{"id":23100,"date":"2026-11-08T12:49:06","date_gmt":"2026-11-08T11:49:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/liban\/dividendes\/"},"modified":"2026-11-08T12:49:06","modified_gmt":"2026-11-08T11:49:06","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/liban\/dividendes\/","title":{"rendered":"Vous touchez des dividendes entre la France et le Liban\u00a0: qui les impose\u00a0? 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une retenue pr\u00e9lev\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, selon le point I du protocole : si la justification pr\u00e9alable n\u2019a pas \u00e9t\u00e9 fournie et que l\u2019imp\u00f4t a \u00e9t\u00e9 appliqu\u00e9 au paiement, la restitution ne peut plus \u00eatre demand\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et le Liban me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 2 d\u00e9partage en deux temps : l\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux, puis, s\u2019il ne peut \u00eatre d\u00e9termin\u00e9, l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.\"}}]}<\/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\/liban\/\">France\u2013Liban<\/a> \u203a Article 15 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Liban<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel<\/span><\/div>\n<h1>Vous touchez des dividendes entre la France et le Liban\u00a0: qui les impose\u00a0? L\u2019article 15 de la convention franco-libanaise<\/h1>\n<p class=\"lead\">Les dividendes ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire. Mais le protocole subordonne cette r\u00e8gle \u00e0 une justification pr\u00e9alable de r\u00e9sidence\u00a0: sans elle, l\u2019imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source ne peut plus \u00eatre restitu\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-liban.webp\" alt=\"Rochers de Raouch\u00e9, Beyrouth, Liban\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Dividendes<\/span><b>Rochers de Raouch\u00e9, Beyrouth, Liban<\/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 r\u00e9sidente d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans ce dernier (article 15, paragraphe 1).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la participation se rattache \u00e0 un \u00e9tablissement stable de l\u2019actionnaire dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0: l\u2019article 10 joue alors (article 15, paragraphe 3).<\/li><li>Si l\u2019\u00c9tat de la soci\u00e9t\u00e9 impose \u00e0 la source, l\u2019exon\u00e9ration suppose de justifier au pr\u00e9alable de sa r\u00e9sidence dans l\u2019autre \u00c9tat (protocole additionnel, point I).<\/li><li>\u00c0 d\u00e9faut de cette justification pr\u00e9alable, l\u2019imp\u00f4t retenu au paiement ne peut pas \u00eatre restitu\u00e9 ensuite (protocole additionnel, point I).<\/li><\/ul><\/div>\n<h2>Qui impose les 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 Liban, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise, r\u00e9sidence justifi\u00e9e<\/span><span class=\"etat \">Liban seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1 et protocole I<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 libanaise, r\u00e9sidence justifi\u00e9e<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1 et protocole I<\/span><\/div><div class=\"r\"><span>Justification de r\u00e9sidence non fournie avant le paiement<\/span><span class=\"etat \">Retenue de l\u2019\u00c9tat payeur, sans restitution<\/span><span class=\"ref\">Protocole I<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gle des b\u00e9n\u00e9fices<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole additionnel, point I<\/span><p>\u00ab Si, \u00e0 d\u00e9faut de la justification pr\u00e9alable ci-dessus pr\u00e9vue, l&#x27;Etat du d\u00e9biteur des revenus applique son imp\u00f4t au moment du paiement desdits revenus, le b\u00e9n\u00e9ficiaire de ce paiement n&#x27;est pas autoris\u00e9 \u00e0 mettre en oeuvre ult\u00e9rieurement la proc\u00e9dure vis\u00e9e \u00e0 l&#x27;alin\u00e9a qui pr\u00e9c\u00e8de, pour obtenir la restitution de l&#x27;imp\u00f4t. \u00bb<\/p><\/div><\/div><p class=\"note2\">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>La convention ne pr\u00e9voit pas de taux r\u00e9duit\u00a0: elle r\u00e9serve les dividendes \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Encore faut-il justifier sa r\u00e9sidence aupr\u00e8s de l\u2019\u00c9tat de la soci\u00e9t\u00e9 avant la mise en paiement, selon les modalit\u00e9s convenues entre les deux administrations. Un actionnaire qui s\u2019installe au Liban a int\u00e9r\u00eat \u00e0 r\u00e9gler cette formalit\u00e9 d\u00e8s le d\u00e9part, faute de quoi la retenue fran\u00e7aise devient d\u00e9finitive.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-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<\/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 de soci\u00e9t\u00e9s fran\u00e7aises ou libanaises\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/liban\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/liban\/\">Convention France\u2013Liban : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/dividendes\/\" class=\"cur\"><small>Art. 15<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/interets\/\"><small>Art. 16<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/salaires\/\"><small>Art. 19<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/double-imposition\/\"><small>Art. 26<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Existe-t-il une retenue \u00e0 la source plafonn\u00e9e sur les dividendes\u00a0?<\/summary><p>Non\u00a0: l\u2019article 15 ne pr\u00e9voit pas de taux plafond, il r\u00e9serve les dividendes \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sous la condition de justification du protocole.<\/p><\/details><details><summary>Puis-je r\u00e9cup\u00e9rer apr\u00e8s coup une retenue pr\u00e9lev\u00e9e en France\u00a0?<\/summary><p>Non, selon le point I du protocole\u00a0: si la justification pr\u00e9alable n\u2019a pas \u00e9t\u00e9 fournie et que l\u2019imp\u00f4t a \u00e9t\u00e9 appliqu\u00e9 au paiement, la restitution ne peut plus \u00eatre demand\u00e9e.<\/p><\/details><details><summary>Que se passe-t-il si la France et le Liban me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 2 d\u00e9partage en deux temps\u00a0: l\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux, puis, s\u2019il ne peut \u00eatre d\u00e9termin\u00e9, l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel \u2014 Convention avec le Liban (impots.gouv.fr). Statut : En vigueur (ratifi\u00e9e \u00e0 Beyrouth le 28 novembre 1963, publi\u00e9e par le d\u00e9cret n\u00b0 64-5 du 2 janvier 1964). 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 Liban ?<\/span><h3>Faire v\u00e9rifier 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=liban-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\/liban\/\">Convention France\u2013Liban : 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 Liban ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-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\u2013Liban \u203a Article 15 \u00b7 Dividendes Convention France\u2013LibanConvention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel Vous touchez des dividendes entre la France et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22395,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23100","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23100","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=23100"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23100\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22395"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}