{"id":23002,"date":"2026-11-08T12:35:55","date_gmt":"2026-11-08T11:35:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/irlande\/double-imposition\/"},"modified":"2026-11-09T00:10:16","modified_gmt":"2026-11-08T23:10:16","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/irlande\/double-imposition\/","title":{"rendered":"Comment la France et l\u2019Irlande \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 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 salaire irlandais est-il totalement neutre en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais (article 21, A, paragraphe 1), mais l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus peut \u00eatre calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus (paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019en est-il des revenus que la convention ne traite pas ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus de source irlandaise d\u2019une personne ayant une r\u00e9sidence habituelle en France sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils sont imposables d\u2019apr\u00e8s la l\u00e9gislation irlandaise (article 21, A, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019Irlande \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur un revenu de source fran\u00e7aise est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t irlandais exigible sur ce revenu, sous r\u00e9serve de la l\u00e9gislation irlandaise (article 21, B).\"}}]}<\/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\/irlande\/\">France\u2013Irlande<\/a> \u203a Article 21 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Irlande<\/span><span class=\"metaline\">Convention du 21 mars 1968, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et l\u2019Irlande \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 de la convention<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, la convention de 1968 repose sur l\u2019exon\u00e9ration\u00a0: les revenus imposables en Irlande sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, qui peut \u00eatre calcul\u00e9 au taux de l\u2019ensemble des revenus. Les dividendes ont un r\u00e9gime propre, et l\u2019Irlande accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-irlande.webp\" alt=\"Falaises de Moher, Irlande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Double imposition<\/span><b>Falaises de Moher, Irlande<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus autres que les dividendes sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils sont imposables en Irlande en vertu de la convention (article 21, A, paragraphe 1).<\/li><li>Les dividendes irlandais d\u2019un r\u00e9sident de France suivent un r\u00e9gime propre, dans la limite d\u2019un taux de 24 % (article 21, A, paragraphe 2).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 sur les revenus imposables en France au taux correspondant \u00e0 l\u2019ensemble des revenus (article 21, A, paragraphe 4).<\/li><li>L\u2019Irlande consid\u00e8re l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur un revenu de source fran\u00e7aise comme un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t irlandais, sous r\u00e9serve de sa l\u00e9gislation (article 21, B).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour un 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>Salaire d\u2019un emploi exerc\u00e9 en Irlande<\/span><span class=\"etat \">Exon\u00e9r\u00e9 en France, taux effectif possible<\/span><span class=\"ref\">Art. 21 A \u00a7 1 et 4<\/span><\/div><div class=\"r\"><span>Loyers d\u2019un bien situ\u00e9 en Irlande<\/span><span class=\"etat \">Exon\u00e9r\u00e9 en France, taux effectif possible<\/span><span class=\"ref\">Art. 21 A \u00a7 1 et 4<\/span><\/div><div class=\"r\"><span>Dividendes de source irlandaise<\/span><span class=\"etat \">R\u00e9gime propre de l\u2019article 21, A, \u00a7 2<\/span><span class=\"ref\">Art. 21 A \u00a7 2<\/span><\/div><div class=\"r\"><span>Revenus de source irlandaise dans un cas non r\u00e9gl\u00e9 par la convention<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en France s\u2019ils sont imposables en Irlande<\/span><span class=\"ref\">Art. 21 A \u00a7 3<\/span><\/div><\/div><p class=\"note2\">Les r\u00e9mun\u00e9rations de services personnels rendus sur le territoire d\u2019un \u00c9tat sont consid\u00e9r\u00e9es comme ayant leur source dans cet \u00c9tat (article 21, C, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21, A, paragraphes 1 et 4<\/span><p>\u00ab 1. Les revenus autres que ceux vis\u00e9s au paragraphe 2 ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l\u2019article 1er, paragraphe 3-A, de la pr\u00e9sente Convention lorsque ces revenus sont, en vertu de la Convention, imposables en Irlande. [\u2026] 4. Nonobstant les dispositions des paragraphes 1 et 3, l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant \u00e0 l\u2019ensemble des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, B<\/span><p>\u00ab Sous r\u00e9serve des dispositions de la l\u00e9gislation de l\u2019Irlande concernant l\u2019octroi d\u2019un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t de l\u2019Irlande et relatif \u00e0 l\u2019imp\u00f4t exigible dans un territoire situ\u00e9 hors de l\u2019Irlande, l\u2019imp\u00f4t fran\u00e7ais, per\u00e7u directement ou sous forme de retenue, sur le revenu ayant sa source en France, est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de tout imp\u00f4t de l\u2019Irlande exigible sur ce revenu. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement en trois temps<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit un revenu d\u2019Irlande\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Quel article\u00a0?<\/b><span>Identifier l\u2019article qui donne \u00e0 l\u2019Irlande le droit d\u2019imposer le revenu.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration en France<\/b><span>Hors dividendes, le revenu imposable en Irlande est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais (article 21, A, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Le revenu exon\u00e9r\u00e9 peut relever le taux appliqu\u00e9 aux revenus imposables en France (paragraphe 4).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Dividendes<\/b><span>R\u00e9gime propre de l\u2019article 21, A, paragraphe 2, \u00e0 v\u00e9rifier au cas par cas.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/commissions-d-intermediaire-encaissees-par-une-societe-de-gibraltar-sur-un\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 juin 2022<\/small><\/div><p>Commissions d&#x27;interm\u00e9diaire encaiss\u00e9es par une soci\u00e9t\u00e9 de Gibraltar sur un compte letton\u00a0: impos\u00e9es au r\u00e9sident fran\u00e7ais qui a rendu les services (article 155 A), avec un d\u00e9lai de reprise de dix ans<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/cadre-detache-d-irlande-en-france-en-avril-2011-ses-revenus-mobiliers-et-plus\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>28 novembre 2023<\/small><\/div><p>Cadre d\u00e9tach\u00e9 d&#x27;Irlande en France en avril 2011\u00a0: ses revenus mobiliers et plus-values de source irlandaise, impos\u00e9s en Irlande, sont exon\u00e9r\u00e9s en France par la convention franco-irlandaise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-informatique-facturant-ses-prestations-francaises-via-une-societe\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>16 mai 2024<\/small><\/div><p>Consultant informatique facturant ses prestations fran\u00e7aises via une soci\u00e9t\u00e9 irlandaise d\u00e9tenue \u00e0 99 %\u00a0: revenus impos\u00e9s en son nom au titre de l&#x27;article 155 A, activit\u00e9 occulte et d\u00e9lai de reprise de dix ans<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/irlande\/#decisions\">Voir les 8 d\u00e9cisions qui concernent l\u2019Irlande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Avec l\u2019Irlande, la France ne pratique pas le cr\u00e9dit d\u2019imp\u00f4t pour la plupart des revenus\u00a0: un salaire ou un loyer imposable en Irlande sort de l\u2019imp\u00f4t fran\u00e7ais, mais peut relever le taux appliqu\u00e9 aux autres revenus. Les dividendes ob\u00e9issent \u00e0 un r\u00e9gime ancien, propre \u00e0 cette convention. C\u00f4t\u00e9 irlandais, le cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais d\u00e9pend aussi de la l\u00e9gislation irlandaise. Ces r\u00e8gles se chiffrent au cas par cas.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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 franco-irlandaise<\/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 \u00eates r\u00e9sident de France et vous percevez des revenus d\u2019Irlande, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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\/irlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/irlande\/\">Convention France\u2013Irlande : 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\/irlande\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\"><small>Art. 13<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\"><small>Art. 3<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/plus-values\/\"><small>Art. 7<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/interets\/\"><small>Art. 10<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/salaires\/\"><small>Art. 12<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/double-imposition\/\" class=\"cur\"><small>Art. 21<\/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 salaire irlandais est-il totalement neutre en France\u00a0?<\/summary><p>Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais (article 21, A, paragraphe 1), mais l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus peut \u00eatre calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus (paragraphe 4).<\/p><\/details><details><summary>Qu\u2019en est-il des revenus que la convention ne traite pas\u00a0?<\/summary><p>Les revenus de source irlandaise d\u2019une personne ayant une r\u00e9sidence habituelle en France sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils sont imposables d\u2019apr\u00e8s la l\u00e9gislation irlandaise (article 21, A, paragraphe 3).<\/p><\/details><details><summary>Comment l\u2019Irlande \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>L\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur un revenu de source fran\u00e7aise est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t irlandais exigible sur ce revenu, sous r\u00e9serve de la l\u00e9gislation irlandaise (article 21, B).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 21 mars 1968, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Irlande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 15 juin 1971 (Convention multilat\u00e9rale en vigueur pour l\u2019Irlande depuis le 1er mai 2019). 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 Irlande ?<\/span><h3>Faire chiffrer ma situation franco-irlandaise\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=irlande-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 Irlande<\/span><div class=\"rel\"><a href=\"\/decisions\/photographe-encaissant-ses-ventes-a-getty-images-sur-un-compte-citibank-en\/\">Photographe encaissant ses ventes \u00e0 Getty Images sur un compte Citibank en Irlande\u00a0: amendes pour compte \u00e9tranger non d\u00e9clar\u00e9 confirm\u00e9es pour 2017 \u00e0 2019<small>TA Lyon, 19 d\u00e9cembre 2024<\/small><\/a><a href=\"\/decisions\/missions-de-conseil-pour-monaco-et-la-commission-bancaire-de-l-afrique-centrale\/\">Missions de conseil pour Monaco et la Commission bancaire de l&#x27;Afrique centrale pay\u00e9es en esp\u00e8ces\u00a0: activit\u00e9 occulte, majoration de 80 % et amendes pour comptes au Luxembourg et en Irlande confirm\u00e9es<small>TA Versailles, 23 d\u00e9cembre 2024<\/small><\/a><a href=\"\/decisions\/resident-irlandais-cedant-ses-parts-d-une-scea-francaise-plus-value\/\">R\u00e9sident irlandais c\u00e9dant ses parts d&#x27;une SCEA fran\u00e7aise\u00a0: plus-value professionnelle imposable en France, sans l&#x27;exon\u00e9ration des non-r\u00e9sidents sur les valeurs mobili\u00e8res<small>CAA Paris, 8 janvier 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/irlande\/\">Convention France\u2013Irlande : 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 Irlande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22384,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23002","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23002","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=23002"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23002\/revisions"}],"predecessor-version":[{"id":28467,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23002\/revisions\/28467"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22384"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}