{"id":23112,"date":"2026-11-08T12:50:44","date_gmt":"2026-11-08T11:50:44","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/libye\/interets\/"},"modified":"2026-11-08T17:32:20","modified_gmt":"2026-11-08T16:32:20","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/libye\/interets\/","title":{"rendered":"Vos int\u00e9r\u00eats de placements entre la France et la Libye\u00a0: qui les impose\u00a0? L\u2019article 12 de la convention franco-libyenne"},"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 convention pr\u00e9voit-elle une retenue \u00e0 la source plafonn\u00e9e sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 12 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, \u00e0 condition qu\u2019il y soit soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si mes int\u00e9r\u00eats ne sont pas impos\u00e9s dans mon \u00c9tat de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La condition de l\u2019article 12, paragraphe 1, a, n\u2019est pas remplie : l\u2019exclusivit\u00e9 de l\u2019\u00c9tat de r\u00e9sidence n\u2019est alors pas acquise.\"}},{\"@type\":\"Question\",\"name\":\"Quels documents demander pour obtenir l\u2019avantage ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un formulaire d\u2019attestation de r\u00e9sidence indiquant la nature et le montant des revenus, certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence, sauf autre disposition des autorit\u00e9s comp\u00e9tentes (article 30, 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\/libye\/\">France\u2013Libye<\/a> \u203a Article 12 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Libye<\/span><span class=\"metaline\">Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005<\/span><\/div>\n<h1>Vos int\u00e9r\u00eats de placements entre la France et la Libye\u00a0: qui les impose\u00a0? L\u2019article 12 de la convention franco-libyenne<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side leur b\u00e9n\u00e9ficiaire effectif, mais \u00e0 une condition rare\u00a0: qu\u2019il y soit effectivement soumis \u00e0 l\u2019imp\u00f4t \u00e0 raison de ces int\u00e9r\u00eats. Sans cette imposition, l\u2019exon\u00e9ration dans l\u2019\u00c9tat de la source tombe.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-libye.webp\" alt=\"Leptis Magna, Libye\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 12 \u00b7 Int\u00e9r\u00eats<\/span><b>Leptis Magna, Libye<\/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 ne sont imposables que dans ce dernier, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif et s\u2019il y est soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats (article 12, paragraphe 1, a).<\/li><li>Cette condition d\u2019imposition ne s\u2019applique pas lorsque le b\u00e9n\u00e9ficiaire est un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public (article 12, paragraphe 1, b).<\/li><li>Les p\u00e9nalit\u00e9s pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de l\u2019article (article 12, paragraphe 2).<\/li><li>La convention ne s\u2019applique pas si la cr\u00e9ance a \u00e9t\u00e9 constitu\u00e9e principalement pour tirer avantage de l\u2019article 12 (article 12, paragraphe 6).<\/li><\/ul><\/div>\n<h2>Qui impose les 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 de France, int\u00e9r\u00eats libyens impos\u00e9s en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Libye, int\u00e9r\u00eats fran\u00e7ais impos\u00e9s en Libye<\/span><span class=\"etat \">Libye seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>B\u00e9n\u00e9ficiaire non soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats dans son \u00c9tat<\/span><span class=\"etat \">Exclusivit\u00e9 non acquise<\/span><span class=\"ref\">Art. 12 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gle des b\u00e9n\u00e9fices ou des professions ind\u00e9pendantes<\/span><span class=\"ref\">Art. 12 \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 12, paragraphe 1, a<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat, si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif et s&#x27;il est soumis \u00e0 l&#x27;imp\u00f4t \u00e0 raison de ces int\u00e9r\u00eats dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 12, paragraphe 6<\/span><p>\u00ab Les dispositions de la pr\u00e9sente Convention ne s&#x27;appliquent pas si la cr\u00e9ance g\u00e9n\u00e9ratrice des int\u00e9r\u00eats a \u00e9t\u00e9 constitu\u00e9e ou affect\u00e9e principalement dans le but de tirer avantage des dispositions du pr\u00e9sent article. \u00bb<\/p><\/div><\/div><p class=\"note2\">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\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/libye\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Libye \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019exon\u00e9ration dans l\u2019\u00c9tat de la source n\u2019est pas automatique\u00a0: il faut \u00eatre le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats et \u00eatre r\u00e9ellement soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats dans son \u00c9tat de r\u00e9sidence. Une attestation de r\u00e9sidence certifi\u00e9e est en principe exig\u00e9e (article 30, paragraphe 2). Un \u00e9pargnant qui change de pays v\u00e9rifie donc l\u2019imposition effective de ses int\u00e9r\u00eats dans son nouvel \u00c9tat.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-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 mes revenus de placement<\/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 en France ou en Libye\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/libye\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/libye\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/libye\/\">Convention France\u2013Libye : 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\/libye\/residence-fiscale\/\"><small>Art. 5<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\"><small>Art. 7<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/interets\/\" class=\"cur\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La convention pr\u00e9voit-elle une retenue \u00e0 la source plafonn\u00e9e sur les int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 12 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, \u00e0 condition qu\u2019il y soit soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats.<\/p><\/details><details><summary>Que se passe-t-il si mes int\u00e9r\u00eats ne sont pas impos\u00e9s dans mon \u00c9tat de r\u00e9sidence\u00a0?<\/summary><p>La condition de l\u2019article 12, paragraphe 1, a, n\u2019est pas remplie\u00a0: l\u2019exclusivit\u00e9 de l\u2019\u00c9tat de r\u00e9sidence n\u2019est alors pas acquise.<\/p><\/details><details><summary>Quels documents demander pour obtenir l\u2019avantage\u00a0?<\/summary><p>Un formulaire d\u2019attestation de r\u00e9sidence indiquant la nature et le montant des revenus, certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence, sauf autre disposition des autorit\u00e9s comp\u00e9tentes (article 30, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005 \u2014 Convention avec la Libye sign\u00e9e le 22\/12\/05-Texte entr\u00e9 en vigueur le 01\/07\/2008 (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2008. 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 Libye ?<\/span><h3>Faire v\u00e9rifier mes revenus de placement\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=libye-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\/libye\/\">Convention France\u2013Libye : 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 Libye ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-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\u2013Libye \u203a Article 12 \u00b7 Int\u00e9r\u00eats Convention France\u2013LibyeConvention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22396,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23112","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23112","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=23112"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23112\/revisions"}],"predecessor-version":[{"id":25118,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23112\/revisions\/25118"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22396"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}