{"id":23254,"date":"2026-11-08T13:11:03","date_gmt":"2026-11-08T12:11:03","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/namibie\/plus-values\/"},"modified":"2026-11-09T00:38:09","modified_gmt":"2026-11-08T23:38:09","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/namibie\/plus-values\/","title":{"rendered":"Vente d\u2019un immeuble ou de titres entre la France et la Namibie\u00a0: qui impose la plus-value (article 13)\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\":\"Des parts de SCI d\u00e9tenant un immeuble en France sont-elles imposables en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s en France, hors immeubles affect\u00e9s \u00e0 sa propre exploitation (article 13, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de Namibie qui vend des actions fran\u00e7aises est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non (article 13, paragraphe 4). Si la Namibie exon\u00e8re ces revenus en les consid\u00e9rant comme de source \u00e9trang\u00e8re, la France peut les imposer comme si la convention n\u2019existait pas (article 28, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re en Namibie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Namibie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, 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\/namibie\/\">France\u2013Namibie<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Namibie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996<\/span><\/div>\n<h1>Vente d\u2019un immeuble ou de titres entre la France et la Namibie\u00a0: qui impose la plus-value (article 13)\u00a0?<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble est imposable dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9, comme celle sur des parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement immobilier. Les autres gains rel\u00e8vent de l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant, sous r\u00e9serve de la clause de l\u2019article 28.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-namibie.webp\" alt=\"Deadvlei, Namibie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Deadvlei, Namibie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains sur un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 13, paragraphe 1, a).<\/li><li>Les gains sur des actions ou parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1, b).<\/li><li>Les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation ne sont pas pris en compte (article 13, paragraphe 1, b).<\/li><li>Les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant\u00a0; si la Namibie exon\u00e8re ces gains comme revenus de source \u00e9trang\u00e8re, la France peut les imposer (articles 13, paragraphe 4, et 28, paragraphe 1, a).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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 Namibie vendant un appartement en France<\/span><span class=\"etat fr\">France, puis d\u00e9duction en Namibie<\/span><span class=\"ref\">Art. 13 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France vendant un bien en Namibie<\/span><span class=\"etat \">Namibie\u00a0; cr\u00e9dit plafonn\u00e9 en France<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 actif principalement immobilier en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions ordinaires c\u00e9d\u00e9es par un r\u00e9sident de Namibie<\/span><span class=\"etat \">Namibie, sauf exon\u00e9ration namibienne<\/span><span class=\"ref\">Art. 13 \u00a7 4 et 28<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab a) Les gains qu&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 et situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat\u00a0; b) Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou personne morale, dont l&#x27;actif est principalement constitu\u00e9, directement ou par l&#x27;interposition d&#x27;une ou plusieurs autres soci\u00e9t\u00e9s ou personnes morales, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes pr\u00e9c\u00e9dents du pr\u00e9sent article ne sont imposables que dans l&#x27;Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 28, paragraphe 1, a<\/span><p>\u00ab a) Au cas o\u00f9, selon les dispositions des articles 11, 12, 13, 18 ou 21, la France devrait restreindre ou abandonner son droit d&#x27;imposer les revenus consid\u00e9r\u00e9s et o\u00f9, selon la l\u00e9gislation fiscale namibienne, ces revenus, consid\u00e9r\u00e9s comme \u00e9tant de source \u00e9trang\u00e8re, sont exon\u00e9r\u00e9s de l&#x27;imp\u00f4t namibien, la France peut imposer ces revenus comme si la pr\u00e9sente Convention n&#x27;existait pas\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\/responsable-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>17 octobre 2023<\/small><\/div><p>Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/namibie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Namibie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Une installation en Namibie ne fait pas sortir de France l\u2019imposition d\u2019un immeuble ou de parts de soci\u00e9t\u00e9 dont l\u2019actif est principalement immobilier en France. Pour les autres titres, la r\u00e8gle de l\u2019\u00c9tat de r\u00e9sidence ne joue pleinement que si la Namibie impose effectivement le gain\u00a0: \u00e0 d\u00e9faut, l\u2019article 28 permet \u00e0 la France de l\u2019imposer. La date de la cession et le traitement namibien des gains \u00e9trangers sont \u00e0 v\u00e9rifier avant toute vente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-plus-values-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>Pr\u00e9parer une cession avant mon d\u00e9part<\/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 envisagez de vendre un bien immobilier ou des titres en lien avec la France et la Namibie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/namibie\/\">Convention France\u2013Namibie : 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\/namibie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/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-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Des parts de SCI d\u00e9tenant un immeuble en France sont-elles imposables en France\u00a0?<\/summary><p>Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s en France, hors immeubles affect\u00e9s \u00e0 sa propre exploitation (article 13, paragraphe 1, b).<\/p><\/details><details><summary>Un r\u00e9sident de Namibie qui vend des actions fran\u00e7aises est-il impos\u00e9 en France\u00a0?<\/summary><p>En principe non (article 13, paragraphe 4). Si la Namibie exon\u00e8re ces revenus en les consid\u00e9rant comme de source \u00e9trang\u00e8re, la France peut les imposer comme si la convention n\u2019existait pas (article 28, paragraphe 1, a).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re en Namibie\u00a0?<\/summary><p>Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Namibie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 \u2014 Convention avec la Namibie (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1999. 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 Namibie ?<\/span><h3>Pr\u00e9parer une cession avant mon d\u00e9part\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=namibie-plus-values-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\/namibie\/\">Convention France\u2013Namibie : 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 Namibie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-plus-values-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\u2013Namibie \u203a Article 13 \u00b7 Plus-values Convention France\u2013NamibieConvention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 Vente d\u2019un immeuble ou de titres entre la France et la Namibie\u00a0:<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23254","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23254","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=23254"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23254\/revisions"}],"predecessor-version":[{"id":29002,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23254\/revisions\/29002"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22481"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}