{"id":23296,"date":"2026-11-08T13:16:58","date_gmt":"2026-11-08T12:16:58","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nouvelle-zelande\/interets\/"},"modified":"2026-11-09T00:42:33","modified_gmt":"2026-11-08T23:42:33","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nouvelle-zelande\/interets\/","title":{"rendered":"Placements et pr\u00eats entre la France et la Nouvelle-Z\u00e9lande\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? 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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\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat o\u00f9 r\u00e9side le d\u00e9biteur, ou de celui o\u00f9 se trouve l\u2019\u00e9tablissement stable qui a contract\u00e9 la dette et en supporte la charge (article 11, paragraphe 6).\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si le taux d\u2019int\u00e9r\u00eat est excessif entre parties li\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article ne s\u2019applique qu\u2019au montant normal ; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (article 11, paragraphe 7).\"}}]}<\/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\/nouvelle-zelande\/\">France\u2013Nouvelle-Z\u00e9lande<\/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\u2013Nouvelle-Z\u00e9lande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Placements et pr\u00eats entre la France et la Nouvelle-Z\u00e9lande\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side le cr\u00e9ancier. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer, dans la limite de 10 % de leur montant brut, avec un cr\u00e9dit d\u2019imp\u00f4t pour \u00e9viter la double imposition.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nouvelle-zelande.webp\" alt=\"Queenstown, Nouvelle-Z\u00e9lande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Queenstown, Nouvelle-Z\u00e9lande<\/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 provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat de source peut aussi les imposer, sans d\u00e9passer 10 % du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats vers\u00e9s \u00e0 un \u00c9tat, \u00e0 une collectivit\u00e9 locale ou \u00e0 un organisme public, ou li\u00e9s \u00e0 un pr\u00eat garanti par un \u00c9tat, sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de source (article 11, paragraphe 3).<\/li><li>Un r\u00e9sident de France b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t n\u00e9o-z\u00e9landais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (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 de source n\u00e9o-z\u00e9landaise<\/span><span class=\"etat \">Nouvelle-Z\u00e9lande, 10 % maximum\u00a0; puis France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Nouvelle-Z\u00e9lande, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat fr\">France, 10 % maximum\u00a0; puis Nouvelle-Z\u00e9lande avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00c9tat, une collectivit\u00e9 ou un organisme public<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/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 Les int\u00e9r\u00eats provenant d\u2019un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat d\u2019o\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\u2019imp\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 4<\/span><p>\u00ab Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des fonds publics et des obligations d\u2019emprunts, assortis ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices, et des cr\u00e9ances de toute nature ainsi que tous autres revenus assimil\u00e9s \u00e0 des revenus de pr\u00eats par la l\u00e9gislation fiscale de l\u2019Etat d\u2019o\u00f9 proviennent les revenus. \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\/retraite-partage-entre-paris-et-le-maroc-foyer-en-france-pension-imposable-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>28 juin 2023<\/small><\/div><p>Retrait\u00e9 partag\u00e9 entre Paris et le Maroc\u00a0: foyer en France, pension imposable en France et distribution de 532 534 euros d&#x27;un trust n\u00e9o-z\u00e9landais tax\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/nouvelle-zelande\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Nouvelle-Z\u00e9lande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un \u00e9pargnant install\u00e9 en Nouvelle-Z\u00e9lande qui garde des placements \u00e0 revenu fixe en France reste expos\u00e9 \u00e0 une imposition fran\u00e7aise limit\u00e9e \u00e0 10 % du brut, puis \u00e0 l\u2019imp\u00f4t n\u00e9o-z\u00e9landais avec cr\u00e9dit. L\u2019int\u00e9r\u00eat d\u2019un placement se mesure donc apr\u00e8s ces deux niveaux d\u2019imposition. Le lieu de r\u00e9sidence au sens de l\u2019article 4 et la qualit\u00e9 de b\u00e9n\u00e9ficiaire effectif conditionnent le plafond.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-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 analyser 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 de placements situ\u00e9s dans un pays alors que vous vivez dans l\u2019autre\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/nouvelle-zelande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/\">Convention France\u2013Nouvelle-Z\u00e9lande : 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\/nouvelle-zelande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/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>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>De l\u2019\u00c9tat o\u00f9 r\u00e9side le d\u00e9biteur, ou de celui o\u00f9 se trouve l\u2019\u00e9tablissement stable qui a contract\u00e9 la dette et en supporte la charge (article 11, paragraphe 6).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/p><\/details><details><summary>Que se passe-t-il si le taux d\u2019int\u00e9r\u00eat est excessif entre parties li\u00e9es\u00a0?<\/summary><p>L\u2019article ne s\u2019applique qu\u2019au montant normal\u00a0; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (article 11, paragraphe 7).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Nouvelle-Z\u00e9lande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 19 mars 1981\u00a0; la CML est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er octobre 2018 pour la Nouvelle-Z\u00e9lande. 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 Nouvelle-Z\u00e9lande ?<\/span><h3>Faire analyser 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=nouvelle-zelande-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\/nouvelle-zelande\/\">Convention France\u2013Nouvelle-Z\u00e9lande : 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 Nouvelle-Z\u00e9lande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-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\u2013Nouvelle-Z\u00e9lande \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Nouvelle-Z\u00e9landeConvention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22486,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23296","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23296","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=23296"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23296\/revisions"}],"predecessor-version":[{"id":29076,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23296\/revisions\/29076"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22486"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}