{"id":22968,"date":"2026-11-08T12:31:19","date_gmt":"2026-11-08T11:31:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ile-maurice\/interets\/"},"modified":"2026-11-09T00:06:47","modified_gmt":"2026-11-08T23:06:47","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ile-maurice\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019\u00eele Maurice\u00a0: quel \u00c9tat impose, et comment \u00e9viter la double imposition\u00a0? L\u2019article 11"},"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\":\"La convention plafonne-t-elle la retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 11, paragraphe 2, permet \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats de les imposer selon sa l\u00e9gislation, sans fixer de taux maximum.\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France est-il impos\u00e9 deux fois sur des int\u00e9r\u00eats mauriciens ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France les impose, mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien per\u00e7u, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 24, paragraphe 2, b et d).\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il des int\u00e9r\u00eats impos\u00e9s seulement dans l\u2019\u00c9tat de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ceux pay\u00e9s \u00e0 l\u2019\u00c9tat, \u00e0 un organisme public ou \u00e0 un \u00e9tablissement bancaire de l\u2019\u00c9tat de r\u00e9sidence, s\u2019ils en sont les b\u00e9n\u00e9ficiaires effectifs (article 11, paragraphe 3).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019\u00eele Maurice\u00a0: quel \u00c9tat impose, et comment \u00e9viter la double imposition\u00a0? L\u2019article 11<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, mais l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer selon sa l\u00e9gislation\u00a0: l\u2019article 11 ne fixe pas de taux maximum. Le r\u00e9sident de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien, dans la limite de l\u2019imp\u00f4t fran\u00e7ais.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>Ils sont aussi imposables dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent, selon sa l\u00e9gislation, sans plafond fix\u00e9 par l\u2019article (article 11, paragraphe 2).<\/li><li>Ils ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence s\u2019ils sont pay\u00e9s \u00e0 cet \u00c9tat, \u00e0 un organisme public ou \u00e0 un \u00e9tablissement bancaire de cet \u00c9tat (article 11, paragraphe 3).<\/li><li>En France, l\u2019imp\u00f4t mauricien ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t du m\u00eame montant, dans la limite de l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 2, b et d).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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 France, int\u00e9r\u00eats de source mauricienne<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2, 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019\u00eele Maurice, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t \u00e0 l\u2019\u00eele Maurice<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2, 24 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00c9tat, un organisme public ou une banque de l\u2019autre \u00c9tat<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Pr\u00eat ou cr\u00e9dit consenti ou avalis\u00e9 par la Banque fran\u00e7aise pour le commerce ext\u00e9rieur<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Protocole, art. 1er \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d\u2019un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats mentionn\u00e9s au paragraphe 1 ne sont imposables que dans l\u2019Etat dont la personne qui re\u00e7oit les int\u00e9r\u00eats est un r\u00e9sident, si cette personne en est le b\u00e9n\u00e9ficiaire effectif et si ceux-ci sont pay\u00e9s \u00e0 cet Etat, \u00e0 un organisme public de cet Etat ou \u00e0 un \u00e9tablissement bancaire de cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment l\u2019imposition se r\u00e9partit<\/h2><p>Pour un particulier, les int\u00e9r\u00eats circulent ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00c9tat de source<\/b><span>Il peut imposer selon sa l\u00e9gislation (art. 11 \u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>\u00c9tat de r\u00e9sidence<\/b><span>Il impose aussi les int\u00e9r\u00eats pour leur montant brut (art. 11 \u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Il impute l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat, dans la limite de son propre imp\u00f4t (art. 24 \u00a7 1 b et \u00a7 2 b et d).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/dirigeant-installe-a-madagascar-epouse-et-enfant-en-france-residence-fiscale\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>5 juin 2025<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><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><\/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>Contrairement \u00e0 beaucoup de conventions, celle-ci ne plafonne pas l\u2019imp\u00f4t de l\u2019\u00c9tat d\u2019o\u00f9 viennent les int\u00e9r\u00eats\u00a0: c\u2019est la l\u00e9gislation de cet \u00c9tat qui fixe la retenue. Le cr\u00e9dit d\u2019imp\u00f4t accord\u00e9 par l\u2019\u00c9tat de r\u00e9sidence ne peut d\u00e9passer l\u2019imp\u00f4t qu\u2019il pr\u00e9l\u00e8ve lui-m\u00eame sur ces int\u00e9r\u00eats. Le placement d\u2019une tr\u00e9sorerie entre la France et l\u2019\u00eele Maurice doit donc \u00eatre compar\u00e9 \u00e0 partir des r\u00e8gles de chaque \u00c9tat.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-interets-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 le point sur mes placements<\/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 int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations entre la France et 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-interets-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\/\" class=\"cur\"><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\/\"><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>La convention plafonne-t-elle la retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>Non. L\u2019article 11, paragraphe 2, permet \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats de les imposer selon sa l\u00e9gislation, sans fixer de taux maximum.<\/p><\/details><details><summary>Un r\u00e9sident de France est-il impos\u00e9 deux fois sur des int\u00e9r\u00eats mauriciens\u00a0?<\/summary><p>La France les impose, mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mauricien per\u00e7u, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 24, paragraphe 2, b et d).<\/p><\/details><details><summary>Existe-t-il des int\u00e9r\u00eats impos\u00e9s seulement dans l\u2019\u00c9tat de r\u00e9sidence\u00a0?<\/summary><p>Oui\u00a0: ceux pay\u00e9s \u00e0 l\u2019\u00c9tat, \u00e0 un organisme public ou \u00e0 un \u00e9tablissement bancaire de l\u2019\u00c9tat de r\u00e9sidence, s\u2019ils en sont les b\u00e9n\u00e9ficiaires effectifs (article 11, paragraphe 3).<\/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 le point sur mes placements\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-interets-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\/retraites-installes-a-maurice-pensions-francaises-imposees-au-taux-minimum-de\/\">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<small>TA Montreuil, 8 f\u00e9vrier 2024<\/small><\/a><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-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-interets-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\u2013\u00cele Maurice \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013\u00cele MauriceConvention sign\u00e9e \u00e0 Port-Louis le 11 d\u00e9cembre 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant du 23 juin 2011<span class=\"excerpt-hellip\"> 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