{"id":23006,"date":"2026-11-08T12:36:26","date_gmt":"2026-11-08T11:36:26","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/irlande\/plus-values\/"},"modified":"2026-11-08T12:36:26","modified_gmt":"2026-11-08T11:36:26","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/irlande\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres en vivant en Irlande\u00a0: qui impose la plus-value\u00a0? 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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\":\"Qui impose la vente de ma soci\u00e9t\u00e9 fran\u00e7aise si je suis r\u00e9sident d\u2019Irlande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seule l\u2019Irlande, si la soci\u00e9t\u00e9 n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et si la participation n\u2019est pas rattach\u00e9e \u00e0 un \u00e9tablissement stable en France (articles 3 et 7).\"}},{\"@type\":\"Question\",\"name\":\"Et les parts d\u2019une SCI fran\u00e7aise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les parts tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s en France \u00e0 un moment quelconque des 365 jours pr\u00e9c\u00e9dant la vente, la France peut imposer le gain (article 3, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Que faut-il v\u00e9rifier avant la cession ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"D\u2019\u00eatre r\u00e9sident d\u2019Irlande au sens de l\u2019article 2, paragraphe 7, c\u2019est-\u00e0-dire r\u00e9sident pour l\u2019imp\u00f4t irlandais et non r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais.\"}}]}<\/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 7 \u00b7 Plus-values<\/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>Vous vendez un bien ou des titres en vivant en Irlande\u00a0: qui impose la plus-value\u00a0? Les articles 3 et 7 de la convention<\/h1>\n<p class=\"lead\">La convention franco-irlandaise n\u2019a pas d\u2019article g\u00e9n\u00e9ral sur les gains en capital. Les immeubles rel\u00e8vent de l\u2019article 3, les participations dans des soci\u00e9t\u00e9s de capitaux de l\u2019article 7, qui r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 7 \u00b7 Plus-values<\/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 b\u00e9n\u00e9fices tir\u00e9s de la vente de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 3, paragraphes 1 et 3).<\/li><li>Les gains sur des actions ou participations qui tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s dans l\u2019autre \u00c9tat, \u00e0 tout moment au cours des 365 jours pr\u00e9c\u00e9dant la vente, sont imposables dans cet autre \u00c9tat (article 3, paragraphe 3).<\/li><li>Les revenus tir\u00e9s de la cession d\u2019une participation dans une soci\u00e9t\u00e9 de capitaux ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant, sauf participation rattach\u00e9e \u00e0 un \u00e9tablissement stable (article 7).<\/li><li>Les autres revenus non express\u00e9ment mentionn\u00e9s ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 20).<\/li><\/ul><\/div>\n<h2>Qui impose la plus-value\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 d\u2019Irlande vendant un immeuble situ\u00e9 en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 3 \u00a7 1 et 3<\/span><\/div><div class=\"r\"><span>Titres tirant plus de 50 % de leur valeur d\u2019immeubles fran\u00e7ais<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 3 \u00a7 3<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Irlande c\u00e9dant une participation dans une soci\u00e9t\u00e9 de capitaux fran\u00e7aise<\/span><span class=\"etat \">Irlande seulement<\/span><span class=\"ref\">Art. 7 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation faisant partie de l\u2019actif d\u2019un \u00e9tablissement stable dans l\u2019autre \u00c9tat<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 4)<\/span><span class=\"ref\">Art. 7 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 7<\/span><p>\u00ab 1. Les revenus provenant de la cession d\u2019une participation dans une soci\u00e9t\u00e9 de capitaux ne sont imposables que dans l\u2019Etat contractant dont le c\u00e9dant est le r\u00e9sident. 2. Le paragraphe 1 ne s\u2019applique pas quand la participation c\u00e9d\u00e9e fait partie de l\u2019actif d\u2019un \u00e9tablissement stable que le c\u00e9dant poss\u00e8de dans l\u2019autre Etat. Dans ce cas, l\u2019article 4 est applicable. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 3, paragraphe 3<\/span><p>\u00ab Elles s\u2019appliquent \u00e9galement aux b\u00e9n\u00e9fices provenant de l\u2019ali\u00e9nation de biens immobiliers. Les gains qu\u2019un r\u00e9sident d\u2019un Etat contractant tire de l\u2019ali\u00e9nation d\u2019actions ou de droits ou participations similaires, tels que des droits ou participations dans une soci\u00e9t\u00e9 de personnes, une fiducie (ou un trust), sont imposables dans l\u2019autre Etat contractant si, \u00e0 tout moment au cours des 365 jours qui pr\u00e9c\u00e8dent l\u2019ali\u00e9nation, ces actions, droits ou participations similaires tirent directement ou indirectement plus de 50 pour cent de leur valeur de biens immobiliers (immeubles) situ\u00e9s dans cet autre Etat contractant \u00bb<\/p><\/div><\/div><p class=\"note2\">La r\u00e8gle des soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re est issue de la Convention multilat\u00e9rale (article 9, paragraphes 4 et 5). Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un dirigeant ou un associ\u00e9 qui s\u2019installe en Irlande, la convention ne pr\u00e9voit pas de r\u00e8gle sp\u00e9ciale pour les participations importantes\u00a0: la cession de titres d\u2019une soci\u00e9t\u00e9 de capitaux n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant, sauf soci\u00e9t\u00e9 riche en immeubles ou participation rattach\u00e9e \u00e0 un \u00e9tablissement stable. Tout d\u00e9pend alors de la r\u00e9sidence au sens strict de l\u2019article 2, paragraphe 7, \u00e0 la date de la cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-plus-values-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 \u00e9tudier une cession 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 d\u00e9tenez des parts d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou un bien immobilier en France et vous pr\u00e9parez une installation en Irlande\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-plus-values-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><\/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\/\" class=\"cur\"><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\/\"><small>Art. 21<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Qui impose la vente de ma soci\u00e9t\u00e9 fran\u00e7aise si je suis r\u00e9sident d\u2019Irlande\u00a0?<\/summary><p>Seule l\u2019Irlande, si la soci\u00e9t\u00e9 n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et si la participation n\u2019est pas rattach\u00e9e \u00e0 un \u00e9tablissement stable en France (articles 3 et 7).<\/p><\/details><details><summary>Et les parts d\u2019une SCI fran\u00e7aise\u00a0?<\/summary><p>Si les parts tirent plus de 50 % de leur valeur d\u2019immeubles situ\u00e9s en France \u00e0 un moment quelconque des 365 jours pr\u00e9c\u00e9dant la vente, la France peut imposer le gain (article 3, paragraphe 3).<\/p><\/details><details><summary>Que faut-il v\u00e9rifier avant la cession\u00a0?<\/summary><p>D\u2019\u00eatre r\u00e9sident d\u2019Irlande au sens de l\u2019article 2, paragraphe 7, c\u2019est-\u00e0-dire r\u00e9sident pour l\u2019imp\u00f4t irlandais et non r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais.<\/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 \u00e9tudier une cession 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=irlande-plus-values-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\/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-plus-values-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\u2013Irlande \u203a Article 7 \u00b7 Plus-values Convention France\u2013IrlandeConvention du 21 mars 1968, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Vous vendez un bien ou<span class=\"excerpt-hellip\"> [\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-23006","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23006","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=23006"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23006\/revisions"}],"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=23006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}