{"id":23368,"date":"2026-11-08T13:27:00","date_gmt":"2026-11-08T12:27:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/portugal\/dividendes\/"},"modified":"2026-11-09T00:50:42","modified_gmt":"2026-11-08T23:50:42","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/portugal\/dividendes\/","title":{"rendered":"Vous percevez des dividendes fran\u00e7ais ou portugais\u00a0: quelle retenue \u00e0 la source et quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 11"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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\":\"Quelle retenue la France peut-elle pr\u00e9lever sur les dividendes d\u2019un r\u00e9sident du Portugal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au plus 15 % du montant brut des dividendes (article 11, paragraphe 2). Le Portugal, \u00c9tat de r\u00e9sidence, peut aussi les imposer et accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e (article 24, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais couvre-t-il toute la retenue portugaise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il correspond \u00e0 l\u2019imp\u00f4t portugais effectivement pay\u00e9 dans les conditions de l\u2019article 11, et s\u2019impute dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces dividendes (article 24, paragraphe 1, c et f).\"}},{\"@type\":\"Question\",\"name\":\"Le plafond de 15 % s\u2019applique-t-il \u00e0 une soci\u00e9t\u00e9 qui d\u00e9tient les titres via un \u00e9tablissement stable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Si la participation se rattache effectivement \u00e0 un \u00e9tablissement stable situ\u00e9 dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice, les dividendes suivent les r\u00e8gles des b\u00e9n\u00e9fices de l\u2019article 7 (article 11, paragraphe 4).\"}}]}<\/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\/portugal\/\">France\u2013Portugal<\/a> \u203a Article 11 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Portugal<\/span><span class=\"metaline\">Convention du 14 janvier 1971, modifi\u00e9e par l\u2019avenant du 25 ao\u00fbt 2016 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des dividendes fran\u00e7ais ou portugais\u00a0: quelle retenue \u00e0 la source et quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 11<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans le pays de r\u00e9sidence de l\u2019actionnaire, mais le pays de la soci\u00e9t\u00e9 peut pr\u00e9lever un imp\u00f4t plafonn\u00e9 \u00e0 15 % du montant brut. Le pays de r\u00e9sidence compense ensuite cet imp\u00f4t selon l\u2019article 24.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-portugal.webp\" alt=\"Lisbonne, Portugal\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Dividendes<\/span><b>Lisbonne, Portugal<\/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 r\u00e9sidente d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, mais l\u2019imp\u00f4t ne peut exc\u00e9der 15 % du montant brut des dividendes (article 11, paragraphe 2).<\/li><li>Un r\u00e9sident de France qui re\u00e7oit des dividendes portugais obtient un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t portugais effectivement pay\u00e9, imput\u00e9 dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 24, paragraphe 1, c et f).<\/li><li>Le plafond ne s\u2019applique pas si la participation se rattache effectivement \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0: l\u2019article 7 s\u2019applique alors (article 11, paragraphe 4).<\/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 de France, dividendes d\u2019une soci\u00e9t\u00e9 portugaise<\/span><span class=\"etat fr\">France\u00a0; Portugal 15 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Compensation pour ce r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t portugais pay\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 c et f<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Portugal, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Portugal\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Compensation pour ce r\u00e9sident du Portugal<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices<\/span><span class=\"ref\">Art. 11 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Les avantages de la convention peuvent \u00eatre refus\u00e9s si le r\u00e9cipiendaire n\u2019est pas le b\u00e9n\u00e9ficiaire effectif du revenu, ou si leur obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage (article 31 bis).<\/p>\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 dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes peuvent \u00eatre impos\u00e9s dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident et selon la l\u00e9gislation de cet Etat, mais l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 p. cent du montant brut des dividendes. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, c<\/span><p>\u00ab En ce qui concerne les revenus vis\u00e9s \u00e0 l\u2019article 11 provenant de source portugaise et qui ont \u00e9t\u00e9 impos\u00e9s au Portugal dans les conditions pr\u00e9vues audit article, la France accorde au b\u00e9n\u00e9ficiaire de ces revenus r\u00e9sident de France un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t portugais effectivement pay\u00e9. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende portugais vers\u00e9 en France<\/h2><p>Pour un r\u00e9sident de France, le m\u00e9canisme se d\u00e9roule ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pr\u00e9l\u00e8vement au Portugal<\/b><span>Le Portugal peut imposer, dans la limite de 15 % du montant brut (article 11, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France, \u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t portugais effectivement pay\u00e9 (article 24, paragraphe 1, c).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond du cr\u00e9dit<\/b><span>Il s\u2019impute dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces dividendes (article 24, paragraphe 1, f).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/resident-portugais-demandant-la-restitution-des-prelevements-sociaux-sur-ses\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>17 octobre 2024<\/small><\/div><p>R\u00e9sident portugais demandant la restitution des pr\u00e9l\u00e8vements sociaux sur ses dividendes fran\u00e7ais\u00a0: le d\u00e9lai de r\u00e9clamation court de la date du pr\u00e9l\u00e8vement \u00e0 la source, et non de l&#x27;avis d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-portugaise-unipersonnelle-les-virements-a-son-associe-domicilie-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>4 d\u00e9cembre 2025<\/small><\/div><p>Soci\u00e9t\u00e9 portugaise unipersonnelle\u00a0: les virements \u00e0 son associ\u00e9 domicili\u00e9 en France sont des avantages occultes, sanctionn\u00e9s de la majoration de 80 % pour man\u0153uvres frauduleuses<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-portugaise-avec-un-etablissement-stable-en-france-le-redressement-a-l\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>3 f\u00e9vrier 2023<\/small><\/div><p>Soci\u00e9t\u00e9 portugaise avec un \u00e9tablissement stable en France\u00a0: le redressement \u00e0 l&#x27;IS ne prouve pas que le \u00ab\u00a0ma\u00eetre de l&#x27;affaire\u00a0\u00bb a re\u00e7u les b\u00e9n\u00e9fices<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/portugal\/#decisions\">Voir les 24 d\u00e9cisions qui concernent le Portugal \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention ne supprime pas l\u2019imp\u00f4t dans le pays de la soci\u00e9t\u00e9\u00a0: elle le plafonne \u00e0 15 % du brut et organise sa compensation dans le pays de r\u00e9sidence, dans la limite de l\u2019imp\u00f4t d\u00fb sur ces m\u00eames dividendes. Dans les affaires jug\u00e9es, le d\u00e9lai pour r\u00e9clamer la restitution de pr\u00e9l\u00e8vements sociaux retenus \u00e0 la source sur des dividendes fran\u00e7ais a couru d\u00e8s le pr\u00e9l\u00e8vement. Le pays de r\u00e9sidence et la structure de d\u00e9tention se regardent en amont, en tenant compte de l\u2019article 31 bis.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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 analyser mes revenus de capitaux<\/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 d\u00e9tenez des actions fran\u00e7aises ou portugaises et votre r\u00e9sidence va changer de 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=portugal-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/portugal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/portugal\/\">Convention France\u2013Portugal : 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\/portugal\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/dividendes\/\" class=\"cur\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/double-imposition\/\"><small>Art. 24<\/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>Quelle retenue la France peut-elle pr\u00e9lever sur les dividendes d\u2019un r\u00e9sident du Portugal\u00a0?<\/summary><p>Au plus 15 % du montant brut des dividendes (article 11, paragraphe 2). Le Portugal, \u00c9tat de r\u00e9sidence, peut aussi les imposer et accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e (article 24, paragraphe 2).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais couvre-t-il toute la retenue portugaise\u00a0?<\/summary><p>Il correspond \u00e0 l\u2019imp\u00f4t portugais effectivement pay\u00e9 dans les conditions de l\u2019article 11, et s\u2019impute dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces dividendes (article 24, paragraphe 1, c et f).<\/p><\/details><details><summary>Le plafond de 15 % s\u2019applique-t-il \u00e0 une soci\u00e9t\u00e9 qui d\u00e9tient les titres via un \u00e9tablissement stable\u00a0?<\/summary><p>Non. Si la participation se rattache effectivement \u00e0 un \u00e9tablissement stable situ\u00e9 dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice, les dividendes suivent les r\u00e8gles des b\u00e9n\u00e9fices de l\u2019article 7 (article 11, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 14 janvier 1971, modifi\u00e9e par l\u2019avenant du 25 ao\u00fbt 2016 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Portugal modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur. 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 au Portugal ?<\/span><h3>Faire analyser mes revenus de capitaux\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=portugal-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Portugal<\/span><div class=\"rel\"><a href=\"\/decisions\/salarie-se-disant-resident-portugais-mais-impose-en-commun-avec-son-epouse-en\/\">Salari\u00e9 se disant r\u00e9sident portugais mais impos\u00e9 en commun avec son \u00e9pouse en France\u00a0: la CSG et la CRDS sur une plus-value de 2 350 000 \u20ac sont maintenues<small>TA Pau, 17 novembre 2022<\/small><\/a><a href=\"\/decisions\/comptes-au-portugal-regularises-spontanement-ni-le-droit-a-l-erreur-ni-la\/\">Comptes au Portugal r\u00e9gularis\u00e9s spontan\u00e9ment\u00a0: ni le droit \u00e0 l&#x27;erreur ni la proc\u00e9dure de r\u00e9gularisation de l&#x27;article L. 62 du LPF n&#x27;effacent l&#x27;amende pour d\u00e9faut de d\u00e9claration<small>TA Versailles, 29 novembre 2022<\/small><\/a><a href=\"\/decisions\/couple-proprietaire-d-une-maison-a-cascais-mais-vivant-de-revenus-fonciers-et\/\">Couple propri\u00e9taire d&#x27;une maison \u00e0 Cascais mais vivant de revenus fonciers et de salaires fran\u00e7ais\u00a0: r\u00e9sident de France au sens de la convention franco-portugaise, y compris pour ses pensions<small>TA Dijon, 15 d\u00e9cembre 2022<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/portugal\/\">Convention France\u2013Portugal : 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 au Portugal ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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 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