{"id":22969,"date":"2026-11-08T12:31:28","date_gmt":"2026-11-08T11:31:28","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ile-maurice\/pensions-retraite\/"},"modified":"2026-11-09T00:06:54","modified_gmt":"2026-11-08T23:06:54","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ile-maurice\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 \u00e0 l\u2019\u00eele Maurice\u00a0: qui impose votre pension priv\u00e9e et vos pensions de s\u00e9curit\u00e9 sociale\u00a0? L\u2019article 18"},"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\":\"Ma retraite de base fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 l\u2019\u00eele Maurice ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les pensions pay\u00e9es en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale ne sont imposables qu\u2019en France (article 18, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019\u00eele Maurice n\u2019impose pas ma pension priv\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 18, paragraphe 1, ne s\u2019applique plus : la pension est imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient (article 18, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle rel\u00e8ve de l\u2019article 19, paragraphe 2 : imposable en France, et aussi \u00e0 l\u2019\u00eele Maurice si le retrait\u00e9 y r\u00e9side et en a la nationalit\u00e9.\"}}]}<\/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 18 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 \u00e0 l\u2019\u00eele Maurice\u00a0: qui impose votre pension priv\u00e9e et vos pensions de s\u00e9curit\u00e9 sociale\u00a0? L\u2019article 18<\/h1>\n<p class=\"lead\">Une pension li\u00e9e \u00e0 un emploi priv\u00e9 n\u2019est en principe imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Mais les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables dans l\u2019\u00c9tat qui les paie, et la r\u00e8gle tombe si la pension n\u2019est pas impos\u00e9e dans l\u2019\u00c9tat de r\u00e9sidence.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ile-maurice\/plus-values\/\">Plus-values<\/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 18 \u00b7 Pensions de retraite<\/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>Une pension vers\u00e9e \u00e0 un r\u00e9sident de l\u2019\u00eele Maurice au titre d\u2019un emploi ant\u00e9rieur n\u2019est imposable qu\u2019\u00e0 l\u2019\u00eele Maurice (article 18, paragraphe 1).<\/li><li>Les pensions et sommes pay\u00e9es en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale ne sont imposables qu\u2019en France (article 18, paragraphe 2).<\/li><li>Si le retrait\u00e9 n\u2019est pas assujetti \u00e0 l\u2019imp\u00f4t \u00e0 l\u2019\u00eele Maurice sur cette pension, elle redevient imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient (article 18, paragraphe 3).<\/li><li>Les pensions publiques suivent l\u2019article 19, paragraphe 2.<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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>Pension priv\u00e9e d\u2019un r\u00e9sident de l\u2019\u00eele Maurice, impos\u00e9e l\u00e0-bas<\/span><span class=\"etat \">\u00cele Maurice seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension vers\u00e9e en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension priv\u00e9e non assujettie \u00e0 l\u2019imp\u00f4t \u00e0 l\u2019\u00eele Maurice<\/span><span class=\"etat \">\u00c9tat d\u2019o\u00f9 elle provient<\/span><span class=\"ref\">Art. 18 \u00a7 3<\/span><\/div><div class=\"r\"><span>Ancien agent public<\/span><span class=\"etat \">R\u00e8gle des pensions publiques<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">La convention ne dresse pas la liste des r\u00e9gimes relevant de la \u00ab\u00a0s\u00e9curit\u00e9 sociale\u00a0\u00bb\u00a0: la qualification de chaque pension se v\u00e9rifie au cas par cas.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphes 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un Etat ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 3<\/span><p>\u00ab Les dispositions du paragraphe 1 ne s\u2019appliquent pas lorsque le b\u00e9n\u00e9ficiaire des revenus n\u2019est pas assujetti \u00e0 l\u2019imp\u00f4t pour ces revenus dans l\u2019Etat dont il est un r\u00e9sident, selon la l\u00e9gislation de cet Etat. Dans ce cas, ces revenus sont imposables dans l\u2019Etat d\u2019o\u00f9 ils proviennent. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions \u00e0 se poser, dans cet ordre<\/h2><p>Pour savoir quel \u00c9tat impose une pension fran\u00e7aise per\u00e7ue \u00e0 l\u2019\u00eele Maurice\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00cates-vous r\u00e9sident de l\u2019\u00eele Maurice au sens de l\u2019article 4\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nature de la pension<\/b><span>Est-elle vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0? Si oui, la France seule l\u2019impose (art. 18 \u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imposition effective<\/b><span>Sinon, \u00eates-vous assujetti \u00e0 l\u2019imp\u00f4t mauricien sur cette pension\u00a0? Si non, l\u2019\u00c9tat d\u2019o\u00f9 elle provient peut l\u2019imposer (art. 18 \u00a7 3).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Pension publique<\/b><span>Une pension d\u2019ancien agent public rel\u00e8ve de l\u2019article 19, paragraphe 2.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><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><\/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>S\u2019installer \u00e0 l\u2019\u00eele Maurice ne fait pas sortir toutes les retraites du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les pensions de s\u00e9curit\u00e9 sociale restent imposables en France, et une pension priv\u00e9e non impos\u00e9e \u00e0 l\u2019\u00eele Maurice peut l\u2019\u00eatre en France. Dans les affaires jug\u00e9es, des retrait\u00e9s install\u00e9s \u00e0 l\u2019\u00eele Maurice ont vu leurs pensions fran\u00e7aises impos\u00e9es en France. Il faut donc classer chaque pension avant le d\u00e9part et v\u00e9rifier son traitement des deux c\u00f4t\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-pensions-retraite-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 analyser mes pensions 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 touchez ou allez toucher des pensions fran\u00e7aises et vous envisagez de vous installer \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-pensions-retraite-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ile-maurice\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma retraite de base fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 l\u2019\u00eele Maurice\u00a0?<\/summary><p>Les pensions pay\u00e9es en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale ne sont imposables qu\u2019en France (article 18, paragraphe 2).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019\u00eele Maurice n\u2019impose pas ma pension priv\u00e9e\u00a0?<\/summary><p>L\u2019article 18, paragraphe 1, ne s\u2019applique plus\u00a0: la pension est imposable dans l\u2019\u00c9tat d\u2019o\u00f9 elle provient (article 18, paragraphe 3).<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Elle rel\u00e8ve de l\u2019article 19, paragraphe 2\u00a0: imposable en France, et aussi \u00e0 l\u2019\u00eele Maurice si le retrait\u00e9 y r\u00e9side et en a la nationalit\u00e9.<\/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 analyser mes pensions 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=ile-maurice-pensions-retraite-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-pensions-retraite-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 18 \u00b7 Pensions de retraite 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<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22380,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22969","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22969","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=22969"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22969\/revisions"}],"predecessor-version":[{"id":28418,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22969\/revisions\/28418"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22380"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}