{"id":23181,"date":"2026-11-08T13:00:35","date_gmt":"2026-11-08T12:00:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/dividendes\/"},"modified":"2026-11-08T17:39:38","modified_gmt":"2026-11-08T16:39:38","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/dividendes\/","title":{"rendered":"Vous touchez des dividendes entre la France et Malte\u00a0: quelle retenue \u00e0 la source\u00a0? 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imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte pr\u00e9voit l\u2019imposition seulement \u00e0 Malte pour une soci\u00e9t\u00e9 maltaise d\u00e9tenant directement au moins 10 % du capital, mais la Convention multilat\u00e9rale refuse tout avantage obtenu principalement par un montage.\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition des dividendes maltais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte dans l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}}]}<\/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\/malte\/\">France\u2013Malte<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Malte<\/span><span class=\"metaline\">Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous touchez des dividendes entre la France et Malte\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de l\u2019accord<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. La France peut pr\u00e9lever au plus 15 % sur ceux vers\u00e9s \u00e0 un r\u00e9sident de Malte\u00a0; c\u00f4t\u00e9 maltais, l\u2019imp\u00f4t est limit\u00e9 selon des r\u00e8gles propres.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-malte.webp\" alt=\"Marsaxlokk, Malte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Marsaxlokk, Malte<\/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 \u00c9tat sont imposables dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>Sur les dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise vers\u00e9s \u00e0 un r\u00e9sident de Malte b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t fran\u00e7ais ne peut exc\u00e9der 15 % du montant brut (article 10, paragraphe 2, a).<\/li><li>Les dividendes vers\u00e9s \u00e0 une soci\u00e9t\u00e9 r\u00e9sidente de Malte qui d\u00e9tient directement au moins 10 % du capital de la soci\u00e9t\u00e9 fran\u00e7aise ne sont imposables qu\u2019\u00e0 Malte (article 10, paragraphe 2, a).<\/li><li>Sur les dividendes d\u2019une soci\u00e9t\u00e9 maltaise vers\u00e9s \u00e0 un r\u00e9sident de France, l\u2019imp\u00f4t maltais ne peut exc\u00e9der celui qui peut \u00eatre mis \u00e0 la charge de la soci\u00e9t\u00e9 sur les b\u00e9n\u00e9fices distribu\u00e9s (article 10, paragraphe 2, b, i).<\/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 Malte, dividendes de soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Malte\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 maltaise d\u00e9tenant directement au moins 10 % de la soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Malte seulement<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes de soci\u00e9t\u00e9 maltaise<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 24 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Un plafond de 15 % s\u2019applique aussi c\u00f4t\u00e9 maltais lorsque les dividendes proviennent de b\u00e9n\u00e9fices ayant b\u00e9n\u00e9fici\u00e9 d\u2019aides fiscales \u00e0 l\u2019industrie, sous conditions d\u00e9claratives (article 10, paragraphe 2, b, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, a<\/span><p>\u00ab Lorsque les dividendes sont pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident de France \u00e0 un r\u00e9sident de Malte qui en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t fran\u00e7ais ainsi \u00e9tabli ne peut exc\u00e9der 15 % du montant brut des dividendes. Toutefois, les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident de France et dont le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui est un r\u00e9sident de Malte et qui d\u00e9tient directement au moins 10 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes, ne sont imposables qu\u2019\u00e0 Malte \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, b, i<\/span><p>\u00ab l\u2019imp\u00f4t maltais ne peut exc\u00e9der celui pouvant \u00eatre mis \u00e0 la charge de la soci\u00e9t\u00e9 qui paye les dividendes en ce qui concerne les b\u00e9n\u00e9fices ainsi distribu\u00e9s\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 10, paragraphe 2, a, r\u00e9dig\u00e9 par l\u2019article 2 de l\u2019avenant du 29 ao\u00fbt 2008. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-dirigeant-une-societe-irlandaise-de-vente-en-ligne-depuis-sa-boutique-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>12 f\u00e9vrier 2026<\/small><\/div><p>Couple dirigeant une soci\u00e9t\u00e9 irlandaise de vente en ligne depuis sa boutique du Vaucluse\u00a0: \u00e9tablissement stable en France, centre des int\u00e9r\u00eats \u00e9conomiques en France et b\u00e9n\u00e9fices reconstitu\u00e9s impos\u00e9s comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-se-disant-resident-maltais-puis-suisse-mais-vivant-dans-sa-maison-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Couple se disant r\u00e9sident maltais puis suisse mais vivant dans sa maison de Sciez\u00a0: foyer en France et foyer d&#x27;habitation permanent en France au sens de la convention franco-suisse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>30 juin 2026<\/small><\/div><p>D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/malte\/#decisions\">Voir les 3 d\u00e9cisions qui concernent Malte \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un particulier r\u00e9sident de Malte qui re\u00e7oit des dividendes fran\u00e7ais peut subir en France un imp\u00f4t plafonn\u00e9 \u00e0 15 % du brut s\u2019il en est le b\u00e9n\u00e9ficiaire effectif. Une soci\u00e9t\u00e9 maltaise d\u00e9tenant directement au moins 10 % du capital n\u2019est imposable qu\u2019\u00e0 Malte, sous r\u00e9serve de la clause anti-abus ajout\u00e9e par la Convention multilat\u00e9rale. Pour un r\u00e9sident de France, les dividendes maltais entrent dans l\u2019imp\u00f4t fran\u00e7ais avec un cr\u00e9dit pour l\u2019imp\u00f4t maltais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 l\u2019imposition de 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 d\u2019une soci\u00e9t\u00e9 fran\u00e7aise en vivant \u00e0 Malte, ou d\u2019une soci\u00e9t\u00e9 maltaise en vivant 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=malte-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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\/malte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/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 d\u2019imp\u00f4t fran\u00e7ais sur des dividendes vers\u00e9s \u00e0 un particulier r\u00e9sident de Malte\u00a0?<\/summary><p>15 % du montant brut des dividendes, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Une holding maltaise peut-elle recevoir des dividendes fran\u00e7ais sans imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le texte pr\u00e9voit l\u2019imposition seulement \u00e0 Malte pour une soci\u00e9t\u00e9 maltaise d\u00e9tenant directement au moins 10 % du capital, mais la Convention multilat\u00e9rale refuse tout avantage obtenu principalement par un montage.<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition des dividendes maltais\u00a0?<\/summary><p>Ils sont pris en compte dans l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord franco maltais modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (Convention multilat\u00e9rale en vigueur pour Malte depuis le 1er avril 2019). 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 Malte ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de 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=malte-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Malte<\/span><div class=\"rel\"><a href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\">Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<small>TA Pau, 10 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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 Malte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22473,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23181","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23181","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=23181"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23181\/revisions"}],"predecessor-version":[{"id":25187,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23181\/revisions\/25187"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22473"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}