{"id":23141,"date":"2026-11-08T12:54:45","date_gmt":"2026-11-08T11:54:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/macedoine\/plus-values\/"},"modified":"2026-11-08T12:54:45","modified_gmt":"2026-11-08T11:54:45","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/macedoine\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres en lien avec la Mac\u00e9doine du Nord\u00a0: qui impose le gain\u00a0? 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c\u00e9dant.\"}},{\"@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 13, 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.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et la Mac\u00e9doine du Nord me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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 13 \u00b7 Plus-values<\/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>Vous vendez un bien ou des titres en lien avec la Mac\u00e9doine du Nord\u00a0: qui impose le gain\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">Un immeuble, ou une soci\u00e9t\u00e9 dont plus de 50 % de la valeur vient d\u2019immeubles, est imposable dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9. Pour les autres titres, la convention ne pr\u00e9voit pas de r\u00e8gle de participation substantielle\u00a0: le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 13 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 13, paragraphe 1, a).<\/li><li>Les titres d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est constitu\u00e9 pour plus de 50 % d\u2019immeubles situ\u00e9s dans un \u00c9tat y sont imposables, hors immeubles affect\u00e9s \u00e0 sa propre exploitation (article 13, paragraphe 1, b).<\/li><li>Les biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s (article 13, paragraphe 2).<\/li><li>Tous les autres gains, notamment sur actions et parts de soci\u00e9t\u00e9s non immobili\u00e8res, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/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 Mac\u00e9doine du Nord par un r\u00e9sident de France<\/span><span class=\"etat \">Mac\u00e9doine du Nord\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mac\u00e9donien<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident de Mac\u00e9doine du Nord<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \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. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions ou parts d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s\u00a0; b) Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable, dont l&#x27;actif ou les biens sont constitu\u00e9s pour plus de 50 % de leur valeur &#8211; directement ou indirectement par l&#x27;interposition d&#x27;une ou plusieurs autres soci\u00e9t\u00e9s, fiducies ou institutions comparables &#8211; de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 et situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/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 et 3 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>Pour un dirigeant qui s\u2019installe en Mac\u00e9doine du Nord, la convention r\u00e9serve \u00e0 l\u2019\u00c9tat de r\u00e9sidence le gain de cession des titres d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re, sans seuil de participation substantielle. La date du transfert de r\u00e9sidence et sa solidit\u00e9 au sens de l\u2019article 4 sont donc d\u00e9cisives. Les soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re font exception et se rep\u00e8rent avant la cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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 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-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\/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><\/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\/\" class=\"cur\"><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\/\"><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>La vente de mes actions fran\u00e7aises est-elle impos\u00e9e en France si je r\u00e9side en Mac\u00e9doine du Nord\u00a0?<\/summary><p>Non, sauf soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ou titres rattach\u00e9s \u00e0 un \u00e9tablissement stable\u00a0: l\u2019article 13, paragraphe 4, r\u00e9serve le gain \u00e0 l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 13, 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><details><summary>Que se passe-t-il si la France et la Mac\u00e9doine du Nord me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/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 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=macedoine-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\/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-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\u2013Mac\u00e9doine du Nord \u203a Article 13 \u00b7 Plus-values Convention France\u2013Mac\u00e9doine du NordConvention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole Vous vendez un bien ou<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-23141","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23141","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=23141"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23141\/revisions"}],"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=23141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}