{"id":23229,"date":"2026-11-08T13:07:31","date_gmt":"2026-11-08T12:07:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/interets\/"},"modified":"2026-11-09T00:35:42","modified_gmt":"2026-11-08T23:35:42","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/interets\/","title":{"rendered":"Placements et pr\u00eats entre la France et la Moldavie\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats selon l\u2019article 11\u00a0?"},"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 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.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\":\"Quel est le taux maximal d\u2019imposition des int\u00e9r\u00eats dans l\u2019\u00c9tat de la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"5 pour cent du montant brut, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats des obligations d\u2019\u00c9tat sont-ils concern\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les int\u00e9r\u00eats pay\u00e9s par un \u00c9tat, une collectivit\u00e9 ou une personne morale de droit public sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source (article 11, paragraphe 3, a).\"}},{\"@type\":\"Question\",\"name\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat de r\u00e9sidence du d\u00e9biteur, sauf s\u2019ils sont support\u00e9s par un \u00e9tablissement stable situ\u00e9 dans un \u00c9tat : ils proviennent alors de cet \u00c9tat (article 11, paragraphe 6).\"}}]}<\/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\/moldavie\/\">France\u2013Moldavie<\/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\u2013Moldavie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour<\/span><\/div>\n<h1>Placements et pr\u00eats entre la France et la Moldavie\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats selon l\u2019article 11\u00a0?<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer, sans d\u00e9passer 5 pour cent du montant brut, et certains int\u00e9r\u00eats li\u00e9s \u00e0 des personnes publiques en sont exon\u00e9r\u00e9s.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-moldavie.webp\" alt=\"Chi\u0219in\u0103u, Moldavie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Chi\u0219in\u0103u, Moldavie<\/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 pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la source peut pr\u00e9lever un imp\u00f4t limit\u00e9 \u00e0 5 pour cent du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source les int\u00e9r\u00eats re\u00e7us ou pay\u00e9s par un \u00c9tat, une collectivit\u00e9 ou une personne morale de droit public, et ceux de pr\u00eats garantis ou aid\u00e9s par un \u00c9tat (article 11, paragraphe 3).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t moldave donne droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a (ii)).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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 d\u2019un emprunteur moldave<\/span><span class=\"etat \">Les deux\u00a0: Moldavie 5 % maximum, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 21<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Moldavie, int\u00e9r\u00eats d\u2019un d\u00e9biteur fran\u00e7ais<\/span><span class=\"etat \">Les deux\u00a0: France 5 % maximum, d\u00e9duction en Moldavie<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 21<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats re\u00e7us ou pay\u00e9s par un \u00c9tat ou une personne publique<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Pr\u00eat garanti, assur\u00e9 ou aid\u00e9 par un \u00c9tat<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (article 7)<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Les p\u00e9nalit\u00e9s pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat mais si le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats est un r\u00e9sident de l\u2019autre Etat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 5 pour cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3, a<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont exon\u00e9r\u00e9s dans le premier Etat si\u00a0: a) la personne qui re\u00e7oit les int\u00e9r\u00eats est un \u00c9tat contractant, l\u2019une de ses collectivit\u00e9s locales ou territoriales ou l\u2019une de ses personnes morales de droit public, y compris la Banque Centrale de cet Etat\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">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\/compte-non-declare-en-moldavie-l-adhesion-de-ce-pays-a-la-convention-d\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>30 ao\u00fbt 2024<\/small><\/div><p>Compte non d\u00e9clar\u00e9 en Moldavie\u00a0: l&#x27;adh\u00e9sion de ce pays \u00e0 la convention d&#x27;assistance administrative de l&#x27;OCDE ne fait pas \u00e9chapper \u00e0 l&#x27;amende major\u00e9e de 10\u00a0000 \u20ac<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/moldavie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Moldavie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un placement r\u00e9mun\u00e9r\u00e9 dans l\u2019autre pays supporte au plus 5 pour cent d\u2019imp\u00f4t \u00e0 la source, puis l\u2019imposition de l\u2019\u00c9tat de r\u00e9sidence, qui accorde un cr\u00e9dit ou une d\u00e9duction. Le b\u00e9n\u00e9fice du plafond suppose d\u2019\u00eatre le b\u00e9n\u00e9ficiaire effectif et de justifier sa r\u00e9sidence. Les int\u00e9r\u00eats de pr\u00eats entre parties li\u00e9es ne b\u00e9n\u00e9ficient de la convention que pour un montant normal (article 11, paragraphe 7).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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 le point sur mes placements<\/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 d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/moldavie\/\">Convention France\u2013Moldavie : 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\/moldavie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/double-imposition\/\"><small>Art. 21<\/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>Quel est le taux maximal d\u2019imposition des int\u00e9r\u00eats dans l\u2019\u00c9tat de la source\u00a0?<\/summary><p>5 pour cent du montant brut, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/p><\/details><details><summary>Les int\u00e9r\u00eats des obligations d\u2019\u00c9tat sont-ils concern\u00e9s\u00a0?<\/summary><p>Les int\u00e9r\u00eats pay\u00e9s par un \u00c9tat, une collectivit\u00e9 ou une personne morale de droit public sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source (article 11, paragraphe 3, a).<\/p><\/details><details><summary>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats\u00a0?<\/summary><p>De l\u2019\u00c9tat de r\u00e9sidence du d\u00e9biteur, sauf s\u2019ils sont support\u00e9s par un \u00e9tablissement stable situ\u00e9 dans un \u00c9tat\u00a0: ils proviennent alors de cet \u00c9tat (article 11, paragraphe 6).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour \u2014 Convention avec la Moldavie &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur selon impots.gouv.fr\u00a0; ses dispositions s\u2019appliquent \u00e0 compter du 1er janvier suivant l\u2019ann\u00e9e civile de son entr\u00e9e en vigueur (article 29, paragraphe 2). 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 Moldavie ?<\/span><h3>Faire le point sur mes placements\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=moldavie-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\/moldavie\/\">Convention France\u2013Moldavie : 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 Moldavie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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\u2013Moldavie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013MoldavieConvention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22478,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23229","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23229","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=23229"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23229\/revisions"}],"predecessor-version":[{"id":28958,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23229\/revisions\/28958"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}