{"id":23064,"date":"2026-11-08T12:44:20","date_gmt":"2026-11-08T11:44:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kazakhstan\/dividendes\/"},"modified":"2026-11-09T00:16:35","modified_gmt":"2026-11-08T23:16:35","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kazakhstan\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Kazakhstan\u00a0: quelle retenue \u00e0 la source\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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes pour le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b), sous r\u00e9serve d\u2019un taux plus faible substitu\u00e9 en application du protocole, point 7.\"}},{\"@type\":\"Question\",\"name\":\"Quand s\u2019applique le taux de 5 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que retient la France comme imp\u00f4t kazakh pour le cr\u00e9dit ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant de l\u2019imp\u00f4t kazakh effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention (article 23, paragraphe 1, c, ii) ; le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant.\"}}]}<\/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\/kazakhstan\/\">France\u2013Kazakhstan<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kazakhstan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018<\/span><\/div>\n<h1>Dividendes entre la France et le Kazakhstan\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer dans la limite de 5 % ou 15 % du montant brut. C\u00f4t\u00e9 fran\u00e7ais, l\u2019imp\u00f4t kazakh ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-kazakhstan.webp\" alt=\"Grand lac d\u2019Almaty, Kazakhstan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Grand lac d\u2019Almaty, Kazakhstan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 15 % du montant brut (article 10, paragraphe 2, b).<\/li><li>La limite est de 5 % pour une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/li><li>Un r\u00e9sident de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kazakhstan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 kazakhe<\/span><span class=\"etat fr\">France, avec retenue kazakhe de 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident du Kazakhstan, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Kazakhstan, avec retenue fran\u00e7aise de 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital pendant 365 jours<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Si le Kazakhstan convient d\u2019un taux plus faible avec un \u00c9tat tiers membre de l\u2019Organisation de coop\u00e9ration et de d\u00e9veloppement \u00e9conomique, ce taux se substitue automatiquement \u00e0 ceux de l\u2019article 10 (protocole, point 7).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 5 p. cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes tout au long d\u2019une p\u00e9riode de 365 jours incluant le jour du paiement des dividendes [\u2026] b) 15 p. cent du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Condition de d\u00e9tention de 365 jours issue de l\u2019article 8 de la Convention multilat\u00e9rale. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/stock-options-et-actions-gratuites-recues-en-expatriation-au-kazakhstan-puis\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>8 juillet 2025<\/small><\/div><p>Stock-options et actions gratuites re\u00e7ues en expatriation au Kazakhstan puis c\u00e9d\u00e9es apr\u00e8s le retour en France\u00a0: imposables en France, sans cr\u00e9dit d&#x27;imp\u00f4t faute de preuve de l&#x27;imp\u00f4t kazakh acquitt\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/kazakhstan\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Kazakhstan \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, la retenue de l\u2019\u00c9tat de la soci\u00e9t\u00e9 ne peut d\u00e9passer 15 % du brut, voire un taux plus faible si la clause de la nation la plus favoris\u00e9e du protocole a jou\u00e9\u00a0: le taux applicable \u00e0 la date du paiement est \u00e0 v\u00e9rifier. R\u00e9sident de France, l\u2019imp\u00f4t kazakh effectivement support\u00e9 s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de celui-ci. Les justificatifs de r\u00e9sidence et de retenue sont \u00e0 conserver.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-dividendes-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 mes dividendes \u00e9trangers<\/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 dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou kazakhe\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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\/kazakhstan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/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>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes pour le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b), sous r\u00e9serve d\u2019un taux plus faible substitu\u00e9 en application du protocole, point 7.<\/p><\/details><details><summary>Quand s\u2019applique le taux de 5 %\u00a0?<\/summary><p>Lorsque le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Que retient la France comme imp\u00f4t kazakh pour le cr\u00e9dit\u00a0?<\/summary><p>Le montant de l\u2019imp\u00f4t kazakh effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention (article 23, paragraphe 1, c, ii)\u00a0; le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018 \u2014 Version consolid\u00e9e de la convention entre le Kazakhstan et la France modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2000\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er octobre 2020 pour le Kazakhstan. 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 au Kazakhstan ?<\/span><h3>Faire v\u00e9rifier mes dividendes \u00e9trangers\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=kazakhstan-dividendes-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\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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 au Kazakhstan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-dividendes-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\u2013Kazakhstan \u203a Article 10 \u00b7 Dividendes Convention France\u2013KazakhstanConvention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22391,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23064","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23064","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=23064"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23064\/revisions"}],"predecessor-version":[{"id":28595,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23064\/revisions\/28595"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22391"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}