{"id":23114,"date":"2026-11-08T12:50:58","date_gmt":"2026-11-08T11:50:58","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/libye\/plus-values\/"},"modified":"2026-11-08T12:50:58","modified_gmt":"2026-11-08T11:50:58","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/libye\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres li\u00e9s \u00e0 la Libye\u00a0: qui impose le gain\u00a0? L\u2019article 14 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 vente de mes actions fran\u00e7aises est-elle impos\u00e9e en France si je r\u00e9side en Libye ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si elles font partie d\u2019une participation substantielle, ouvrant droit \u00e0 25 % ou plus des b\u00e9n\u00e9fices, seul ou avec des personnes apparent\u00e9es (article 14, paragraphe 3). Sinon, seule la Libye peut imposer le gain (paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\u00e9e la participation substantielle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"On additionne les actions ou parts d\u00e9tenues directement ou indirectement par le c\u00e9dant et les personnes apparent\u00e9es ; le seuil est de 25 % des droits aux b\u00e9n\u00e9fices (article 14, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Les immeubles affect\u00e9s \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9 comptent-ils pour le seuil de 50 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 14, paragraphe 1, b, ne prend pas en consid\u00e9ration les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante.\"}}]}<\/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 14 \u00b7 Plus-values<\/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>Vous vendez un bien ou des titres li\u00e9s \u00e0 la Libye\u00a0: qui impose le gain\u00a0? L\u2019article 14 de la convention franco-libyenne<\/h1>\n<p class=\"lead\">Un immeuble ou une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re est imposable l\u00e0 o\u00f9 se trouve l\u2019immeuble. Une participation substantielle, au moins 25 % des b\u00e9n\u00e9fices, est imposable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9. Les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 14 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 14, paragraphe 1, a).<\/li><li>Les titres d\u2019une soci\u00e9t\u00e9 dont plus de 50 % de la valeur vient d\u2019immeubles situ\u00e9s dans un \u00c9tat y sont imposables, hors immeubles affect\u00e9s \u00e0 sa propre exploitation (article 14, paragraphe 1, b).<\/li><li>Les titres d\u2019une participation substantielle, ouvrant droit \u00e0 25 % ou plus des b\u00e9n\u00e9fices, sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 14, paragraphe 3).<\/li><li>Les autres gains, notamment sur titres hors participation substantielle, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 14, paragraphe 5).<\/li><\/ul><\/div>\n<h2>Qui impose le gain\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>Vente d\u2019un immeuble situ\u00e9 en Libye par un r\u00e9sident de France<\/span><span class=\"etat \">Libye\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t libyen<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident de Libye<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 14 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Titres d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re (plus de 50 %)<\/span><span class=\"etat \">\u00c9tat de situation des immeubles<\/span><span class=\"ref\">Art. 14 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Participation substantielle (25 % ou plus des b\u00e9n\u00e9fices)<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9, avec \u00e9limination de la double imposition<\/span><span class=\"ref\">Art. 14 \u00a7 3 et 23<\/span><\/div><div class=\"r\"><span>Autres titres, portefeuille<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 14 \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 14, paragraphe 1, a<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 7 sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 3<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions ou de parts faisant partie d&#x27;une participation substantielle dans le capital d&#x27;une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat Contractant sont imposables dans cet Etat. On consid\u00e8re qu&#x27;il existe une participation substantielle lorsque le c\u00e9dant, seul ou avec des personnes apparent\u00e9es, dispose directement ou indirectement d&#x27;actions ou de parts dont l&#x27;ensemble ouvre droit \u00e0 25 pour cent ou plus des b\u00e9n\u00e9fices de la soci\u00e9t\u00e9. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 5<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2, 3 et 4 ne sont imposables que dans l&#x27;Etat contractant dont le c\u00e9dant est un r\u00e9sident. \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>Un dirigeant r\u00e9sident de Libye qui d\u00e9tient 25 % ou plus d\u2019une soci\u00e9t\u00e9 fran\u00e7aise reste imposable en France sur la cession de ses titres\u00a0: la convention ne le prot\u00e8ge pas du seul fait de son d\u00e9part. Pour un portefeuille plus modeste, le gain est r\u00e9serv\u00e9 \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Le seuil de participation, appr\u00e9ci\u00e9 avec les personnes apparent\u00e9es, se v\u00e9rifie avant toute cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-plus-values-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 ma cession avant de signer<\/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 envisagez de vendre un bien immobilier ou des parts de soci\u00e9t\u00e9 en lien avec la 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-plus-values-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><\/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\/\" class=\"cur\"><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\/\"><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 vente de mes actions fran\u00e7aises est-elle impos\u00e9e en France si je r\u00e9side en Libye\u00a0?<\/summary><p>Oui si elles font partie d\u2019une participation substantielle, ouvrant droit \u00e0 25 % ou plus des b\u00e9n\u00e9fices, seul ou avec des personnes apparent\u00e9es (article 14, paragraphe 3). Sinon, seule la Libye peut imposer le gain (paragraphe 5).<\/p><\/details><details><summary>Comment est calcul\u00e9e la participation substantielle\u00a0?<\/summary><p>On additionne les actions ou parts d\u00e9tenues directement ou indirectement par le c\u00e9dant et les personnes apparent\u00e9es\u00a0; le seuil est de 25 % des droits aux b\u00e9n\u00e9fices (article 14, paragraphe 3).<\/p><\/details><details><summary>Les immeubles affect\u00e9s \u00e0 l\u2019activit\u00e9 de la soci\u00e9t\u00e9 comptent-ils pour le seuil de 50 %\u00a0?<\/summary><p>Non\u00a0: l\u2019article 14, paragraphe 1, b, ne prend pas en consid\u00e9ration les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante.<\/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 ma cession avant de signer\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-plus-values-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-plus-values-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 14 \u00b7 Plus-values 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-23114","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23114","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=23114"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23114\/revisions"}],"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=23114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}