{"id":23151,"date":"2026-11-08T12:56:15","date_gmt":"2026-11-08T11:56:15","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/madagascar\/residence-fiscale\/"},"modified":"2026-11-09T00:26:34","modified_gmt":"2026-11-08T23:26:34","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/madagascar\/residence-fiscale\/","title":{"rendered":"Install\u00e9 \u00e0 Madagascar, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-malgache"},"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\":\"Que se passe-t-il si la France et Madagascar 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.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on \u00eatre r\u00e9sident de Madagascar en n\u2019y \u00e9tant impos\u00e9 que sur ses revenus malgaches ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 4, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat que pour les revenus de sources situ\u00e9es dans cet \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour un binational franco-malgache ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les crit\u00e8res du foyer, du centre des int\u00e9r\u00eats vitaux et du s\u00e9jour habituel ne permettent pas de trancher, la double nationalit\u00e9 renvoie \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 4, paragraphe 2, d).\"}}]}<\/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\/madagascar\/\">France\u2013Madagascar<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Madagascar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour<\/span><\/div>\n<h1>Install\u00e9 \u00e0 Madagascar, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-malgache<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat celui que sa l\u00e9gislation assujettit \u00e0 l\u2019imp\u00f4t en raison de son domicile ou de sa r\u00e9sidence, \u00e0 l\u2019exclusion de ceux qui n\u2019y sont impos\u00e9s que sur leurs revenus locaux. Si la France et Madagascar vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 4 tranche selon une cascade de crit\u00e8res.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/madagascar\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-madagascar.webp\" alt=\"Morondava, Madagascar\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Morondava, Madagascar<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>Une personne impos\u00e9e dans un \u00c9tat seulement sur ses revenus de source locale n\u2019en est pas r\u00e9sidente au sens de la convention (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, l\u2019\u00c9tat du foyer d\u2019habitation permanent l\u2019emporte\u00a0; avec un foyer dans chaque pays, c\u2019est le centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/li><li>\u00c0 d\u00e9faut, l\u2019\u00c9tat du s\u00e9jour habituel, puis celui de la nationalit\u00e9\u00a0; sinon, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, b \u00e0 d).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\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>Foyer d\u2019habitation permanent \u00e0 Madagascar seulement<\/span><span class=\"etat \">Madagascar<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent en France seulement<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">L\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">L\u2019\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">L\u2019\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Binational franco-malgache, ou ni l\u2019une ni l\u2019autre nationalit\u00e9<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Pour une soci\u00e9t\u00e9 r\u00e9sidente des deux \u00c9tats, c\u2019est le si\u00e8ge social statutaire qui compte (article 4, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot; r\u00e9sident d&#x27;un Etat &quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge social statutaire ou de tout autre crit\u00e8re de nature analogue. Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l&#x27;imp\u00f4t dans cet Etat que pour les revenus de sources situ\u00e9es dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a et b<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme r\u00e9sident de l&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat avec lequel ses int\u00e9r\u00eats personnels et \u00e9conomiques sont les plus importants (centre des int\u00e9r\u00eats vitaux)\u00a0; b) Si l&#x27;Etat o\u00f9 cette personne a le centre de ses int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, ou si elle ne dispose d&#x27;un foyer d&#x27;habitation permanent dans aucun des Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat o\u00f9 elle s\u00e9journe de fa\u00e7on habituelle\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Si la France et Madagascar vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos int\u00e9r\u00eats personnels et \u00e9conomiques les plus importants\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/francais-retraite-a-madagascar-vendant-un-bien-a-nantes-pas-d-exoneration-de-la\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>17 mars 2023<\/small><\/div><p>Fran\u00e7ais retrait\u00e9 \u00e0 Madagascar vendant un bien \u00e0 Nantes\u00a0: pas d&#x27;exon\u00e9ration de la plus-value r\u00e9serv\u00e9e aux r\u00e9sidents ni de tol\u00e9rance pour les non-r\u00e9sidents ressortissants d&#x27;\u00c9tats tiers<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/resident-de-madagascar-cedant-des-parts-de-sci-a-strasbourg-et-la-jaille-yvon\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>28 mars 2024<\/small><\/div><p>R\u00e9sident de Madagascar c\u00e9dant des parts de SCI \u00e0 Strasbourg et La Jaille-Yvon\u00a0: plus-value imposable en France, m\u00eame si l&#x27;une des soci\u00e9t\u00e9s d\u00e9tient des immeubles en cr\u00e9dit-bail<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/medecin-salarie-d-hopitaux-francais-se-disant-resident-malgache-domicilie-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>3 avril 2025<\/small><\/div><p>M\u00e9decin salari\u00e9 d&#x27;h\u00f4pitaux fran\u00e7ais se disant r\u00e9sident malgache\u00a0: domicili\u00e9 en France par son activit\u00e9 principale, il est impos\u00e9 sur ses salaires et doit la majoration de 40 %<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/madagascar\/#decisions\">Voir les 5 d\u00e9cisions qui concernent Madagascar \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le d\u00e9partage commence par le logement\u00a0: un foyer d\u2019habitation permanent conserv\u00e9 seul en France maintient la r\u00e9sidence fran\u00e7aise. Avec un foyer dans chaque pays, ce sont les int\u00e9r\u00eats personnels et \u00e9conomiques les plus importants qui tranchent. Une installation \u00e0 Madagascar se pr\u00e9pare donc en organisant le logement, la vie familiale et le patrimoine, et en gardant la trace des s\u00e9jours.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-residence-fiscale-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 r\u00e9sidence avant le d\u00e9part<\/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 partagez votre vie entre la France et Madagascar\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/madagascar\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/madagascar\/\">Convention France\u2013Madagascar : 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\/madagascar\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/madagascar\/double-imposition\/\"><small>Art. 22<\/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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Que se passe-t-il si la France et Madagascar 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><details><summary>Peut-on \u00eatre r\u00e9sident de Madagascar en n\u2019y \u00e9tant impos\u00e9 que sur ses revenus malgaches\u00a0?<\/summary><p>Non\u00a0: l\u2019article 4, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat que pour les revenus de sources situ\u00e9es dans cet \u00c9tat.<\/p><\/details><details><summary>Que se passe-t-il pour un binational franco-malgache\u00a0?<\/summary><p>Si les crit\u00e8res du foyer, du centre des int\u00e9r\u00eats vitaux et du s\u00e9jour habituel ne permettent pas de trancher, la double nationalit\u00e9 renvoie \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 4, paragraphe 2, d).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour \u2014 Convention avec Madagascar (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 1984\u00a0; elle a remplac\u00e9 la convention du 29 septembre 1962. 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 \u00e0 Madagascar ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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=madagascar-residence-fiscale-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Madagascar<\/span><div class=\"rel\"><a href=\"\/decisions\/dirigeant-installe-a-madagascar-epouse-et-enfant-en-france-residence-fiscale\/\">Dirigeant install\u00e9 \u00e0 Madagascar, \u00e9pouse et enfant en France\u00a0: r\u00e9sidence fiscale fran\u00e7aise et imposition des plus-values sur les titres Madarail et Vecturis encaiss\u00e9es \u00e0 Maurice<small>CAA Toulouse, 5 juin 2025<\/small><\/a><a href=\"\/decisions\/installe-a-madagascar-mais-fille-scolarisee-en-france-residence-francaise\/\">Install\u00e9 \u00e0 Madagascar mais fille scolaris\u00e9e en France\u00a0: r\u00e9sidence fran\u00e7aise confirm\u00e9e, mais la plus-value en sursis sur des titres annul\u00e9s apr\u00e8s faillite n&#x27;est pas imposable faute de valeur<small>CAA Paris, 20 janvier 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/madagascar\/\">Convention France\u2013Madagascar : 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 \u00e0 Madagascar ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=madagascar-residence-fiscale-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\u2013Madagascar \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013MadagascarConvention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour Install\u00e9 \u00e0 Madagascar,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22469,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23151","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23151","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=23151"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23151\/revisions"}],"predecessor-version":[{"id":28804,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23151\/revisions\/28804"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22469"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}