{"id":22966,"date":"2026-11-08T12:31:03","date_gmt":"2026-11-08T11:31:03","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ile-maurice\/double-imposition\/"},"modified":"2026-11-09T00:06:35","modified_gmt":"2026-11-08T23:06:35","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ile-maurice\/double-imposition\/","title":{"rendered":"Comment la France et l\u2019\u00eele Maurice \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 de la convention"},"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\":\"Un revenu exon\u00e9r\u00e9 en France peut-il quand m\u00eame augmenter mon imp\u00f4t ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : il est pris en compte pour d\u00e9terminer le taux appliqu\u00e9 \u00e0 vos autres revenus imposables en France (article 24, paragraphe 2, e).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les cr\u00e9dits ne peuvent exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux revenus en cause (article 24, paragraphe 2, d).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019\u00eele Maurice \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par exon\u00e9ration des revenus imposables en France, sauf pour certains revenus (dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes\u2026) pour lesquels elle accorde un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t mauricien (article 24, paragraphe 1).\"}}]}<\/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\/ile-maurice\/\">France\u2013\u00cele Maurice<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00cele Maurice<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Port-Louis le 11 d\u00e9cembre 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant du 23 juin 2011 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019\u00eele Maurice le 5 juillet 2017<\/span><\/div>\n<h1>Comment la France et l\u2019\u00eele Maurice \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. La plupart des revenus imposables dans l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s, mais retenus pour le calcul du taux. Pour certains revenus (dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes notamment), l\u2019\u00c9tat de r\u00e9sidence impose et accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ile-maurice.webp\" alt=\"Le Morne Brabant, \u00eele Maurice\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Le Morne Brabant, \u00eele Maurice<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>En France, les revenus imposables \u00e0 l\u2019\u00eele Maurice sont exon\u00e9r\u00e9s, sauf ceux des articles 10, 11, 12, 14, 16 et 17 (article 24, paragraphe 2, a).<\/li><li>Pour les int\u00e9r\u00eats, redevances, revenus non salari\u00e9s, tanti\u00e8mes et revenus d\u2019artistes et sportifs, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien (article 24, paragraphe 2, b).<\/li><li>Pour les dividendes mauriciens, le cr\u00e9dit correspond \u00e0 25 % de leur montant\u00a0; les cr\u00e9dits ne peuvent exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 24, paragraphe 2, c et d).<\/li><li>Chaque \u00c9tat calcule son imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus imposables selon sa l\u00e9gislation (article 24, paragraphe 1, c et paragraphe 2, e).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour quel revenu (r\u00e9sident de France)\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>Salaires, loyers, plus-values imposables \u00e0 l\u2019\u00eele Maurice<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 2 a et e<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats, redevances, professions ind\u00e9pendantes, tanti\u00e8mes, artistes et sportifs<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien<\/span><span class=\"ref\">Art. 24 \u00a7 2 b et d<\/span><\/div><div class=\"r\"><span>Dividendes de source mauricienne<\/span><span class=\"etat \">Cr\u00e9dit de 25 % du montant brut<\/span><span class=\"ref\">Art. 24 \u00a7 2 c et d<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019\u00eele Maurice, revenus imposables en France<\/span><span class=\"etat \">Exon\u00e9ration ou cr\u00e9dit \u00e0 l\u2019\u00eele Maurice<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, a et b<\/span><p>\u00ab a) Les revenus autres que ceux vis\u00e9s aux alin\u00e9as b et c ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables \u00e0 l&#x27;\u00eele Maurice en vertu de la Convention\u00a0; b) Les revenus vis\u00e9s aux articles 11, 12, 14, 16 et 17 provenant de l&#x27;\u00eele Maurice sont imposables en France, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. L&#x27;imp\u00f4t mauricien per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t mauricien per\u00e7u\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, e<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a \u00e0 d, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables en France en vertu de la Convention, au taux correspondant au total des revenus imposables d&#x27;apr\u00e8s la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les deux m\u00e9thodes c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus de l\u2019\u00eele Maurice\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Exon\u00e9ration<\/b><span>Revenus imposables \u00e0 l\u2019\u00eele Maurice hors articles 10, 11, 12, 14, 16 et 17\u00a0: exon\u00e9r\u00e9s en France (art. 24 \u00a7 2 a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Taux effectif<\/b><span>Ces revenus exon\u00e9r\u00e9s servent \u00e0 fixer le taux de l\u2019imp\u00f4t sur les autres revenus (art. 24 \u00a7 2 e).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Int\u00e9r\u00eats, redevances, tanti\u00e8mes\u2026\u00a0: impos\u00e9s en France, avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien (art. 24 \u00a7 2 b).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Dividendes<\/b><span>Cr\u00e9dit forfaitaire de 25 % de leur montant (art. 24 \u00a7 2 c).<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Plafond<\/b><span>Les cr\u00e9dits ne peuvent d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (art. 24 \u00a7 2 d).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/dirigeant-partageant-son-temps-entre-la-france-et-l-ile-maurice-foyer-en-france\/\"><div class=\"h\"><span class=\"pill mono\">TA Dijon<\/span><small>17 janvier 2023<\/small><\/div><p>Dirigeant partageant son temps entre la France et l&#x27;\u00eele Maurice\u00a0: foyer en France au vu de son logement, de ses d\u00e9penses courantes et du v\u00e9hicule de sa soci\u00e9t\u00e9, mais d\u00e9charge partielle pour 2015<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraite-resident-de-l-ile-maurice-percevant-une-pension-francaise-sans-retenue\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>7 f\u00e9vrier 2023<\/small><\/div><p>Retrait\u00e9 r\u00e9sident de l&#x27;\u00eele Maurice percevant une pension fran\u00e7aise\u00a0: sans retenue \u00e0 la source effectivement pr\u00e9lev\u00e9e, l&#x27;administration peut r\u00e9gulariser l&#x27;imp\u00f4t au bar\u00e8me des non-r\u00e9sidents<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-installes-a-maurice-pensions-francaises-imposees-au-taux-minimum-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>8 f\u00e9vrier 2024<\/small><\/div><p>Retrait\u00e9s install\u00e9s \u00e0 Maurice\u00a0: pensions fran\u00e7aises impos\u00e9es au taux minimum de 20 %, sans d\u00e9duction des cotisations \u00e0 la Caisse des Fran\u00e7ais de l&#x27;\u00e9tranger<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/ile-maurice\/#decisions\">Voir les 4 d\u00e9cisions qui concernent l\u2019\u00eele Maurice \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le choix de la m\u00e9thode d\u00e9pend de la nature du revenu, pas de l\u2019\u00c9tat o\u00f9 il est vers\u00e9. Un revenu exon\u00e9r\u00e9 en France peut tout de m\u00eame augmenter l\u2019imp\u00f4t d\u00fb sur les autres revenus par le jeu du taux effectif, et un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9 peut laisser un reliquat d\u2019imp\u00f4t fran\u00e7ais. Chaque cat\u00e9gorie de revenus doit \u00eatre identifi\u00e9e avant d\u2019estimer la charge fiscale r\u00e9elle d\u2019une installation ou d\u2019un investissement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-double-imposition-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 chiffrer ma situation fiscale<\/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 revenus \u00e0 la fois en France et \u00e0 l\u2019\u00eele Maurice\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/ile-maurice\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/\">Convention France\u2013\u00cele Maurice : 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\/ile-maurice\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ile-maurice\/double-imposition\/\" class=\"cur\"><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-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>Un revenu exon\u00e9r\u00e9 en France peut-il quand m\u00eame augmenter mon imp\u00f4t\u00a0?<\/summary><p>Oui\u00a0: il est pris en compte pour d\u00e9terminer le taux appliqu\u00e9 \u00e0 vos autres revenus imposables en France (article 24, paragraphe 2, e).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Les cr\u00e9dits ne peuvent exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux revenus en cause (article 24, paragraphe 2, d).<\/p><\/details><details><summary>Comment l\u2019\u00eele Maurice \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Par exon\u00e9ration des revenus imposables en France, sauf pour certains revenus (dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes\u2026) pour lesquels elle accorde un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t mauricien (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Port-Louis le 11 d\u00e9cembre 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant du 23 juin 2011 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019\u00eele Maurice le 5 juillet 2017 \u2014 Version consolid\u00e9e de la convention entre l&#x27;\u00cele Maurice et la France modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant l\u2019avenant de 2011 et la Convention multilat\u00e9rale). 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 \u00e0 l\u2019\u00eele Maurice ?<\/span><h3>Faire chiffrer ma situation fiscale\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=ile-maurice-double-imposition-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 \u00cele Maurice<\/span><div class=\"rel\"><a href=\"\/decisions\/plus-values-d-apport-de-1995-et-1996-en-report-imposees-en-2016-apres-un-depart\/\">Plus-values d&#x27;apport de 1995 et 1996 en report, impos\u00e9es en 2016 apr\u00e8s un d\u00e9part \u00e0 l&#x27;\u00eele Maurice\u00a0: ni abattement pour dur\u00e9e de d\u00e9tention au titre de la directive fusions, ni taux de 16 %<small>TA Montreuil, 17 octobre 2024<\/small><\/a><a href=\"\/decisions\/dirigeant-installe-a-madagascar-epouse-et-enfant-en-france-residence-fiscale\/\">Dirigeant install\u00e9 \u00e0 Madagascar, \u00e9pouse et enfant en France\u00a0: r\u00e9sidence fiscale fran\u00e7aise et imposition des plus-values sur les titres Madarail et Vecturis encaiss\u00e9es \u00e0 Maurice<small>CAA Toulouse, 5 juin 2025<\/small><\/a><a href=\"\/decisions\/dirigeant-detenant-100-d-une-societe-luxembourgeoise-associee-unique-de-sa\/\">Dirigeant d\u00e9tenant 100 % d&#x27;une soci\u00e9t\u00e9 luxembourgeoise associ\u00e9e unique de sa soci\u00e9t\u00e9 fran\u00e7aise\u00a0: les b\u00e9n\u00e9fices de la holding sont impos\u00e9s chez lui en revenus de capitaux mobiliers<small>TA Lyon, 16 d\u00e9cembre 2025<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/ile-maurice\/\">Convention France\u2013\u00cele Maurice : 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 \u00e0 l\u2019\u00eele Maurice ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-double-imposition-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 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