{"id":23085,"date":"2026-11-08T12:47:09","date_gmt":"2026-11-08T11:47:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/koweit\/interets\/"},"modified":"2026-11-09T00:18:27","modified_gmt":"2026-11-08T23:18:27","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/koweit\/interets\/","title":{"rendered":"Placements et pr\u00eats\u00a0: o\u00f9 sont impos\u00e9s vos int\u00e9r\u00eats si vous vivez au Kowe\u00eft\u00a0? L\u2019article 9 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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(paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Quand des int\u00e9r\u00eats proviennent-ils de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le d\u00e9biteur est l\u2019\u00c9tat, une collectivit\u00e9 locale ou un r\u00e9sident de France, ou lorsque la dette a \u00e9t\u00e9 contract\u00e9e pour un \u00e9tablissement stable ou une base fixe situ\u00e9 en France qui en supporte la charge (article 9, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour des int\u00e9r\u00eats entre soci\u00e9t\u00e9s li\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si le montant d\u00e9passe ce qui aurait \u00e9t\u00e9 convenu entre parties ind\u00e9pendantes, l\u2019article 9 ne s\u2019applique qu\u2019au montant normal ; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (paragraphe 5).\"}}]}<\/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 9 \u00b7 Int\u00e9r\u00eats<\/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>Placements et pr\u00eats\u00a0: o\u00f9 sont impos\u00e9s vos int\u00e9r\u00eats si vous vivez au Kowe\u00eft\u00a0? L\u2019article 9 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif. La convention ne pr\u00e9voit pas de retenue \u00e0 la source plafonn\u00e9e dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent.<\/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 9 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \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 9, paragraphe 1).<\/li><li>Le terme vise les revenus des cr\u00e9ances de toute nature, notamment les revenus des fonds publics et des obligations, primes et lots compris (article 9, paragraphe 2).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la source (article 9, paragraphe 3).<\/li><li>Entre parties li\u00e9es, la part des int\u00e9r\u00eats exc\u00e9dant un montant normal reste imposable selon la l\u00e9gislation de chaque \u00c9tat (article 9, paragraphe 5).<\/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>R\u00e9sident du Kowe\u00eft, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Kowe\u00eft seulement<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source kowe\u00eftienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des articles 6 ou 12<\/span><span class=\"ref\">Art. 9 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats excessifs entre parties li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent imposable selon chaque l\u00e9gislation<\/span><span class=\"ref\">Art. 9 \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 9, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat ne sont imposables que dans cet autre Etat si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 9, paragraphe 2<\/span><p>\u00ab Le terme &quot; int\u00e9r\u00eats &quot; 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. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 9 r\u00e9dig\u00e9 par l\u2019article 8 de l\u2019avenant du 27 septembre 1989. 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 \u00e9pargnant install\u00e9 au Kowe\u00eft, les int\u00e9r\u00eats de comptes, d\u2019obligations ou de pr\u00eats de source fran\u00e7aise ne sont imposables, selon la convention, qu\u2019au Kowe\u00eft, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif. L\u2019essentiel est donc de pouvoir \u00e9tablir sa r\u00e9sidence kowe\u00eftienne au sens de l\u2019article 4 aupr\u00e8s des \u00e9tablissements payeurs, et de v\u00e9rifier qu\u2019aucune cr\u00e9ance n\u2019est rattach\u00e9e \u00e0 une activit\u00e9 exerc\u00e9e en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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 placements<\/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 de source fran\u00e7aise et vous r\u00e9sidez ou allez r\u00e9sider 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-interets-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\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/interets\/\" class=\"cur\"><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<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>La France peut-elle imposer les int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Kowe\u00eft\u00a0?<\/summary><p>Selon l\u2019article 9, paragraphe 1, ces int\u00e9r\u00eats ne sont imposables qu\u2019au Kowe\u00eft si le r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif, sauf cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe en France (paragraphe 3).<\/p><\/details><details><summary>Quand des int\u00e9r\u00eats proviennent-ils de France\u00a0?<\/summary><p>Lorsque le d\u00e9biteur est l\u2019\u00c9tat, une collectivit\u00e9 locale ou un r\u00e9sident de France, ou lorsque la dette a \u00e9t\u00e9 contract\u00e9e pour un \u00e9tablissement stable ou une base fixe situ\u00e9 en France qui en supporte la charge (article 9, paragraphe 4).<\/p><\/details><details><summary>Que se passe-t-il pour des int\u00e9r\u00eats entre soci\u00e9t\u00e9s li\u00e9es\u00a0?<\/summary><p>Si le montant d\u00e9passe ce qui aurait \u00e9t\u00e9 convenu entre parties ind\u00e9pendantes, l\u2019article 9 ne s\u2019applique qu\u2019au montant normal\u00a0; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (paragraphe 5).<\/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 placements\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-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\/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-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\u2013Kowe\u00eft \u203a Article 9 \u00b7 Int\u00e9r\u00eats 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-23085","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23085","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=23085"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23085\/revisions"}],"predecessor-version":[{"id":28661,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23085\/revisions\/28661"}],"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=23085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}