{"id":23082,"date":"2026-11-08T12:46:44","date_gmt":"2026-11-08T11:46:44","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/koweit\/dividendes\/"},"modified":"2026-11-08T17:29:04","modified_gmt":"2026-11-08T16:29:04","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/koweit\/dividendes\/","title":{"rendered":"Actionnaire r\u00e9sident du Kowe\u00eft\u00a0: o\u00f9 sont impos\u00e9s vos dividendes\u00a0? L\u2019article 8 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\":\"La France peut-elle pr\u00e9lever un imp\u00f4t sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident du Kowe\u00eft ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Selon l\u2019article 8, paragraphe 1, les dividendes ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, donc au Kowe\u00eft, sauf rattachement \u00e0 un \u00e9tablissement stable ou une base fixe en France.\"}},{\"@type\":\"Question\",\"name\":\"Que signifie \u00ab b\u00e9n\u00e9ficiaire effectif \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention r\u00e9serve la r\u00e8gle au r\u00e9sident qui est le b\u00e9n\u00e9ficiaire effectif des dividendes (article 8, paragraphe 1) ; elle ne joue pas pour un simple interm\u00e9diaire.\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France qui re\u00e7oit des dividendes d\u2019une soci\u00e9t\u00e9 kowe\u00eftienne est-il impos\u00e9 au Kowe\u00eft ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 8 : ces dividendes ne sont imposables qu\u2019en France, \u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif.\"}}]}<\/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\/koweit\/\">France\u2013Kowe\u00eft<\/a> \u203a Article 8 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kowe\u00eft<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994<\/span><\/div>\n<h1>Actionnaire r\u00e9sident du Kowe\u00eft\u00a0: o\u00f9 sont impos\u00e9s vos dividendes\u00a0? L\u2019article 8 de la convention<\/h1>\n<p class=\"lead\">Dans la convention avec le Kowe\u00eft, les dividendes ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side leur b\u00e9n\u00e9ficiaire effectif. Le texte ne pr\u00e9voit pas de retenue \u00e0 la source plafonn\u00e9e dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0: tout repose sur la r\u00e9sidence de l\u2019actionnaire.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-koweit.webp\" alt=\"Tours du Kowe\u00eft, Kowe\u00eft\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 8 \u00b7 Dividendes<\/span><b>Tours du Kowe\u00eft, Kowe\u00eft<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans cet autre \u00c9tat, si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif (article 8, paragraphe 1).<\/li><li>Le terme vise les revenus d\u2019actions et parts b\u00e9n\u00e9ficiaires, et les revenus soumis au r\u00e9gime des distributions par la l\u00e9gislation de l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 8, paragraphe 3).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la participation se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0: les articles 6 ou 12 s\u2019appliquent alors (article 8, paragraphe 4).<\/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>R\u00e9sident du Kowe\u00eft, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Kowe\u00eft seulement<\/span><span class=\"ref\">Art. 8 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 kowe\u00eftienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 8 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 6) ou des professions ind\u00e9pendantes (art. 12)<\/span><span class=\"ref\">Art. 8 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 8, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat \u00e0 un r\u00e9sident de l&#x27;autre Etat ne sont imposables que dans cet autre Etat si ce dernier r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 8, paragraphe 4<\/span><p>\u00ab Les dispositions des paragraphes 1 et 2 ne s&#x27;appliquent pas lorsque le b\u00e9n\u00e9ficiaire effectif des dividendes, r\u00e9sident d&#x27;un Etat, exerce, dans l&#x27;autre Etat dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, soit une activit\u00e9 industrielle ou commerciale par l&#x27;interm\u00e9diaire d&#x27;un \u00e9tablissement stable qui y est situ\u00e9, soit une profession ind\u00e9pendante au moyen d&#x27;une base fixe qui y est situ\u00e9e, et que la participation g\u00e9n\u00e9ratrice des dividendes s&#x27;y rattache effectivement. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 8 r\u00e9dig\u00e9 par l\u2019article 3 de l\u2019avenant du 27 janvier 1994. 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>Le texte franco-kowe\u00eftien ne pr\u00e9voit pas de retenue \u00e0 la source plafonn\u00e9e sur les dividendes\u00a0: ils ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif. Pour un actionnaire de soci\u00e9t\u00e9s fran\u00e7aises install\u00e9 au Kowe\u00eft, l\u2019enjeu se concentre donc sur la r\u00e9sidence au sens de l\u2019article 4 et sur la qualit\u00e9 de b\u00e9n\u00e9ficiaire effectif, qu\u2019il faut pouvoir justifier aupr\u00e8s de la soci\u00e9t\u00e9 ou 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=koweit-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 l\u2019imposition de mes dividendes<\/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 actions de soci\u00e9t\u00e9s fran\u00e7aises et vous vous installez au Kowe\u00eft\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/koweit\/\">Convention France\u2013Kowe\u00eft : 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\/koweit\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\"><small>Art. 13 A<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\"><small>Art. 14<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/dividendes\/\" class=\"cur\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/double-imposition\/\"><small>Art. 19<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France peut-elle pr\u00e9lever un imp\u00f4t sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident du Kowe\u00eft\u00a0?<\/summary><p>Selon l\u2019article 8, paragraphe 1, les dividendes ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, donc au Kowe\u00eft, sauf rattachement \u00e0 un \u00e9tablissement stable ou une base fixe en France.<\/p><\/details><details><summary>Que signifie \u00ab\u00a0b\u00e9n\u00e9ficiaire effectif\u00a0\u00bb\u00a0?<\/summary><p>La convention r\u00e9serve la r\u00e8gle au r\u00e9sident qui est le b\u00e9n\u00e9ficiaire effectif des dividendes (article 8, paragraphe 1)\u00a0; elle ne joue pas pour un simple interm\u00e9diaire.<\/p><\/details><details><summary>Un r\u00e9sident de France qui re\u00e7oit des dividendes d\u2019une soci\u00e9t\u00e9 kowe\u00eftienne est-il impos\u00e9 au Kowe\u00eft\u00a0?<\/summary><p>Non au regard de l\u2019article 8\u00a0: ces dividendes ne sont imposables qu\u2019en France, \u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994 \u2014 Convention avec le Kowe\u00eft (impots.gouv.fr). Statut : En vigueur (texte publi\u00e9 int\u00e9grant les avenants de 1989 et 1994). 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 Kowe\u00eft ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes dividendes\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=koweit-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\/koweit\/\">Convention France\u2013Kowe\u00eft : 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 Kowe\u00eft ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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\u2013Kowe\u00eft \u203a Article 8 \u00b7 Dividendes Convention France\u2013Kowe\u00eftConvention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22393,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23082","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23082","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=23082"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23082\/revisions"}],"predecessor-version":[{"id":25088,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23082\/revisions\/25088"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22393"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}