{"id":22943,"date":"2026-11-08T12:28:00","date_gmt":"2026-11-08T11:28:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/guinee\/plus-values\/"},"modified":"2026-11-08T12:28:00","modified_gmt":"2026-11-08T11:28:00","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/guinee\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et la Guin\u00e9e\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\":\"Une plus-value sur actions cot\u00e9es est-elle impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : hors soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, ces gains ne sont imposables que dans l\u2019\u00c9tat dont le c\u00e9dant est r\u00e9sident (article 13, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Les parts de SCI sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si l\u2019actif de la soci\u00e9t\u00e9 est constitu\u00e9 ou tire sa valeur pour plus de 50 % d\u2019immeubles situ\u00e9s dans un \u00c9tat : ce dernier peut imposer le gain (article 13, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re guin\u00e9enne ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le gain soit soumis \u00e0 l\u2019imp\u00f4t guin\u00e9en (article 24, paragraphe 1, a, i).\"}}]}<\/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 13 \u00b7 Plus-values<\/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>Vente d\u2019un bien ou de titres entre la France et la Guin\u00e9e\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">La plus-value sur un bien immobilier est imposable dans l\u2019\u00c9tat o\u00f9 il se trouve, et la r\u00e8gle s\u2019\u00e9tend aux parts de soci\u00e9t\u00e9s dont la valeur provient pour plus de la moiti\u00e9 d\u2019immeubles. Les autres gains, notamment sur actions, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 13 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 13, paragraphe 1, a).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est constitu\u00e9 ou tire sa valeur pour plus de 50 % d\u2019immeubles situ\u00e9s dans un \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1, b).<\/li><li>Les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale, agricole ou \u00e0 une profession ind\u00e9pendante ne sont pas pris en compte (article 13, paragraphe 1, b).<\/li><li>Les gains sur les autres biens 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 Guin\u00e9e<\/span><span class=\"etat fr\">France\u00a0; Guin\u00e9e avec cr\u00e9dit<\/span><span class=\"ref\">Art. 13 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en Guin\u00e9e par un r\u00e9sident de France<\/span><span class=\"etat \">Guin\u00e9e\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 1<\/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 sont situ\u00e9s les immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement<\/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 provenant de l\u2019ali\u00e9nation de biens immobiliers sont imposables dans l\u2019Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. 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 est constitu\u00e9 pour plus de 50 % de sa valeur, ou tire plus de 50 % de sa valeur, directement ou indirectement, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab 4. Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes pr\u00e9c\u00e9dents du pr\u00e9sent article 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<h2>Comment qualifier la cession<\/h2><p>Trois v\u00e9rifications, dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble d\u00e9tenu en direct\u00a0?<\/b><span>Imposable dans l\u2019\u00c9tat du bien.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Parts de soci\u00e9t\u00e9\u00a0?<\/b><span>Calculer la part de l\u2019actif ou de la valeur tir\u00e9e d\u2019immeubles\u00a0: au-del\u00e0 de 50 %, l\u2019\u00c9tat des immeubles impose.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Immeubles d\u2019exploitation exclus<\/b><span>Les immeubles servant \u00e0 l\u2019activit\u00e9 propre de la soci\u00e9t\u00e9 ne comptent pas.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres titres<\/b><span>Seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant impose.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour des actions de soci\u00e9t\u00e9s non immobili\u00e8res, la date du transfert de r\u00e9sidence p\u00e8se lourd\u00a0: la convention r\u00e9serve le gain \u00e0 l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant. Pour des parts de soci\u00e9t\u00e9s d\u00e9tenant des immeubles, le seuil de 50 % s\u2019appr\u00e9cie sur la composition de l\u2019actif ou de la valeur, ce qui suppose un examen des comptes avant la cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=guinee-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 ma cession<\/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 \u00e9tant r\u00e9sident de France ou de Guin\u00e9e\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-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\/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><\/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\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/guinee\/dividendes\/\"><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<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Une plus-value sur actions cot\u00e9es est-elle impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non\u00a0: hors soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, ces gains ne sont imposables que dans l\u2019\u00c9tat dont le c\u00e9dant est r\u00e9sident (article 13, paragraphe 4).<\/p><\/details><details><summary>Les parts de SCI sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui, si l\u2019actif de la soci\u00e9t\u00e9 est constitu\u00e9 ou tire sa valeur pour plus de 50 % d\u2019immeubles situ\u00e9s dans un \u00c9tat\u00a0: ce dernier peut imposer le gain (article 13, paragraphe 1, b).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re guin\u00e9enne\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le gain soit soumis \u00e0 l\u2019imp\u00f4t guin\u00e9en (article 24, paragraphe 1, a, i).<\/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 \u00e9tudier ma cession\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-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\/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-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\u2013Guin\u00e9e \u203a Article 13 \u00b7 Plus-values 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-22943","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22943","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=22943"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22943\/revisions"}],"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=22943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}