{"id":23013,"date":"2026-11-08T12:37:23","date_gmt":"2026-11-08T11:37:23","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/islande\/interets\/"},"modified":"2026-11-09T00:11:34","modified_gmt":"2026-11-08T23:11:34","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/islande\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Islande\u00a0: qui les impose\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\":\"L\u2019Islande peut-elle pr\u00e9lever un imp\u00f4t sur les int\u00e9r\u00eats pay\u00e9s \u00e0 un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ces int\u00e9r\u00eats ne sont imposables qu\u2019en France si le b\u00e9n\u00e9ficiaire effectif y r\u00e9side (article 11, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat du d\u00e9biteur ; s\u2019il a un \u00e9tablissement stable ou une base fixe qui supporte la charge des int\u00e9r\u00eats, de l\u2019\u00c9tat de cet \u00e9tablissement (article 11, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat, dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, paragraphe 1).\"}}]}<\/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\/islande\/\">France\u2013Islande<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Islande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Islande\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">La convention franco-islandaise r\u00e9serve l\u2019imposition des int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent n\u2019a pas de droit d\u2019imposer, sauf si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou une base fixe qu\u2019il abrite.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/islande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-islande.webp\" alt=\"Sk\u00f3gafoss, Islande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Sk\u00f3gafoss, Islande<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et dont le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>Sont vis\u00e9s les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et obligations, y compris primes et lots (article 11, paragraphe 2).<\/li><li>Les p\u00e9nalit\u00e9s pour paiement tardif ne sont pas des int\u00e9r\u00eats (article 11, paragraphe 2).<\/li><li>Si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la source, les articles 7 ou 14 s\u2019appliquent (article 11, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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>Int\u00e9r\u00eats de source islandaise, b\u00e9n\u00e9ficiaire r\u00e9sident de France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats de source fran\u00e7aise, b\u00e9n\u00e9ficiaire r\u00e9sident d\u2019Islande<\/span><span class=\"etat \">Islande seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des art. 7 ou 14<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats excessifs entre parties li\u00e9es<\/span><span class=\"etat \">Article 11 limit\u00e9 au montant normal<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 1<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d&#x27;un Etat et dont le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l&#x27;autre Etat ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab 2. Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des cr\u00e9ances de toute nature, assorties ou non de garanties hypoth\u00e9caires ou d&#x27;une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, et notamment les revenus des fonds publics et des obligations d&#x27;emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens du pr\u00e9sent article. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment lire l\u2019article 11<\/h2><p>Trois v\u00e9rifications\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>\u00cates-vous le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sidence<\/b><span>De quel \u00c9tat \u00eates-vous r\u00e9sident au sens de l\u2019article 4\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Rattachement<\/b><span>La cr\u00e9ance se rattache-t-elle \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la source\u00a0?<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/ressortissante-islandaise-vivant-a-chevreuse-avec-son-compagnon-et-leur-enfant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>4 octobre 2022<\/small><\/div><p>Ressortissante islandaise vivant \u00e0 Chevreuse avec son compagnon et leur enfant\u00a0: foyer et centre des int\u00e9r\u00eats vitaux en France malgr\u00e9 une activit\u00e9 d&#x27;\u00e9ditrice en Islande<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/islande\/#decisions\">Voir les 1 d\u00e9cisions qui concernent l\u2019Islande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un \u00e9pargnant, l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats ne peut pas les imposer\u00a0: seul l\u2019\u00c9tat de r\u00e9sidence le peut. Si une retenue est n\u00e9anmoins pr\u00e9lev\u00e9e faute de justificatif de r\u00e9sidence, elle se r\u00e9clame aupr\u00e8s de l\u2019\u00c9tat de la source. La r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif se documente donc aupr\u00e8s de l\u2019\u00e9tablissement payeur.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=islande-interets-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 l\u2019imposition de mes int\u00e9r\u00eats<\/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 percevez des int\u00e9r\u00eats d\u2019une source islandaise ou fran\u00e7aise en r\u00e9sidant dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=islande-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/islande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/islande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/islande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/islande\/\">Convention France\u2013Islande : 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\/islande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/islande\/double-imposition\/\"><small>Art. 23<\/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-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-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>L\u2019Islande peut-elle pr\u00e9lever un imp\u00f4t sur les int\u00e9r\u00eats pay\u00e9s \u00e0 un r\u00e9sident de France\u00a0?<\/summary><p>Non\u00a0: ces int\u00e9r\u00eats ne sont imposables qu\u2019en France si le b\u00e9n\u00e9ficiaire effectif y r\u00e9side (article 11, paragraphe 1).<\/p><\/details><details><summary>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>De l\u2019\u00c9tat du d\u00e9biteur\u00a0; s\u2019il a un \u00e9tablissement stable ou une base fixe qui supporte la charge des int\u00e9r\u00eats, de l\u2019\u00c9tat de cet \u00e9tablissement (article 11, paragraphe 4).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat, dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Islande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 1992\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2020 pour l\u2019Islande. 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 Islande ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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=islande-interets-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\/islande\/\">Convention France\u2013Islande : 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 Islande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=islande-interets-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\u2013Islande \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013IslandeConvention sign\u00e9e \u00e0 Reykjav\u00edk le 29 ao\u00fbt 1990 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22385,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23013","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23013","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=23013"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23013\/revisions"}],"predecessor-version":[{"id":28482,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23013\/revisions\/28482"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22385"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}