{"id":23377,"date":"2026-11-08T13:28:18","date_gmt":"2026-11-08T12:28:18","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/qatar\/dividendes\/"},"modified":"2026-11-08T18:06:39","modified_gmt":"2026-11-08T17:06:39","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/qatar\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Qatar\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 du Qatar ?\",\"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 au Qatar.\"}},{\"@type\":\"Question\",\"name\":\"Que signifie b\u00e9n\u00e9ficiaire effectif ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\u2019est la personne qui re\u00e7oit les dividendes et en est le v\u00e9ritable b\u00e9n\u00e9ficiaire ; la condition figure \u00e0 l\u2019article 8, paragraphe 1.\"}},{\"@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.\"}}]}<\/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\/qatar\/\">France\u2013Qatar<\/a> \u203a Article 8 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Qatar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9 \u00e0 Doha le 14 janvier 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et le Qatar\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 8 de la convention franco-qatarienne<\/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 les titres se rattachent \u00e0 un \u00e9tablissement stable ou une base fixe.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-qatar.webp\" alt=\"Doha, Qatar\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 8 \u00b7 Dividendes<\/span><b>Doha, Qatar<\/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, si le b\u00e9n\u00e9ficiaire 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 du Qatar, actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Qatar 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 qatarienne<\/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>Montage destin\u00e9 principalement \u00e0 obtenir l\u2019avantage<\/span><span class=\"etat \">Avantage refus\u00e9<\/span><span class=\"ref\">CML, droit aux avantages<\/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&#x27;un Etat \u00e0 un r\u00e9sident de l&#x27;autre Etat ne sont imposables que dans cet autre Etat si la personne qui re\u00e7oit ces dividendes en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Droit aux avantages de la Convention (CML)<\/span><p>\u00ab Nonobstant les autres dispositions de la pr\u00e9sente Convention, un avantage au titre de celle-ci ne sera pas accord\u00e9 au titre d&#x27;un \u00e9l\u00e9ment de revenu s&#x27;il est raisonnable de conclure, compte tenu de l&#x27;ensemble des faits et circonstances propres \u00e0 la situation, que l&#x27;octroi de cet avantage \u00e9tait l&#x27;un des objets principaux d&#x27;un montage ou d&#x27;une transaction ayant permis, directement ou indirectement, de l&#x27;obtenir \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 8, paragraphe 1, r\u00e9dig\u00e9 par l\u2019article 3 de l\u2019avenant du 14 janvier 2008\u00a0; clause anti-abus issue de la Convention multilat\u00e9rale. 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.<\/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 doit pas se rattacher \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 8, paragraphe 4).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/compte-au-qatar-sans-mouvement-et-compte-en-roumanie-au-nom-d-un-fils-rattache\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>1er avril 2025<\/small><\/div><p>Compte au Qatar sans mouvement et compte en Roumanie au nom d&#x27;un fils rattach\u00e9\u00a0: amendes d\u00e9charg\u00e9es pour 2017 et 2018, maintenues \u00e0 partir de 2019<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/footballeur-professionnel-d-un-club-saoudien-dont-la-famille-vit-en-france\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>28 mai 2026<\/small><\/div><p>Footballeur professionnel d&#x27;un club saoudien dont la famille vit en France\u00a0: salaires imposables en France, faute de foyer et d&#x27;imposition en Arabie saoudite<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/qatar\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Qatar \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident du Qatar d\u00e9tenant des actions fran\u00e7aises, la convention r\u00e9serve l\u2019imposition des dividendes au Qatar, \u00e0 condition d\u2019en \u00eatre le b\u00e9n\u00e9ficiaire effectif et de justifier sa r\u00e9sidence aupr\u00e8s de l\u2019\u00e9tablissement payeur. Une d\u00e9tention interpos\u00e9e ou un montage con\u00e7u pour obtenir l\u2019avantage peut le faire perdre. La structure de d\u00e9tention se v\u00e9rifie avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-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 \u00e9tant install\u00e9 au Qatar\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/qatar\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/qatar\/\">Convention France\u2013Qatar : 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\/qatar\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/dividendes\/\" class=\"cur\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/double-imposition\/\"><small>Art. 20<\/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 du Qatar\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 au Qatar.<\/p><\/details><details><summary>Que signifie b\u00e9n\u00e9ficiaire effectif\u00a0?<\/summary><p>C\u2019est la personne qui re\u00e7oit les dividendes et en est le v\u00e9ritable b\u00e9n\u00e9ficiaire\u00a0; la condition figure \u00e0 l\u2019article 8, paragraphe 1.<\/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><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9 \u00e0 Doha le 14 janvier 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Qatar modifi\u00e9e par la convention multilat\u00e9rale; Avenant \u00e0 la convention avec le Qatar du 14\/01\/2008 (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique au Qatar depuis le 1er avril 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 au Qatar ?<\/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=qatar-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\/qatar\/\">Convention France\u2013Qatar : 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 Qatar ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-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\u2013Qatar \u203a Article 8 \u00b7 Dividendes Convention France\u2013QatarConvention sign\u00e9e \u00e0 Paris le 4 d\u00e9cembre 1990, modifi\u00e9e par l\u2019\u00e9change de lettres du 12 janvier 1993, par l\u2019avenant sign\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22496,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23377","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23377","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=23377"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23377\/revisions"}],"predecessor-version":[{"id":25383,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23377\/revisions\/25383"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22496"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}