{"id":23243,"date":"2026-11-08T13:09:27","date_gmt":"2026-11-08T12:09:27","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mongolie\/interets\/"},"modified":"2026-11-09T00:37:08","modified_gmt":"2026-11-08T23:37:08","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mongolie\/interets\/","title":{"rendered":"Placements et pr\u00eats entre la France et la Mongolie\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\u2019imp\u00f4t \u00e0 la source sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 pour cent du montant brut, si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les dividendes requalifi\u00e9s sont-ils des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : le terme int\u00e9r\u00eats ne comprend pas les revenus consid\u00e9r\u00e9s comme des dividendes selon l\u2019article 10 (article 11, paragraphe 4).\"}},{\"@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 si un \u00e9tablissement stable ou une base fixe supporte la charge de la dette : ils proviennent alors de l\u2019\u00c9tat o\u00f9 il se situe (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\/mongolie\/\">France\u2013Mongolie<\/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\u2013Mongolie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022<\/span><\/div>\n<h1>Placements et pr\u00eats entre la France et la Mongolie\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 du b\u00e9n\u00e9ficiaire. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut pr\u00e9lever jusqu\u2019\u00e0 10 pour cent du montant brut, sauf dans plusieurs cas o\u00f9 seul l\u2019\u00c9tat de r\u00e9sidence impose, notamment les pr\u00eats consentis par un \u00e9tablissement de cr\u00e9dit.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mongolie.webp\" alt=\"Steppe mongole, Mongolie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Steppe mongole, Mongolie<\/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 les imposer, sans d\u00e9passer 10 pour cent du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Seul l\u2019\u00c9tat de r\u00e9sidence impose les int\u00e9r\u00eats li\u00e9s \u00e0 une personne publique, \u00e0 une vente \u00e0 cr\u00e9dit entre entreprises ou \u00e0 un pr\u00eat consenti par un \u00e9tablissement de cr\u00e9dit (article 11, paragraphe 3).<\/li><li>Si l\u2019imp\u00f4t mongol d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant, le r\u00e9sident de France peut saisir l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise (article 23, paragraphe 1, b).<\/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 mongol<\/span><span class=\"etat \">Les deux\u00a0: Mongolie 10 % maximum, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Mongolie, int\u00e9r\u00eats d\u2019un d\u00e9biteur fran\u00e7ais<\/span><span class=\"etat \">Les deux\u00a0: France 10 % maximum, d\u00e9duction en Mongolie<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23<\/span><\/div><div class=\"r\"><span>Pr\u00eat consenti par un \u00e9tablissement de cr\u00e9dit<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 c<\/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>Vente \u00e0 cr\u00e9dit d\u2019\u00e9quipements, de marchandises ou de services entre entreprises<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/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, paragraphes 1 et 2<\/span><p>\u00ab 1. Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats mentionn\u00e9s au paragraphe 1 ne sont imposables que dans l&#x27;Etat contractant dont la personne qui re\u00e7oit les int\u00e9r\u00eats est un r\u00e9sident, si cette personne en est le b\u00e9n\u00e9ficiaire effectif, et si l&#x27;une des conditions suivantes est remplie\u00a0: [\u2026] c) Les int\u00e9r\u00eats sont pay\u00e9s au titre d&#x27;un pr\u00eat de n&#x27;importe quelle nature consenti par un \u00e9tablissement de cr\u00e9dit. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un particulier qui pr\u00eate \u00e0 une soci\u00e9t\u00e9 ou \u00e0 une personne de l\u2019autre pays peut subir jusqu\u2019\u00e0 10 pour cent d\u2019imp\u00f4t \u00e0 la source, puis l\u2019imposition de son \u00c9tat de r\u00e9sidence, qui accorde un cr\u00e9dit ou une d\u00e9duction. Les int\u00e9r\u00eats vers\u00e9s au titre d\u2019un pr\u00eat d\u2019\u00e9tablissement de cr\u00e9dit \u00e9chappent \u00e0 l\u2019imp\u00f4t de la source. Entre parties li\u00e9es, seul un montant d\u2019int\u00e9r\u00eats normal b\u00e9n\u00e9ficie de la convention (article 11, paragraphe 7).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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 pr\u00eat, d\u2019un compte 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=mongolie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mongolie\/\">Convention France\u2013Mongolie : 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\/mongolie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/double-imposition\/\"><small>Art. 23<\/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\u2019imp\u00f4t \u00e0 la source sur les int\u00e9r\u00eats\u00a0?<\/summary><p>10 pour cent du montant brut, si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/p><\/details><details><summary>Les dividendes requalifi\u00e9s sont-ils des int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: le terme int\u00e9r\u00eats ne comprend pas les revenus consid\u00e9r\u00e9s comme des dividendes selon l\u2019article 10 (article 11, paragraphe 4).<\/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 si un \u00e9tablissement stable ou une base fixe supporte la charge de la dette\u00a0: ils proviennent alors de l\u2019\u00c9tat o\u00f9 il se situe (article 11, paragraphe 6).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022 \u2014 Version consolid\u00e9e de la convention avec la Mongolie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune; Convention avec la Mongolie (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 1998\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2025 pour la Mongolie. 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 Mongolie ?<\/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=mongolie-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\/mongolie\/\">Convention France\u2013Mongolie : 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 Mongolie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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\u2013Mongolie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013MongolieConvention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22480,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23243","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23243","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=23243"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23243\/revisions"}],"predecessor-version":[{"id":28985,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23243\/revisions\/28985"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22480"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}