{"id":23311,"date":"2026-11-08T13:19:01","date_gmt":"2026-11-08T12:19:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ouzbekistan\/dividendes\/"},"modified":"2026-11-08T17:59:26","modified_gmt":"2026-11-08T16:59:26","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ouzbekistan\/dividendes\/","title":{"rendered":"Dividendes entre la France et l\u2019Ouzb\u00e9kistan\u00a0: quelle 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\":\"Quel taux de retenue s\u2019applique \u00e0 un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut au maximum : le taux de 5 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s qui d\u00e9tiennent au moins 10 % du capital (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La retenue ouzb\u00e8ke est-elle perdue pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Ces taux peuvent-ils baisser ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : selon le point 4 du protocole, un taux plus faible accord\u00e9 par l\u2019Ouzb\u00e9kistan \u00e0 un \u00c9tat membre de l\u2019OCDE s\u2019applique automatiquement.\"}}]}<\/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\/ouzbekistan\/\">France\u2013Ouzb\u00e9kistan<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Ouzb\u00e9kistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune<\/span><\/div>\n<h1>Dividendes entre la France et l\u2019Ouzb\u00e9kistan\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever une retenue, plafonn\u00e9e \u00e0 5 % ou 10 % selon le cas. L\u2019actionnaire r\u00e9sident de France r\u00e9cup\u00e8re cette retenue sous forme de cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ouzbekistan.webp\" alt=\"Samarcande, Ouzb\u00e9kistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Samarcande, Ouzb\u00e9kistan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes vers\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 5 % du montant brut pour une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital (article 10, paragraphe 2, a).<\/li><li>Dans tous les autres cas, notamment pour un particulier, la retenue est plafonn\u00e9e \u00e0 10 % du montant brut (article 10, paragraphe 2, b).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Ouzb\u00e9kistan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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>Particulier r\u00e9sident de France, soci\u00e9t\u00e9 ouzb\u00e8ke<\/span><span class=\"etat fr\">France, et Ouzb\u00e9kistan 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de l\u2019Ouzb\u00e9kistan, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Ouzb\u00e9kistan, et France 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Le protocole (point 4) pr\u00e9voit que les taux plus faibles ou champs plus restreints que l\u2019Ouzb\u00e9kistan accorderait \u00e0 des \u00c9tats membres de l\u2019OCDE pour les dividendes, int\u00e9r\u00eats ou redevances s\u2019appliquent automatiquement dans cette convention.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab a) 5 % du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 10 % du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende ouzbek per\u00e7u en France<\/h2><p>Pour un actionnaire particulier r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Ouzb\u00e9kistan<\/b><span>10 % maximum du montant brut (article 10, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable dans l\u2019\u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Ouzb\u00e9kistan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le taux r\u00e9ellement pr\u00e9lev\u00e9 en Ouzb\u00e9kistan doit \u00eatre compar\u00e9 au plafond conventionnel, \u00e9ventuellement abaiss\u00e9 par la clause du protocole visant les conventions ouzb\u00e8kes avec des \u00c9tats de l\u2019OCDE. Seul l\u2019imp\u00f4t ouzbek effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention est cr\u00e9dit\u00e9 en France (article 23, paragraphe 1, c, ii).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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>Faire v\u00e9rifier mes retenues \u00e0 la source<\/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 d\u2019une soci\u00e9t\u00e9 ouzb\u00e8ke ou fran\u00e7aise en vivant 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=ouzbekistan-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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\/ouzbekistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel taux de retenue s\u2019applique \u00e0 un particulier\u00a0?<\/summary><p>10 % du montant brut au maximum\u00a0: le taux de 5 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s qui d\u00e9tiennent au moins 10 % du capital (article 10, paragraphe 2).<\/p><\/details><details><summary>La retenue ouzb\u00e8ke est-elle perdue pour un r\u00e9sident de France\u00a0?<\/summary><p>Non\u00a0: elle ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Ces taux peuvent-ils baisser\u00a0?<\/summary><p>Oui\u00a0: selon le point 4 du protocole, un taux plus faible accord\u00e9 par l\u2019Ouzb\u00e9kistan \u00e0 un \u00c9tat membre de l\u2019OCDE s\u2019applique automatiquement.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune \u2014 Convention avec l&#x27;Ouzb\u00e9kistan (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2003. 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 Ouzb\u00e9kistan ?<\/span><h3>Faire v\u00e9rifier mes retenues \u00e0 la source\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=ouzbekistan-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\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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 Ouzb\u00e9kistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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\u2013Ouzb\u00e9kistan \u203a Article 10 \u00b7 Dividendes Convention France\u2013Ouzb\u00e9kistanConvention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22488,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23311","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23311","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=23311"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23311\/revisions"}],"predecessor-version":[{"id":25317,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23311\/revisions\/25317"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22488"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}