{"id":23371,"date":"2026-11-08T13:27:26","date_gmt":"2026-11-08T12:27:26","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/portugal\/interets\/"},"modified":"2026-11-09T00:51:01","modified_gmt":"2026-11-08T23:51:01","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/portugal\/interets\/","title":{"rendered":"Vous placez votre \u00e9pargne en France ou au Portugal\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats\u00a0? L\u2019article 12 de la convention"},"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\":\"Quel est le taux maximal de retenue sur des int\u00e9r\u00eats fran\u00e7ais vers\u00e9s \u00e0 un r\u00e9sident du Portugal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"12 % du montant des int\u00e9r\u00eats, ramen\u00e9 \u00e0 10 % pour les int\u00e9r\u00eats d\u2019obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965 (article 12, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais correspond-il \u00e0 l\u2019imp\u00f4t portugais r\u00e9ellement pay\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 10 % du brut pour les obligations et titres d\u2019emprunt n\u00e9gociables, et \u00e0 12 % pour les autres emprunts, si les int\u00e9r\u00eats ont \u00e9t\u00e9 effectivement impos\u00e9s au Portugal (article 24, paragraphe 1, d). Il est limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (f).\"}},{\"@type\":\"Question\",\"name\":\"Que recouvre le terme \u00ab int\u00e9r\u00eats \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus des fonds publics, des obligations d\u2019emprunts et des cr\u00e9ances de toute nature, ainsi que les produits assimil\u00e9s aux revenus de sommes pr\u00eat\u00e9es par la l\u00e9gislation de l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent (article 12, paragraphe 3).\"}}]}<\/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 12 \u00b7 Int\u00e9r\u00eats<\/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 placez votre \u00e9pargne en France ou au Portugal\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats\u00a0? L\u2019article 12 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans le pays de r\u00e9sidence du cr\u00e9ancier, mais le pays d\u2019o\u00f9 ils proviennent peut pr\u00e9lever un imp\u00f4t plafonn\u00e9. Pour un r\u00e9sident de France, le cr\u00e9dit d\u2019imp\u00f4t est fix\u00e9 par la convention en pourcentage du montant brut.<\/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 12 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 12, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer, dans la limite de 12 % du montant des int\u00e9r\u00eats, ramen\u00e9e \u00e0 10 % pour les int\u00e9r\u00eats d\u2019obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965 (article 12, paragraphe 2).<\/li><li>Un r\u00e9sident de France qui per\u00e7oit des int\u00e9r\u00eats portugais effectivement impos\u00e9s au Portugal obtient un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 10 % du brut pour les obligations et titres d\u2019emprunt n\u00e9gociables, et \u00e0 12 % pour les autres emprunts (article 24, paragraphe 1, d).<\/li><li>Les int\u00e9r\u00eats proviennent de l\u2019\u00c9tat du d\u00e9biteur\u00a0; s\u2019ils sont \u00e0 la charge d\u2019un \u00e9tablissement stable, de l\u2019\u00c9tat o\u00f9 celui-ci est situ\u00e9 (article 12, paragraphe 5).<\/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 portugaise<\/span><span class=\"etat fr\">France\u00a0; Portugal 12 % maximum<\/span><span class=\"ref\">Art. 12 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Compensation pour ce r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit de 10 % ou 12 % du brut<\/span><span class=\"ref\">Art. 24 \u00a7 1 d et f<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Portugal, int\u00e9r\u00eats d\u2019obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965<\/span><span class=\"etat \">Portugal\u00a0; France 10 % maximum<\/span><span class=\"ref\">Art. 12 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Portugal, autres int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Portugal\u00a0; France 12 % maximum<\/span><span class=\"ref\">Art. 12 \u00a7 2 et 24 \u00a7 2<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices<\/span><span class=\"ref\">Art. 12 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Lorsque des relations sp\u00e9ciales entre d\u00e9biteur et cr\u00e9ancier gonflent les int\u00e9r\u00eats, la convention ne s\u2019applique qu\u2019au montant normal (article 12, paragraphe 6).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 12, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 12 p. cent du montant des int\u00e9r\u00eats, ce taux \u00e9tant ramen\u00e9 \u00e0 10 p. cent pour les int\u00e9r\u00eats d\u2019obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, d, 1\u00b0<\/span><p>\u00ab en ce qui concerne les int\u00e9r\u00eats vis\u00e9s \u00e0 l\u2019article 12 provenant de sources portugaises et qui ont \u00e9t\u00e9 effectivement impos\u00e9s au Portugal, la France accorde au b\u00e9n\u00e9ficiaire de ces int\u00e9r\u00eats r\u00e9sident de France un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0\u00a0: [\u2026] 10 p. cent du montant brut des int\u00e9r\u00eats d\u2019obligations et autres titres d\u2019emprunts n\u00e9gociables\u00a0; [\u2026] 12 p. cent du montant brut des int\u00e9r\u00eats de tous autres emprunts. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois v\u00e9rifications sur un placement<\/h2><p>Avant de comparer deux placements, l\u2019article 12 invite \u00e0 v\u00e9rifier\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats\u00a0?<\/b><span>De l\u2019\u00c9tat du d\u00e9biteur, ou de celui de l\u2019\u00e9tablissement stable qui en supporte la charge (paragraphe 5).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Quel plafond de retenue\u00a0?<\/b><span>12 % en r\u00e8gle g\u00e9n\u00e9rale, 10 % pour les obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965 (paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quelle compensation\u00a0?<\/b><span>R\u00e9sident de France\u00a0: cr\u00e9dit de 10 % ou 12 % du brut, limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, d et f).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-proprietaire-d-une-maison-a-cascais-mais-vivant-de-revenus-fonciers-et\/\"><div class=\"h\"><span class=\"pill mono\">TA Dijon<\/span><small>15 d\u00e9cembre 2022<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/prestations-facturees-par-des-societes-portugaises-pour-un-cadre-vivant-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>28 juin 2023<\/small><\/div><p>Prestations factur\u00e9es par des soci\u00e9t\u00e9s portugaises pour un cadre vivant en France\u00a0: imposition en France au titre de l&#x27;article 155 A, les 183 jours au Portugal n&#x27;\u00e9tant pas prouv\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-proprietaires-au-portugal-mais-locataires-en-france-et-payes-en\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>30 novembre 2023<\/small><\/div><p>Retrait\u00e9s propri\u00e9taires au Portugal mais locataires en France et pay\u00e9s en France\u00a0: la nationalit\u00e9 fran\u00e7aise d\u00e9partage les deux r\u00e9sidences et leurs pensions priv\u00e9es restent imposables en France<\/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>Pour un r\u00e9sident de France, le cr\u00e9dit d\u2019imp\u00f4t sur les int\u00e9r\u00eats portugais ne d\u00e9pend pas du montant exact de l\u2019imp\u00f4t portugais\u00a0: il est fix\u00e9 \u00e0 10 % ou 12 % du brut selon la nature de l\u2019emprunt, \u00e0 condition que les int\u00e9r\u00eats aient \u00e9t\u00e9 effectivement impos\u00e9s au Portugal, et reste limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent. Pour un r\u00e9sident du Portugal, le plafond de la retenue fran\u00e7aise varie selon le titre. La nature de chaque placement se v\u00e9rifie donc avant de l\u2019arbitrer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=portugal-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 mon \u00e9pargne<\/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 de l\u2019\u00e9pargne productive d\u2019int\u00e9r\u00eats en France ou au Portugal et vous changez 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-interets-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\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/portugal\/interets\/\" class=\"cur\"><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>Quel est le taux maximal de retenue sur des int\u00e9r\u00eats fran\u00e7ais vers\u00e9s \u00e0 un r\u00e9sident du Portugal\u00a0?<\/summary><p>12 % du montant des int\u00e9r\u00eats, ramen\u00e9 \u00e0 10 % pour les int\u00e9r\u00eats d\u2019obligations \u00e9mises en France apr\u00e8s le 1er janvier 1965 (article 12, paragraphe 2).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais correspond-il \u00e0 l\u2019imp\u00f4t portugais r\u00e9ellement pay\u00e9\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 10 % du brut pour les obligations et titres d\u2019emprunt n\u00e9gociables, et \u00e0 12 % pour les autres emprunts, si les int\u00e9r\u00eats ont \u00e9t\u00e9 effectivement impos\u00e9s au Portugal (article 24, paragraphe 1, d). Il est limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (f).<\/p><\/details><details><summary>Que recouvre le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb\u00a0?<\/summary><p>Les revenus des fonds publics, des obligations d\u2019emprunts et des cr\u00e9ances de toute nature, ainsi que les produits assimil\u00e9s aux revenus de sommes pr\u00eat\u00e9es par la l\u00e9gislation de l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent (article 12, paragraphe 3).<\/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 mon \u00e9pargne\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Portugal<\/span><div class=\"rel\"><a href=\"\/decisions\/retraite-installe-au-portugal-avec-le-statut-de-resident-non-habituel-il-reste\/\">Retrait\u00e9 install\u00e9 au Portugal avec le statut de r\u00e9sident non habituel\u00a0: il reste r\u00e9sident fran\u00e7ais, faute d&#x27;avoir \u00e9t\u00e9 impos\u00e9 au Portugal et ses revenus restant en France<small>CAA Bordeaux, 5 mars 2024<\/small><\/a><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><\/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-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 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