{"id":22972,"date":"2026-11-08T12:31:52","date_gmt":"2026-11-08T11:31:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/"},"modified":"2026-11-09T00:07:13","modified_gmt":"2026-11-08T23:07:13","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ile-maurice\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou \u00e0 l\u2019\u00eele Maurice\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 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\":\"Je pars \u00e0 l\u2019\u00eele Maurice et garde mon appartement lou\u00e9 en France : o\u00f9 sont impos\u00e9s les loyers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En France, \u00c9tat o\u00f9 se trouve le bien (article 6, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les loyers mauriciens d\u2019un r\u00e9sident de France sont-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la France les exon\u00e8re, mais en tient compte pour le taux appliqu\u00e9 \u00e0 ses autres revenus (article 24, paragraphe 2, a et e).\"}},{\"@type\":\"Question\",\"name\":\"Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus de parts d\u2019une soci\u00e9t\u00e9 immobili\u00e8re soumis au m\u00eame r\u00e9gime que les revenus immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble (protocole, article 1er, paragraphe 2).\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien en France ou \u00e0 l\u2019\u00eele Maurice\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 le bien est situ\u00e9. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire les exon\u00e8re, mais peut en tenir compte pour calculer le taux applicable \u00e0 ses autres revenus.<\/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\/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 6 \u00b7 Loyers<\/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 revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire d\u2019un bien immobilier situ\u00e9 dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Les revenus de parts de soci\u00e9t\u00e9s immobili\u00e8res soumis au m\u00eame r\u00e9gime que les revenus immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble (protocole, article 1er, paragraphe 2).<\/li><li>La France exon\u00e8re les loyers imposables \u00e0 l\u2019\u00eele Maurice mais calcule son imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 24, paragraphe 2, a et e).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\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 l\u2019\u00eele Maurice qui loue un appartement en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 6 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France qui loue une villa \u00e0 l\u2019\u00eele Maurice<\/span><span class=\"etat \">\u00cele Maurice\u00a0; exon\u00e9ration en France avec taux effectif<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 immobili\u00e8re soumises au r\u00e9gime des revenus immobiliers<\/span><span class=\"etat \">\u00c9tat o\u00f9 est situ\u00e9 l\u2019immeuble<\/span><span class=\"ref\">Protocole, art. 1er \u00a7 2<\/span><\/div><div class=\"r\"><span>Bien immobilier d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante<\/span><span class=\"etat \">\u00c9tat o\u00f9 est situ\u00e9 le bien<\/span><span class=\"ref\">Art. 6 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus qu\u2019un r\u00e9sident d\u2019un Etat tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l\u2019autre Etat sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, article 1er, paragraphe 2<\/span><p>\u00ab En ce qui concerne l&#x27;article 6, les revenus d&#x27;actions, de parts ou de participations dans une soci\u00e9t\u00e9 ou une personne morale poss\u00e9dant des biens immobiliers situ\u00e9s dans un Etat, qui, selon la l\u00e9gislation de cet Etat, sont soumis au m\u00eame r\u00e9gime fiscal que les revenus de biens immobiliers, sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Pour les loyers, la convention retient la m\u00e9thode de l\u2019exon\u00e9ration\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00c9tat du bien<\/b><span>Il impose les loyers selon sa l\u00e9gislation (art. 6 \u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sident de France<\/b><span>La France exon\u00e8re les loyers mauriciens (art. 24 \u00a7 2 a)\u2026<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>\u2026mais les retient pour fixer le taux de l\u2019imp\u00f4t sur ses autres revenus (art. 24 \u00a7 2 e).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sident de l\u2019\u00eele Maurice<\/b><span>Sym\u00e9triquement, l\u2019\u00eele Maurice exon\u00e8re les loyers fran\u00e7ais, avec la m\u00eame r\u00e8gle de taux (art. 24 \u00a7 1 a et c).<\/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>Partir \u00e0 l\u2019\u00eele Maurice ne fait pas sortir un appartement lou\u00e9 en France du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les loyers restent imposables en France. \u00c0 l\u2019inverse, un r\u00e9sident de France qui investit dans l\u2019immobilier mauricien voit ses loyers impos\u00e9s \u00e0 l\u2019\u00eele Maurice et exon\u00e9r\u00e9s en France, mais ils rel\u00e8vent le taux de son imp\u00f4t fran\u00e7ais. La d\u00e9tention par une soci\u00e9t\u00e9 immobili\u00e8re ob\u00e9it \u00e0 la m\u00eame logique.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ile-maurice-revenus-immobiliers-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 mon patrimoine immobilier<\/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 d\u00e9tenez ou envisagez de d\u00e9tenir un bien locatif en France ou \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-revenus-immobiliers-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\/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\/\"><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\/\" class=\"cur\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je pars \u00e0 l\u2019\u00eele Maurice et garde mon appartement lou\u00e9 en France\u00a0: o\u00f9 sont impos\u00e9s les loyers\u00a0?<\/summary><p>En France, \u00c9tat o\u00f9 se trouve le bien (article 6, paragraphe 1).<\/p><\/details><details><summary>Les loyers mauriciens d\u2019un r\u00e9sident de France sont-ils impos\u00e9s deux fois\u00a0?<\/summary><p>Non\u00a0: la France les exon\u00e8re, mais en tient compte pour le taux appliqu\u00e9 \u00e0 ses autres revenus (article 24, paragraphe 2, a et e).<\/p><\/details><details><summary>Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9\u00a0?<\/summary><p>Les revenus de parts d\u2019une soci\u00e9t\u00e9 immobili\u00e8re soumis au m\u00eame r\u00e9gime que les revenus immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble (protocole, article 1er, paragraphe 2).<\/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 mon patrimoine immobilier\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-revenus-immobiliers-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-revenus-immobiliers-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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[\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-22972","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22972","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=22972"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22972\/revisions"}],"predecessor-version":[{"id":28421,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22972\/revisions\/28421"}],"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=22972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}