{"id":23235,"date":"2026-11-08T13:08:17","date_gmt":"2026-11-08T12:08:17","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/monaco\/double-imposition\/"},"modified":"2026-11-08T13:08:17","modified_gmt":"2026-11-08T12:08:17","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/monaco\/double-imposition\/","title":{"rendered":"Comment la convention franco-mon\u00e9gasque \u00e9vite-t-elle la double imposition\u00a0? Les articles 11 et 24"},"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\":\"L\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices est-il pris en compte en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : pour une personne domicili\u00e9e en France, ou un Fran\u00e7ais vis\u00e9 par l\u2019article 7, il constitue un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t fran\u00e7ais sur le revenu aff\u00e9rent \u00e0 ces b\u00e9n\u00e9fices (article 11).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas de double imposition non pr\u00e9vue par la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019administration dans les trois ans de la premi\u00e8re notification ; les deux administrations s\u2019entendent pour supprimer la double imposition, puis l\u2019affaire peut \u00eatre port\u00e9e devant la commission consultative mixte (articles 24 et 25).\"}},{\"@type\":\"Question\",\"name\":\"La convention pr\u00e9voit-elle une m\u00e9thode g\u00e9n\u00e9rale de cr\u00e9dit ou d\u2019exon\u00e9ration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle pr\u00e9voit des m\u00e9canismes cibl\u00e9s (articles 10 et 11) et renvoie les autres situations \u00e0 l\u2019entente des administrations (article 24).\"}}]}<\/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\/monaco\/\">France\u2013Monaco<\/a> \u203a Article 11 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Monaco<\/span><span class=\"metaline\">Convention fiscale sign\u00e9e \u00e0 Paris le 18 mai 1963 (avec un protocole de signature et un \u00e9change de lettres), modifi\u00e9e notamment par l\u2019avenant du 25 juin 1969, par l\u2019avenant et l\u2019\u00e9change de lettres du 26 mai 2003, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la convention franco-mon\u00e9gasque \u00e9vite-t-elle la double imposition\u00a0? Les articles 11 et 24<\/h1>\n<p class=\"lead\">La convention franco-mon\u00e9gasque n\u2019a pas de clause g\u00e9n\u00e9rale d\u2019\u00e9limination des doubles impositions. Elle traite surtout l\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices, imputable sur l\u2019imp\u00f4t fran\u00e7ais, et renvoie les autres cas \u00e0 l\u2019entente des deux administrations.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/monaco\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/monaco\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/monaco\/interets\/\">Int\u00e9r\u00eats<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/monaco\/salaires\/\">Salaires<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-monaco.webp\" alt=\"Port Hercule, Monaco\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Double imposition<\/span><b>Port Hercule, Monaco<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Lorsqu\u2019une personne domicili\u00e9e en France est soumise \u00e0 l\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s \u00e0 Monaco, cet imp\u00f4t est un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t fran\u00e7ais sur le revenu aff\u00e9rent \u00e0 ces b\u00e9n\u00e9fices (article 11, paragraphe 1).<\/li><li>Ce cr\u00e9dit vaut aussi pour les Fran\u00e7ais install\u00e9s \u00e0 Monaco vis\u00e9s par l\u2019article 7 (article 11, paragraphe 2).<\/li><li>Les retenues op\u00e9r\u00e9es en France sur les revenus de valeurs mobili\u00e8res et de propri\u00e9t\u00e9 industrielle, litt\u00e9raire et artistique de certaines entreprises mon\u00e9gasques sont imput\u00e9es sur l\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices (article 10, paragraphe 1).<\/li><li>Les deux administrations s\u2019entendent pour supprimer la double imposition dans les cas non r\u00e9gl\u00e9s\u00a0; le cas doit \u00eatre soumis dans les trois ans de la premi\u00e8re notification de la mesure contest\u00e9e (article 24).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quelle situation\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>Personne domicili\u00e9e en France soumise \u00e0 l\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices<\/span><span class=\"etat \">Cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Fran\u00e7ais install\u00e9 \u00e0 Monaco, vis\u00e9 par l\u2019article 7, dans la m\u00eame situation<\/span><span class=\"etat \">M\u00eame cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2<\/span><\/div><div class=\"r\"><span>Entreprise mon\u00e9gasque vis\u00e9e \u00e0 l\u2019article 2, revenus de valeurs mobili\u00e8res fran\u00e7ais<\/span><span class=\"etat \">Retenue fran\u00e7aise imput\u00e9e \u00e0 Monaco<\/span><span class=\"ref\">Art. 10 \u00a7 1<\/span><\/div><div class=\"r\"><span>Double imposition non r\u00e9gl\u00e9e par la convention<\/span><span class=\"etat \">Entente des administrations, puis commission mixte<\/span><span class=\"ref\">Art. 24 et 25<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11<\/span><p>\u00ab 1. Lorsque des personnes domicili\u00e9es en France sont soumises, \u00e0 raison de b\u00e9n\u00e9fices r\u00e9alis\u00e9s \u00e0 Monaco, \u00e0 l\u2019imp\u00f4t institu\u00e9 en Principaut\u00e9 en vertu de l\u2019article 1er de la pr\u00e9sente Convention, le montant de ce dernier imp\u00f4t est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t fran\u00e7ais sur le revenu des personnes physiques aff\u00e9rent auxdits b\u00e9n\u00e9fices. 2. Les dispositions de l\u2019alin\u00e9a qui pr\u00e9c\u00e8de sont \u00e9galement applicables \u00e0 l\u2019\u00e9gard des personnes vis\u00e9es au paragraphe 1 (premier alin\u00e9a) de l\u2019article 7. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24<\/span><p>\u00ab L\u2019administration fiscale fran\u00e7aise et l\u2019administration fiscale mon\u00e9gasque s\u2019entendent pour supprimer la double imposition dans les cas non r\u00e9gl\u00e9s par la pr\u00e9sente Convention ainsi que dans les cas o\u00f9 l\u2019interpr\u00e9tation ou l\u2019application de la Convention donnerait lieu \u00e0 des difficult\u00e9s ou \u00e0 des doutes. Ces cas doivent \u00eatre soumis dans les trois ans qui suivent la premi\u00e8re notification de la mesure qui entra\u00eene une imposition non conforme aux dispositions de la Convention \u00bb<\/p><\/div><\/div><p class=\"note2\">Le d\u00e9lai de trois ans de l\u2019article 24 r\u00e9sulte de la Convention multilat\u00e9rale. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois outils de la convention<\/h2><p>Pour \u00e9viter qu\u2019un m\u00eame revenu soit impos\u00e9 deux fois\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>L\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces b\u00e9n\u00e9fices (art. 11).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imputation \u00e0 Monaco<\/b><span>Les retenues fran\u00e7aises sur certains revenus des entreprises mon\u00e9gasques s\u2019imputent sur l\u2019imp\u00f4t mon\u00e9gasque (art. 10).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Entente des administrations<\/b><span>Pour les autres cas, saisine dans les trois ans, puis commission consultative mixte \u00e0 d\u00e9faut d\u2019accord (art. 24 et 25).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention franco-mon\u00e9gasque ne comporte pas de m\u00e9canisme g\u00e9n\u00e9ral comparable aux autres conventions\u00a0: elle vise surtout l\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices et renvoie les autres cas \u00e0 l\u2019entente des administrations. Pour un Fran\u00e7ais install\u00e9 \u00e0 Monaco et impos\u00e9 en France comme s\u2019il y \u00e9tait domicili\u00e9, il faut identifier chaque imp\u00f4t pay\u00e9 \u00e0 Monaco et agir dans le d\u00e9lai de trois ans pour saisir les autorit\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=monaco-double-imposition-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 chiffrer ma situation fiscale<\/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 exercez une activit\u00e9 ou percevez des revenus \u00e0 la fois en France et \u00e0 Monaco\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=monaco-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/monaco\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/monaco\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/monaco\/interets\/\">Int\u00e9r\u00eats<\/a><a href=\"\/conventions-fiscales\/monaco\/salaires\/\">Salaires<\/a><a href=\"\/conventions-fiscales\/monaco\/\">Convention France\u2013Monaco : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/monaco\/residence-fiscale\/\"><small>Art. 7<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/monaco\/pensions-retraite\/\"><small>Art. 7<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/monaco\/interets\/\"><small>Art. 13<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/monaco\/salaires\/\"><small>Art. 7<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/monaco\/double-imposition\/\" class=\"cur\"><small>Art. 11<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>L\u2019imp\u00f4t mon\u00e9gasque sur les b\u00e9n\u00e9fices est-il pris en compte en France\u00a0?<\/summary><p>Oui\u00a0: pour une personne domicili\u00e9e en France, ou un Fran\u00e7ais vis\u00e9 par l\u2019article 7, il constitue un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t fran\u00e7ais sur le revenu aff\u00e9rent \u00e0 ces b\u00e9n\u00e9fices (article 11).<\/p><\/details><details><summary>Que faire en cas de double imposition non pr\u00e9vue par la convention\u00a0?<\/summary><p>Saisir l\u2019administration dans les trois ans de la premi\u00e8re notification\u00a0; les deux administrations s\u2019entendent pour supprimer la double imposition, puis l\u2019affaire peut \u00eatre port\u00e9e devant la commission consultative mixte (articles 24 et 25).<\/p><\/details><details><summary>La convention pr\u00e9voit-elle une m\u00e9thode g\u00e9n\u00e9rale de cr\u00e9dit ou d\u2019exon\u00e9ration\u00a0?<\/summary><p>Non. Elle pr\u00e9voit des m\u00e9canismes cibl\u00e9s (articles 10 et 11) et renvoie les autres situations \u00e0 l\u2019entente des administrations (article 24).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention fiscale sign\u00e9e \u00e0 Paris le 18 mai 1963 (avec un protocole de signature et un \u00e9change de lettres), modifi\u00e9e notamment par l\u2019avenant du 25 juin 1969, par l\u2019avenant et l\u2019\u00e9change de lettres du 26 mai 2003, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Monaco modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant les avenants, les \u00e9changes de lettres et la Convention multilat\u00e9rale). 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 Monaco ?<\/span><h3>Faire chiffrer ma situation fiscale\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=monaco-double-imposition-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\/monaco\/\">Convention France\u2013Monaco : 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 Monaco ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=monaco-double-imposition-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\u2013Monaco \u203a Article 11 \u00b7 Double imposition Convention France\u2013MonacoConvention fiscale sign\u00e9e \u00e0 Paris le 18 mai 1963 (avec un protocole de signature et un \u00e9change de lettres),<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22479,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23235","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23235","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=23235"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23235\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22479"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}