{"id":23178,"date":"2026-11-08T13:00:10","date_gmt":"2026-11-08T12:00:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mali\/residence-fiscale\/"},"modified":"2026-11-09T00:29:17","modified_gmt":"2026-11-08T23:29:17","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mali\/residence-fiscale\/","title":{"rendered":"Install\u00e9 au Mali, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\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\":\"Que se passe-t-il si la France et le Mali me consid\u00e8rent tous deux comme domicili\u00e9 chez eux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 2 d\u00e9partage : foyer permanent d\u2019habitation entendu comme centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long, puis nationalit\u00e9 et, \u00e0 d\u00e9faut, accord des administrations.\"}},{\"@type\":\"Question\",\"name\":\"Poss\u00e9der un logement suffit-il \u00e0 fixer le domicile ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Le foyer permanent d\u2019habitation est d\u00e9fini comme le centre des int\u00e9r\u00eats vitaux, c\u2019est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites (article 2, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Comment se d\u00e9termine le domicile d\u2019une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au lieu de son si\u00e8ge social statutaire (article 2, paragraphe 2).\"}}]}<\/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\/mali\/\">France\u2013Mali<\/a> \u203a Article 2 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mali<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour<\/span><\/div>\n<h1>Install\u00e9 au Mali, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention<\/h1>\n<p class=\"lead\">La convention avec le Mali parle de \u00ab\u00a0domicile\u00a0\u00bb et non de r\u00e9sidence. Une personne est domicili\u00e9e l\u00e0 o\u00f9 elle a son foyer permanent d\u2019habitation, d\u00e9fini comme le centre de ses int\u00e9r\u00eats vitaux. \u00c0 d\u00e9faut, la dur\u00e9e des s\u00e9jours puis la nationalit\u00e9 tranchent. De ce domicile d\u00e9pend la r\u00e9partition de vos revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mali\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mali.webp\" alt=\"R\u00e9gion de Mopti, Mali\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 2 \u00b7 R\u00e9sidence<\/span><b>R\u00e9gion de Mopti, Mali<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Une personne physique est domicili\u00e9e au lieu de son foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire de son centre des int\u00e9r\u00eats vitaux, le lieu avec lequel ses relations personnelles sont les plus \u00e9troites (article 2, paragraphe 1).<\/li><li>Si ce lieu ne peut \u00eatre d\u00e9termin\u00e9, elle est r\u00e9put\u00e9e domicili\u00e9e l\u00e0 o\u00f9 elle s\u00e9journe le plus longtemps (article 2, paragraphe 1, second alin\u00e9a).<\/li><li>En cas de s\u00e9jours d\u2019\u00e9gale dur\u00e9e, l\u2019\u00c9tat dont elle est ressortissante l\u2019emporte\u00a0; si elle n\u2019est ressortissante d\u2019aucun, les autorit\u00e9s administratives sup\u00e9rieures tranchent d\u2019un commun accord (article 2, paragraphe 1).<\/li><li>Le domicile ainsi d\u00e9termin\u00e9 commande l\u2019application de toutes les r\u00e8gles de la convention sur les imp\u00f4ts sur le revenu (article 8, paragraphe 2).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous domicili\u00e9 au sens de la convention\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>Relations personnelles les plus \u00e9troites au Mali<\/span><span class=\"etat \">Le Mali<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>Relations personnelles les plus \u00e9troites en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable<\/span><span class=\"etat \">Lieu du s\u00e9jour le plus long<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><div class=\"r\"><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e<\/span><span class=\"etat \">L\u2019\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><div class=\"r\"><span>Ressortissant d\u2019aucun des deux \u00c9tats<\/span><span class=\"etat \">Accord des administrations<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><\/div><p class=\"note2\">Le texte ne pr\u00e9voit pas express\u00e9ment le cas d\u2019une personne ayant les deux nationalit\u00e9s. Un contribuable qui prouve une double imposition peut saisir les autorit\u00e9s comp\u00e9tentes de l\u2019un ou l\u2019autre \u00c9tat (article 41).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 2, paragraphe 1<\/span><p>\u00ab Une personne physique est domicili\u00e9e, au sens de la pr\u00e9sente Convention, au lieu o\u00f9 elle a son &quot; foyer permanent d&#x27;habitation &quot;, cette expression d\u00e9signant le centre des int\u00e9r\u00eats vitaux, c&#x27;est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites. Lorsqu&#x27;il n&#x27;est pas possible de d\u00e9terminer le domicile d&#x27;apr\u00e8s l&#x27;alin\u00e9a qui pr\u00e9c\u00e8de, la personne physique est r\u00e9put\u00e9e poss\u00e9der son domicile dans celui des Etats contractants o\u00f9 elle s\u00e9journe le plus longtemps. En cas de s\u00e9jour d&#x27;\u00e9gale dur\u00e9e dans les deux Etats, elle est r\u00e9put\u00e9e avoir son domicile dans celui dont elle est ressortissante. Si elle n&#x27;est ressortissante d&#x27;aucun d&#x27;eux, les autorit\u00e9s administratives sup\u00e9rieures des Etats trancheront la difficult\u00e9 d&#x27;un commun accord. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Quatre crit\u00e8res, dans cet ordre<\/h2><p>L\u2019article 2 se lit comme une cascade\u00a0: on ne passe au crit\u00e8re suivant que si le pr\u00e9c\u00e9dent ne permet pas de conclure.<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Entendu comme le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu avec lequel vos relations personnelles sont les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9jour le plus long<\/b><span>Si ce lieu ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e\u00a0: l\u2019\u00c9tat dont vous \u00eates ressortissant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>Ressortissant d\u2019aucun des deux \u00c9tats\u00a0: les autorit\u00e9s administratives sup\u00e9rieures 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\/salarie-porte-envoye-au-mali-et-au-togo-par-une-societe-de-guernesey-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>5 mai 2022<\/small><\/div><p>Salari\u00e9 port\u00e9 envoy\u00e9 au Mali et au Togo par une soci\u00e9t\u00e9 de Guernesey\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur n&#x27;\u00e9tant \u00e9tabli ni en France ni dans l&#x27;Union europ\u00e9enne ou l&#x27;EEE<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/mali\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Mali \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Cette convention ne s\u2019arr\u00eate pas \u00e0 la possession d\u2019un logement\u00a0: le foyer permanent d\u2019habitation y est d\u00e9fini comme le lieu des relations personnelles les plus \u00e9troites. La famille, le conjoint et les enfants p\u00e8sent donc d\u2019embl\u00e9e. Une installation au Mali avec une famille rest\u00e9e en France fragilise le domicile malien. Les \u00e9l\u00e9ments qui situent votre vie personnelle au Mali se r\u00e9unissent d\u00e8s le d\u00e9part, et la dur\u00e9e des s\u00e9jours se documente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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 mon domicile fiscal<\/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 pr\u00e9parez une installation au Mali en gardant des attaches en France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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\/mali\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mali\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mali\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/mali\/\">Convention France\u2013Mali : 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\/mali\/residence-fiscale\/\" class=\"cur\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/fonction-publique\/\"><small>Art. 22<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mali\/double-imposition\/\"><small>Art. 26<\/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 le Mali me consid\u00e8rent tous deux comme domicili\u00e9 chez eux\u00a0?<\/summary><p>L\u2019article 2 d\u00e9partage\u00a0: foyer permanent d\u2019habitation entendu comme centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long, puis nationalit\u00e9 et, \u00e0 d\u00e9faut, accord des administrations.<\/p><\/details><details><summary>Poss\u00e9der un logement suffit-il \u00e0 fixer le domicile\u00a0?<\/summary><p>Non. Le foyer permanent d\u2019habitation est d\u00e9fini comme le centre des int\u00e9r\u00eats vitaux, c\u2019est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites (article 2, paragraphe 1).<\/p><\/details><details><summary>Comment se d\u00e9termine le domicile d\u2019une soci\u00e9t\u00e9\u00a0?<\/summary><p>Au lieu de son si\u00e8ge social statutaire (article 2, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour \u2014 Convention avec le Mali (impots.gouv.fr). Statut : En vigueur depuis le 1er janvier 1975. 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 au Mali ?<\/span><h3>Faire v\u00e9rifier mon domicile fiscal\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=mali-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/mali\/\">Convention France\u2013Mali : 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 au Mali ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mali-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\u2013Mali \u203a Article 2 \u00b7 R\u00e9sidence fiscale Convention France\u2013MaliConvention sign\u00e9e \u00e0 Paris le 22 septembre 1972, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour Install\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22472,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23178","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23178","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=23178"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23178\/revisions"}],"predecessor-version":[{"id":28864,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23178\/revisions\/28864"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22472"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}