoir \u00eatre r\u00e9clam\u00e9e. C\u00f4t\u00e9 fran\u00e7ais, seul l\u2019imp\u00f4t guin\u00e9en conforme \u00e0 la convention ouvre droit au cr\u00e9dit, d\u2019o\u00f9 l\u2019int\u00e9r\u00eat de conserver les justificatifs de retenue.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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 mes retenues \u00e0 la source<\/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 guin\u00e9enne ou fran\u00e7aise en r\u00e9sidant 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=guinee-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/guinee\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/guinee\/\">Convention France\u2013Guin\u00e9e : 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\/guinee\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/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>Quel est le taux maximal de retenue sur les dividendes\u00a0?<\/summary><p>15 % du montant brut des dividendes, si la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2).<\/p><\/details><details><summary>La retenue guin\u00e9enne est-elle perdue pour un r\u00e9sident de France\u00a0?<\/summary><p>Non\u00a0: elle ouvre droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Guin\u00e9e, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Un justificatif de r\u00e9sidence peut-il \u00eatre demand\u00e9\u00a0?<\/summary><p>Oui\u00a0: si les autorit\u00e9s comp\u00e9tentes en conviennent, un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux peut \u00eatre exig\u00e9 (article 26, paragraphe 5, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et les donations \u2014 Convention avec la Guin\u00e9e (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2004. 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 Guin\u00e9e ?<\/span><h3>Faire v\u00e9rifier mes retenues \u00e0 la source\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=guinee-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\/guinee\/\">Convention France\u2013Guin\u00e9e : 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 Guin\u00e9e ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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\u2013Guin\u00e9e \u203a Article 10 \u00b7 Dividendes Convention France\u2013Guin\u00e9eConvention sign\u00e9e \u00e0 Conakry le 15 f\u00e9vrier 1999, qui vise les imp\u00f4ts sur le revenu, la fortune, les successions et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22377,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22938","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22938","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=22938"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22938\/revisions"}],"predecessor-version":[{"id":28384,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22938\/revisions\/28384"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22377"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}