{"id":23020,"date":"2026-11-08T12:38:19","date_gmt":"2026-11-08T11:38:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/israel\/double-imposition\/"},"modified":"2026-11-09T00:12:18","modified_gmt":"2026-11-08T23:12:18","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/israel\/double-imposition\/","title":{"rendered":"Comment la France et Isra\u00ebl \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 23 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\":\"Mes revenus isra\u00e9liens sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis un cr\u00e9dit d\u2019imp\u00f4t est accord\u00e9 selon les r\u00e8gles de l\u2019article 23, paragraphe 1, a.\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Pour les revenus du ii, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.\"}},{\"@type\":\"Question\",\"name\":\"Comment Isra\u00ebl \u00e9vite-t-il la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t fran\u00e7ais sur les revenus de source fran\u00e7aise est admis en d\u00e9duction de l\u2019imp\u00f4t isra\u00e9lien, dans la limite de la fraction de cet imp\u00f4t correspondant \u00e0 ces revenus (article 23, 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\/israel\/\">France\u2013Isra\u00ebl<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Isra\u00ebl<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 J\u00e9rusalem le 31 juillet 1995, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Isra\u00ebl le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et Isra\u00ebl \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La France ne renonce pas \u00e0 prendre en compte les revenus isra\u00e9liens de ses r\u00e9sidents\u00a0: elle les int\u00e8gre au calcul de l\u2019imp\u00f4t puis accorde un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant ou \u00e0 l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl. Isra\u00ebl, de son c\u00f4t\u00e9, d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans une certaine limite.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-israel.webp\" alt=\"J\u00e9rusalem, Isra\u00ebl\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>J\u00e9rusalem, Isra\u00ebl<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Isra\u00ebl sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France, l\u2019imp\u00f4t isra\u00e9lien n\u2019\u00e9tant pas d\u00e9ductible du revenu (article 23, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t isra\u00e9lien (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, certaines plus-values, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>En Isra\u00ebl, l\u2019imp\u00f4t fran\u00e7ais sur les revenus de source fran\u00e7aise est d\u00e9duit de l\u2019imp\u00f4t isra\u00e9lien, dans la limite de la fraction correspondant \u00e0 ces revenus (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\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 France\u00a0: salaires, loyers et autres revenus imposables en Isra\u00ebl<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances isra\u00e9liens<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t isra\u00e9lien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: plus-values immobili\u00e8res et participations substantielles<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t isra\u00e9lien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Isra\u00ebl\u00a0: revenus de source fran\u00e7aise<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant se calcule, pour un bar\u00e8me progressif, en appliquant aux revenus nets le taux moyen de l\u2019imp\u00f4t sur le revenu net global (article 23, paragraphe 1, d, i).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Les revenus qui sont imposables ou ne sont imposables qu\u2019en Isra\u00ebl conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t isra\u00e9lien n\u2019est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit, dans les conditions et limites pr\u00e9vues aux i et ii, \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, i et ii<\/span><p>\u00ab i) pour les revenus non mentionn\u00e9s au ii, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus, \u00e0 condition que leur b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t isra\u00e9lien \u00e0 raison de ces revenus\u00a0; ii) pour les revenus vis\u00e9s aux articles 10, 11 et 12, aux paragraphes 1 et 2 de l\u2019article 13, au b du paragraphe 1 de l\u2019article 14, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16 et aux paragraphes 1 et 2 de l\u2019article 17, au montant de l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2<\/span><p>\u00ab En Isra\u00ebl, sous r\u00e9serve des dispositions de la l\u00e9gislation isra\u00e9lienne (qui ne peuvent affecter le principe g\u00e9n\u00e9ral contenu dans le pr\u00e9sent paragraphe) concernant l\u2019octroi d\u2019un cr\u00e9dit, d\u00e9ductible de l\u2019imp\u00f4t isra\u00e9lien, correspondant \u00e0 l\u2019imp\u00f4t pay\u00e9 dans un pays autre qu\u2019Isra\u00ebl, l\u2019imp\u00f4t fran\u00e7ais pay\u00e9 \u00e0 raison des revenus provenant de France ou de la fortune situ\u00e9e en France est admis en d\u00e9duction de l\u2019imp\u00f4t isra\u00e9lien d\u00fb sur ces revenus ou cette fortune. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus isra\u00e9liens\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu isra\u00e9lien est pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nature du revenu<\/b><span>Salaires, loyers ou pensions rel\u00e8vent du i\u00a0; dividendes, int\u00e9r\u00eats, redevances et certaines plus-values rel\u00e8vent du ii.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit du i<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0: le revenu n\u2019est pas impos\u00e9 deux fois mais il influe sur le taux des autres revenus.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit du ii<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 en Isra\u00ebl selon la convention, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Exc\u00e9dent d\u2019imp\u00f4t sur int\u00e9r\u00eats ou redevances<\/b><span>L\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise peut, sur demande, l\u2019imputer sur l\u2019imp\u00f4t d\u00fb \u00e0 raison d\u2019autres revenus \u00e9trangers (article 23, paragraphe 1, b).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/compte-suisse-d-une-societe-panameenne-le-controle-exclusif-par-un-resident\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>12 mai 2022<\/small><\/div><p>Compte suisse d&#x27;une soci\u00e9t\u00e9 panam\u00e9enne\u00a0: le contr\u00f4le exclusif par un r\u00e9sident fran\u00e7ais d\u00e9clenche l&#x27;article 123 bis, m\u00eame en cas de troubles de la m\u00e9moire<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-installes-en-israel-sous-l-exoneration-des-nouveaux-immigrants\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>13 octobre 2022<\/small><\/div><p>Retrait\u00e9s install\u00e9s en Isra\u00ebl sous l&#x27;exon\u00e9ration des nouveaux immigrants\u00a0: r\u00e9sidents isra\u00e9liens au sens de la convention, leurs pensions priv\u00e9es fran\u00e7aises ne sont imposables qu&#x27;en Isra\u00ebl d\u00e8s le d\u00e9m\u00e9nagement<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/comptes-et-assurances-vie-en-suisse-au-luxembourg-et-en-israel-omis-apres-une\/\"><div class=\"h\"><span class=\"pill mono\">TA Lyon<\/span><small>30 d\u00e9cembre 2022<\/small><\/div><p>Comptes et assurances-vie en Suisse, au Luxembourg et en Isra\u00ebl omis apr\u00e8s une premi\u00e8re r\u00e9gularisation\u00a0: majoration de 40 %, perte des r\u00e9ductions d&#x27;imp\u00f4t et amendes de 1 500 \u20ac maintenues pour les h\u00e9ritiers<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/israel\/#decisions\">Voir les 13 d\u00e9cisions qui concernent Isra\u00ebl \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit du i n\u2019est accord\u00e9 que si le revenu est effectivement soumis \u00e0 l\u2019imp\u00f4t isra\u00e9lien\u00a0: il faut pouvoir le d\u00e9montrer. Pour les revenus du ii, un imp\u00f4t isra\u00e9lien sup\u00e9rieur au plafond conventionnel ne donne pas droit \u00e0 un cr\u00e9dit plus \u00e9lev\u00e9, puisque seul compte l\u2019imp\u00f4t pay\u00e9 conform\u00e9ment \u00e0 la convention. Une imposition non conforme peut \u00eatre contest\u00e9e devant l\u2019autorit\u00e9 comp\u00e9tente dans les trois ans (article 25).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=israel-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 v\u00e9rifier ma double imposition<\/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 percevez des revenus de source isra\u00e9lienne, 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=israel-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\/israel\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/israel\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/israel\/\">Convention France\u2013Isra\u00ebl : 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\/israel\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/double-imposition\/\" class=\"cur\"><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-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>Mes revenus isra\u00e9liens sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Non. Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis un cr\u00e9dit d\u2019imp\u00f4t est accord\u00e9 selon les r\u00e8gles de l\u2019article 23, paragraphe 1, a.<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Pour les revenus du ii, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/p><\/details><details><summary>Comment Isra\u00ebl \u00e9vite-t-il la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>L\u2019imp\u00f4t fran\u00e7ais sur les revenus de source fran\u00e7aise est admis en d\u00e9duction de l\u2019imp\u00f4t isra\u00e9lien, dans la limite de la fraction de cet imp\u00f4t correspondant \u00e0 ces revenus (article 23, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 J\u00e9rusalem le 31 juillet 1995, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Isra\u00ebl le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Isra\u00ebl modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 18 juillet 1996\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et Isra\u00ebl. 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 Isra\u00ebl ?<\/span><h3>Faire v\u00e9rifier ma double imposition\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=israel-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 Isra\u00ebl<\/span><div class=\"rel\"><a href=\"\/decisions\/heritiere-beneficiaire-d-un-trust-americain-faute-de-preuve-qu-il-s-agit-de\/\">H\u00e9riti\u00e8re b\u00e9n\u00e9ficiaire d&#x27;un trust am\u00e9ricain\u00a0: faute de preuve qu&#x27;il s&#x27;agit de revenus et non de capital, les sommes re\u00e7ues en 2012 et 2013 ne sont pas imposables comme distributions de trust<small>CAA Paris, 21 avril 2023<\/small><\/a><a href=\"\/decisions\/201-jours-en-israel-contre-164-en-france-le-retraite-qui-garde-son-appartement\/\">201 jours en Isra\u00ebl contre 164 en France\u00a0: le retrait\u00e9 qui garde son appartement parisien entretenu toute l&#x27;ann\u00e9e par une employ\u00e9e \u00e0 domicile y conserve son foyer<small>CAA Paris, 20 octobre 2023<\/small><\/a><a href=\"\/decisions\/resident-d-israel-associe-unique-d-une-societe-francaise-a-l-impot-sur-le\/\">R\u00e9sident d&#x27;Isra\u00ebl, associ\u00e9 unique d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise \u00e0 l&#x27;imp\u00f4t sur le revenu\u00a0: les b\u00e9n\u00e9fices restent imposables en France<small>CAA Paris, 24 janvier 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/israel\/\">Convention France\u2013Isra\u00ebl : 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 Isra\u00ebl ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=israel-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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