{"id":22980,"date":"2026-11-08T12:32:58","date_gmt":"2026-11-08T11:32:58","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/inde\/residence-fiscale\/"},"modified":"2026-11-09T00:08:02","modified_gmt":"2026-11-08T23:08:02","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/inde\/residence-fiscale\/","title":{"rendered":"Install\u00e9 en Inde, restez-vous r\u00e9sident fiscal de France\u00a0? 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logement dans chacun des deux pays suffit-il \u00e0 trancher ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : avec un foyer permanent dans les deux \u00c9tats, on recherche l\u2019\u00c9tat avec lequel les liens personnels et \u00e9conomiques sont les plus \u00e9troits (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment est trait\u00e9e une personne qui a les deux nationalit\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si le foyer, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel ne permettent pas de trancher, les autorit\u00e9s comp\u00e9tentes des deux \u00c9tats tranchent d\u2019un commun accord (article 4, paragraphe 2, d).\"}}]}<\/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\/inde\/\">France\u2013Inde<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Inde<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 septembre 1992 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Inde le 7 juin 2017<\/span><\/div>\n<h1>Install\u00e9 en Inde, restez-vous r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-indienne<\/h1>\n<p class=\"lead\">Avant de savoir qui impose une pension, un salaire ou un loyer, il faut savoir de quel \u00c9tat vous \u00eates r\u00e9sident. Si la France et l\u2019Inde vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4 tranche selon des crit\u00e8res appliqu\u00e9s dans un ordre strict.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/inde\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/inde\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/inde\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/inde\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-inde.webp\" alt=\"Jaipur, Inde\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Jaipur, Inde<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat celui qui y est assujetti \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, le premier crit\u00e8re est le foyer d\u2019habitation permanent, puis le centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/li><li>Viennent ensuite le s\u00e9jour habituel puis la nationalit\u00e9 (article 4, paragraphe 2, b et c).<\/li><li>Si la personne a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\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>Foyer d\u2019habitation permanent en Inde seulement<\/span><span class=\"etat \">Inde<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays, liens personnels et \u00e9conomiques surtout en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats vitaux ind\u00e9terminables, s\u00e9jour habituel en Inde<\/span><span class=\"etat \">Inde<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">\u00c9tat de nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune des deux<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Pour une personne autre qu\u2019une personne physique r\u00e9sidente des deux \u00c9tats, le texte retient l\u2019\u00c9tat de son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l\u2019expression \u00ab\u00a0r\u00e9sident d\u2019un Etat contractant\u00a0\u00bb d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, y est assujettie \u00e0 l\u2019imp\u00f4t, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident de l\u2019Etat contractant o\u00f9 elle dispose d\u2019un foyer d\u2019habitation permanent\u00a0; si elle dispose d\u2019un foyer d\u2019habitation permanent dans les deux Etats contractants, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l\u2019Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Lorsque la France et l\u2019Inde vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous poss\u00e9dez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/directeur-commercial-d-intergraph-france-prospectant-a-l-etranger-plus-de-120\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>2 septembre 2025<\/small><\/div><p>Directeur commercial d&#x27;Intergraph France prospectant \u00e0 l&#x27;\u00e9tranger plus de 120 jours\u00a0: ses salaires de 2011 et 2012 sont exon\u00e9r\u00e9s au titre de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/gerant-majoritaire-envoye-en-mission-a-l-etranger-par-sa-sarl-faute-de-lien-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>25 juin 2024<\/small><\/div><p>G\u00e9rant majoritaire envoy\u00e9 en mission \u00e0 l&#x27;\u00e9tranger par sa SARL\u00a0: faute de lien de subordination, ses indemnit\u00e9s ne b\u00e9n\u00e9ficient pas de l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/inde\/#decisions\">Voir les 1 d\u00e9cisions qui concernent l\u2019Inde \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Une installation en Inde ne vaut r\u00e9sidence au sens de la convention que si les crit\u00e8res de l\u2019article 4 d\u00e9signent l\u2019Inde. Conserver un logement disponible en France, y laisser sa famille ou l\u2019essentiel de ses revenus peut suffire \u00e0 faire pencher le foyer ou le centre des int\u00e9r\u00eats vitaux du c\u00f4t\u00e9 fran\u00e7ais. Avant le d\u00e9part, logement, famille, activit\u00e9 et patrimoine doivent \u00eatre organis\u00e9s en cons\u00e9quence, et les preuves conserv\u00e9es.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=inde-residence-fiscale-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 v\u00e9rifier ma r\u00e9sidence 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 pr\u00e9parez votre installation en Inde en gardant des attaches en France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=inde-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/inde\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/inde\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/inde\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/inde\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/inde\/\">Convention France\u2013Inde : 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\/inde\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/pensions-retraite\/\"><small>Art. 20<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/inde\/double-imposition\/\"><small>Art. 25<\/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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Que se passe-t-il si la France et l\u2019Inde me consid\u00e8rent toutes deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9, puis accord entre les autorit\u00e9s comp\u00e9tentes.<\/p><\/details><details><summary>Avoir un logement dans chacun des deux pays suffit-il \u00e0 trancher\u00a0?<\/summary><p>Non\u00a0: avec un foyer permanent dans les deux \u00c9tats, on recherche l\u2019\u00c9tat avec lequel les liens personnels et \u00e9conomiques sont les plus \u00e9troits (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Comment est trait\u00e9e une personne qui a les deux nationalit\u00e9s\u00a0?<\/summary><p>Si le foyer, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel ne permettent pas de trancher, les autorit\u00e9s comp\u00e9tentes des deux \u00c9tats tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 29 septembre 1992 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Inde le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Inde modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale, entr\u00e9e en vigueur le 1er octobre 2019 pour l\u2019Inde). 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 Inde ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence 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=inde-residence-fiscale-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\/inde\/\">Convention France\u2013Inde : 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 Inde ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=inde-residence-fiscale-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\u2013Inde \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013IndeConvention sign\u00e9e \u00e0 Paris le 29 septembre 1992 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22381,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22980","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22980","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=22980"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22980\/revisions"}],"predecessor-version":[{"id":28435,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22980\/revisions\/28435"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22381"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}