{"id":23139,"date":"2026-11-08T12:54:27","date_gmt":"2026-11-08T11:54:27","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/macedoine\/interets\/"},"modified":"2026-11-09T00:25:17","modified_gmt":"2026-11-08T23:25:17","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/macedoine\/interets\/","title":{"rendered":"Vos int\u00e9r\u00eats de placements entre la France et la Mac\u00e9doine du Nord\u00a0: qui les impose\u00a0? 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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 sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 11 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif.\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 11, paragraphe 2, pr\u00e9cise que les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats.\"}},{\"@type\":\"Question\",\"name\":\"Quelles formalit\u00e9s pour \u00e9viter une imposition \u00e0 la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le protocole (point 8) pr\u00e9voit un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence, sauf autre disposition des autorit\u00e9s comp\u00e9tentes.\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Vos int\u00e9r\u00eats de placements entre la France et la Mac\u00e9doine du Nord\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention<\/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\u00a0: l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent n\u2019a pas de droit d\u2019imposer, sauf rattachement \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 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 (article 11, paragraphe 1).<\/li><li>Sont vis\u00e9s les revenus des cr\u00e9ances de toute nature, des fonds publics et des obligations, y compris les primes et lots attach\u00e9s \u00e0 ces titres (article 11, paragraphe 2).<\/li><li>La r\u00e8gle ne joue pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe du b\u00e9n\u00e9ficiaire dans l\u2019\u00c9tat d\u2019o\u00f9 viennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/li><li>La convention ne s\u2019applique pas si la cr\u00e9ance a \u00e9t\u00e9 constitu\u00e9e principalement pour tirer avantage de l\u2019article 11 (article 11, 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 de source mac\u00e9donienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Mac\u00e9doine du Nord, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Mac\u00e9doine du Nord seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/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. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats exc\u00e9dant ceux de conditions normales entre parties li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent hors article 11<\/span><span class=\"ref\">Art. 11 \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 11, paragraphe 1<\/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. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb 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\">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 \u00e9pargnant r\u00e9sident de Mac\u00e9doine du Nord qui per\u00e7oit des int\u00e9r\u00eats de source fran\u00e7aise ne devrait \u00eatre impos\u00e9 que dans son \u00c9tat de r\u00e9sidence, \u00e0 condition d\u2019\u00eatre le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats et de pr\u00e9senter l\u2019attestation de r\u00e9sidence certifi\u00e9e pr\u00e9vue par le protocole. Le point se r\u00e8gle avec chaque \u00e9tablissement payeur d\u00e8s l\u2019installation.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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 Mac\u00e9doine du Nord\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-interets-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\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/interets\/\" class=\"cur\"><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<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 convention pr\u00e9voit-elle une retenue \u00e0 la source sur les int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 11 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif.<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 11, paragraphe 2, pr\u00e9cise que les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats.<\/p><\/details><details><summary>Quelles formalit\u00e9s pour \u00e9viter une imposition \u00e0 la source\u00a0?<\/summary><p>Le protocole (point 8) pr\u00e9voit un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux de l\u2019\u00c9tat de r\u00e9sidence, sauf autre disposition des autorit\u00e9s comp\u00e9tentes.<\/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 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=macedoine-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\/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-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\u2013Mac\u00e9doine du Nord \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Mac\u00e9doine du NordConvention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole Vos int\u00e9r\u00eats de placements entre<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-23139","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23139","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=23139"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23139\/revisions"}],"predecessor-version":[{"id":28777,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23139\/revisions\/28777"}],"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=23139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}