{"id":23380,"date":"2026-11-08T13:28:49","date_gmt":"2026-11-08T12:28:49","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/qatar\/interets\/"},"modified":"2026-11-09T00:52:04","modified_gmt":"2026-11-08T23:52:04","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/qatar\/interets\/","title":{"rendered":"Placements entre la France et le Qatar\u00a0: qui impose les int\u00e9r\u00eats\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\":\"Mes int\u00e9r\u00eats fran\u00e7ais sont-ils impos\u00e9s en France si je r\u00e9side au Qatar ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 9, paragraphe 1 : ils ne sont imposables qu\u2019au Qatar si vous en \u00eates le b\u00e9n\u00e9ficiaire effectif, sauf rattachement \u00e0 un \u00e9tablissement stable ou une base fixe en France.\"}},{\"@type\":\"Question\",\"name\":\"Les obligations sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 9, paragraphe 2, vise notamment les revenus des fonds publics et des obligations d\u2019emprunts.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je reste r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France reste alors l\u2019\u00c9tat de r\u00e9sidence et impose ces int\u00e9r\u00eats ; tout part de l\u2019article 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\/qatar\/\">France\u2013Qatar<\/a> \u203a Article 9 \u00b7 Int\u00e9r\u00eats<\/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>Placements entre la France et le Qatar\u00a0: qui impose les int\u00e9r\u00eats\u00a0? L\u2019article 9 de la convention franco-qatarienne<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats, que la convention appelle revenus de cr\u00e9ances, ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le b\u00e9n\u00e9ficiaire effectif. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent n\u2019a pas de droit d\u2019imposer. L\u2019exception concerne les cr\u00e9ances rattach\u00e9es \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 9 \u00b7 Int\u00e9r\u00eats<\/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 revenus de cr\u00e9ances provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans ce dernier, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif (article 9, paragraphe 1).<\/li><li>Ils couvrent les revenus des cr\u00e9ances de toute nature, fonds publics et obligations compris, primes et lots inclus (article 9, paragraphe 2).<\/li><li>Si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat d\u2019origine, les articles 6 ou 12 s\u2019appliquent (article 9, paragraphe 3).<\/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 du Qatar, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Qatar seulement<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source qatarienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance 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. 9 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 9, paragraphe 1<\/span><p>\u00ab Les revenus de cr\u00e9ances provenant d&#x27;un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat ne sont imposables que dans cet autre Etat si la personne qui re\u00e7oit ces revenus en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 9, paragraphe 2<\/span><p>\u00ab L&#x27;expression &quot; revenus de cr\u00e9ances &quot; employ\u00e9e dans le pr\u00e9sent article d\u00e9signe les revenus des cr\u00e9ances de toute nature, assorties ou non de garanties hypoth\u00e9caires ou d&#x27;une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, et notamment les revenus des fonds publics et des obligations d&#x27;emprunts, y compris les primes et lots attach\u00e9s \u00e0 ces titres. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 9, paragraphe 1, r\u00e9dig\u00e9 par l\u2019article 4 de l\u2019avenant du 14 janvier 2008. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>\u00c0 v\u00e9rifier avant de placer<\/h2><p>L\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence repose sur trois conditions\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>Le b\u00e9n\u00e9ficiaire est 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>Il per\u00e7oit les revenus pour son propre compte.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas de rattachement local<\/b><span>La cr\u00e9ance ne se rattache pas \u00e0 un \u00e9tablissement stable ou une base fixe dans l\u2019\u00c9tat d\u2019origine.<\/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>Un expatri\u00e9 r\u00e9sident du Qatar qui conserve des placements \u00e0 int\u00e9r\u00eats en France n\u2019est imposable sur ces int\u00e9r\u00eats qu\u2019au Qatar, \u00e0 condition de justifier sa r\u00e9sidence et d\u2019en \u00eatre le b\u00e9n\u00e9ficiaire effectif. Tant que la r\u00e9sidence fran\u00e7aise n\u2019est pas rompue au sens de l\u2019article 4, c\u2019est la France qui impose. Les placements gagnent \u00e0 \u00eatre revus au moment du d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=qatar-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>Revoir mes placements avant le d\u00e9part<\/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 placements \u00e0 int\u00e9r\u00eats en France et vous vous installez 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-interets-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\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/qatar\/interets\/\" class=\"cur\"><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<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>Mes int\u00e9r\u00eats fran\u00e7ais sont-ils impos\u00e9s en France si je r\u00e9side au Qatar\u00a0?<\/summary><p>Non au regard de l\u2019article 9, paragraphe 1\u00a0: ils ne sont imposables qu\u2019au Qatar si vous en \u00eates le b\u00e9n\u00e9ficiaire effectif, sauf rattachement \u00e0 un \u00e9tablissement stable ou une base fixe en France.<\/p><\/details><details><summary>Les obligations sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 9, paragraphe 2, vise notamment les revenus des fonds publics et des obligations d\u2019emprunts.<\/p><\/details><details><summary>Que se passe-t-il si je reste r\u00e9sident de France\u00a0?<\/summary><p>La France reste alors l\u2019\u00c9tat de r\u00e9sidence et impose ces int\u00e9r\u00eats\u00a0; tout part de l\u2019article 4.<\/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>Revoir mes placements avant le d\u00e9part\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-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\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-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 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 9 \u00b7 Int\u00e9r\u00eats 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-23380","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23380","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=23380"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23380\/revisions"}],"predecessor-version":[{"id":29257,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23380\/revisions\/29257"}],"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=23380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}