{"id":23136,"date":"2026-11-08T12:54:02","date_gmt":"2026-11-08T11:54:02","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/macedoine\/dividendes\/"},"modified":"2026-11-08T17:34:59","modified_gmt":"2026-11-08T16:34:59","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/macedoine\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Mac\u00e9doine du Nord\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"La retenue mac\u00e9donienne est-elle r\u00e9cup\u00e9rable en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Mac\u00e9doine du Nord, plafonn\u00e9 au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces dividendes (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Quelles formalit\u00e9s pour obtenir le taux r\u00e9duit ?\",\"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 (protocole, point 8).\"}}]}<\/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\/macedoine\/\">France\u2013Mac\u00e9doine du Nord<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mac\u00e9doine du Nord<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole<\/span><\/div>\n<h1>Dividendes entre la France et la Mac\u00e9doine du Nord\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut pr\u00e9lever une retenue plafonn\u00e9e \u00e0 15 %\u00a0; une soci\u00e9t\u00e9 qui d\u00e9tient au moins 10 % du capital n\u2019est imposable que dans son \u00c9tat de r\u00e9sidence.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-macedoine.webp\" alt=\"Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord<\/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 sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 10, paragraphe 2, a).<\/li><li>Les dividendes re\u00e7us par une soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence de cette soci\u00e9t\u00e9 (article 10, paragraphe 2, b).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t mac\u00e9donien ouvre droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 son montant, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/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>Particulier r\u00e9sident de France, dividendes mac\u00e9doniens<\/span><span class=\"etat \">Mac\u00e9doine du Nord 15 % maximum\u00a0; France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 2 a et 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Mac\u00e9doine du Nord, dividendes fran\u00e7ais<\/span><span class=\"etat fr\">France 15 % maximum\u00a0; Mac\u00e9doine du Nord avec d\u00e9duction<\/span><span class=\"ref\">Art. 10 \u00a7 2 a et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence de la soci\u00e9t\u00e9 seulement<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Participation 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. 10 \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 10, 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 sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Les dividendes vis\u00e9s au paragraphe 1 sont aussi imposables dans l&#x27;Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si leur b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l&#x27;autre Etat contractant, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 % du montant brut des dividendes. b) Toutefois, les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant, et dont le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui est un r\u00e9sident de l&#x27;autre Etat contractant et qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes, ne sont imposables que dans l&#x27;Etat contractant dont le b\u00e9n\u00e9ficiaire effectif 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 actionnaire particulier subit au plus 15 % de retenue dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, puis est impos\u00e9 dans son \u00c9tat de r\u00e9sidence avec un cr\u00e9dit ou une d\u00e9duction de cette retenue. Le taux conventionnel suppose une attestation de r\u00e9sidence certifi\u00e9e (protocole, point 8) et la preuve, si elle est demand\u00e9e, que la participation n\u2019a pas pour objet principal de profiter de l\u2019article 10.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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 mac\u00e9doniennes\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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\/macedoine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/double-imposition\/\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes (article 10, paragraphe 2, a).<\/p><\/details><details><summary>La retenue mac\u00e9donienne est-elle r\u00e9cup\u00e9rable en France\u00a0?<\/summary><p>Elle ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Mac\u00e9doine du Nord, plafonn\u00e9 au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces dividendes (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Quelles formalit\u00e9s pour obtenir le taux r\u00e9duit\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 (protocole, point 8).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole \u2014 Convention avec la Mac\u00e9doine du Nord &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur\u00a0; dans les relations entre les deux \u00c9tats, elle a pris le relais de la convention franco-yougoslave sign\u00e9e \u00e0 Paris le 28 mars 1974. 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 Mac\u00e9doine du Nord ?<\/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=macedoine-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\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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 Mac\u00e9doine du Nord ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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\u2013Mac\u00e9doine du Nord \u203a Article 10 \u00b7 Dividendes Convention France\u2013Mac\u00e9doine du NordConvention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole Dividendes entre la France et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22399,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23136","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23136","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=23136"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23136\/revisions"}],"predecessor-version":[{"id":25142,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23136\/revisions\/25142"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22399"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}