{"id":23302,"date":"2026-11-08T13:17:47","date_gmt":"2026-11-08T12:17:47","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/oman\/dividendes\/"},"modified":"2026-11-08T17:53:07","modified_gmt":"2026-11-08T16:53:07","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/oman\/dividendes\/","title":{"rendered":"Dividendes entre la France et Oman\u00a0: y a-t-il une retenue \u00e0 la source\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\":\"La France peut-elle pr\u00e9lever une retenue sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019Oman ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 8, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, donc \u00e0 Oman.\"}},{\"@type\":\"Question\",\"name\":\"Un montage peut-il faire perdre l\u2019avantage ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : la clause issue de la Convention multilat\u00e9rale refuse l\u2019avantage si son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage ou d\u2019une transaction.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je reste fiscalement domicili\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 19, I, A, 2, rend vos revenus imposables en France, avec imputation de l\u2019imp\u00f4t omanais, sauf citoyennet\u00e9 omanaise.\"}}]}<\/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\/oman\/\">France\u2013Oman<\/a> \u203a Article 8 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Oman<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et Oman\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 8 de la convention franco-omanaise<\/h1>\n<p class=\"lead\">Les dividendes ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire, \u00e0 condition qu\u2019il en soit le b\u00e9n\u00e9ficiaire effectif. L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice n\u2019a donc pas de droit d\u2019imposer. La r\u00e8gle c\u00e8de si la participation se rattache \u00e0 un \u00e9tablissement stable ou une base fixe.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-oman.webp\" alt=\"Mascate, Oman\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 8 \u00b7 Dividendes<\/span><b>Mascate, Oman<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans ce dernier, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif (article 8, paragraphe 1).<\/li><li>Si la participation se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, les articles 6 ou 12 s\u2019appliquent (article 8, paragraphe 4).<\/li><li>Un avantage conventionnel est refus\u00e9 si son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage (clause issue de la Convention multilat\u00e9rale).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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 d\u2019Oman, actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Oman seulement<\/span><span class=\"ref\">Art. 8 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, actions d\u2019une soci\u00e9t\u00e9 omanaise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 8 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des articles 6 ou 12<\/span><span class=\"ref\">Art. 8 \u00a7 4<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Oman fiscalement domicili\u00e9 en France (droit fran\u00e7ais)<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t omanais<\/span><span class=\"ref\">Art. 19, I, A, 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 8, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat \u00e0 un r\u00e9sident de l\u2019autre Etat ne sont imposables que dans cet autre Etat si ce dernier r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 8 modifi\u00e9 par l\u2019article 6 de l\u2019avenant du 22 octobre 1996. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois conditions \u00e0 r\u00e9unir<\/h2><p>L\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence suppose\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00catre r\u00e9sident de l\u2019autre \u00c9tat au sens de l\u2019article 4, sans rester fiscalement domicili\u00e9 en France.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Recevoir les dividendes pour son propre compte (article 8, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas de rattachement local<\/b><span>La participation ne se rattache pas \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/formateur-sur-plates-formes-petrolieres-associe-de-la-societe-qui-l-emploie\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>8 juin 2023<\/small><\/div><p>Formateur sur plates-formes p\u00e9troli\u00e8res, associ\u00e9 de la soci\u00e9t\u00e9 qui l&#x27;emploie\u00a0: faute de lien de subordination, ses r\u00e9mun\u00e9rations ne sont pas des salaires exon\u00e9r\u00e9s au titre de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-omanaise-residant-dans-les-landes-pas-de-credit-d-impot\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>15 d\u00e9cembre 2022<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 omanaise r\u00e9sidant dans les Landes\u00a0: pas de cr\u00e9dit d&#x27;imp\u00f4t conventionnel sans imp\u00f4t effectivement pay\u00e9 \u00e0 Oman<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/oman\/#decisions\">Voir les 2 d\u00e9cisions qui concernent Oman \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident d\u2019Oman d\u00e9tenant des actions fran\u00e7aises, la convention r\u00e9serve l\u2019imposition des dividendes \u00e0 Oman, \u00e0 condition d\u2019en \u00eatre le b\u00e9n\u00e9ficiaire effectif et de justifier sa r\u00e9sidence. Mais une personne rest\u00e9e fiscalement domicili\u00e9e en France au sens du droit fran\u00e7ais, sans citoyennet\u00e9 omanaise, reste imposable en France sur ses revenus selon l\u2019article 19. Le transfert du domicile se v\u00e9rifie avant de compter sur l\u2019article 8.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-dividendes-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>V\u00e9rifier la fiscalit\u00e9 de mes dividendes<\/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 dividendes de soci\u00e9t\u00e9s fran\u00e7aises en vivant \u00e0 Oman\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/oman\/\">Convention France\u2013Oman : 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\/oman\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/dividendes\/\" class=\"cur\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/double-imposition\/\"><small>Art. 19<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France peut-elle pr\u00e9lever une retenue sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019Oman\u00a0?<\/summary><p>L\u2019article 8, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif, donc \u00e0 Oman.<\/p><\/details><details><summary>Un montage peut-il faire perdre l\u2019avantage\u00a0?<\/summary><p>Oui\u00a0: la clause issue de la Convention multilat\u00e9rale refuse l\u2019avantage si son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage ou d\u2019une transaction.<\/p><\/details><details><summary>Que se passe-t-il si je reste fiscalement domicili\u00e9 en France\u00a0?<\/summary><p>L\u2019article 19, I, A, 2, rend vos revenus imposables en France, avec imputation de l\u2019imp\u00f4t omanais, sauf citoyennet\u00e9 omanaise.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Oman modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique \u00e0 Oman depuis le 1er novembre 2020. 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 Oman ?<\/span><h3>V\u00e9rifier la fiscalit\u00e9 de mes dividendes\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=oman-dividendes-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\/oman\/\">Convention France\u2013Oman : 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 Oman ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-dividendes-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\u2013Oman \u203a Article 8 \u00b7 Dividendes Convention France\u2013OmanConvention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22487,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23302","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23302","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=23302"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23302\/revisions"}],"predecessor-version":[{"id":25308,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23302\/revisions\/25308"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22487"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}