{"id":23416,"date":"2026-11-08T13:33:56","date_gmt":"2026-11-08T12:33:56","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/royaume-uni\/interets\/"},"modified":"2026-11-09T00:56:29","modified_gmt":"2026-11-08T23:56:29","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/royaume-uni\/interets\/","title":{"rendered":"Int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations entre la France et le Royaume-Uni\u00a0: qui impose\u00a0? L\u2019article 12"},"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\":\"La France peut-elle imposer des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Royaume-Uni ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au regard de l\u2019article 12, paragraphe 1, non : ces int\u00e9r\u00eats ne sont imposables qu\u2019au Royaume-Uni, sauf \u00e9tablissement stable en France ou int\u00e9r\u00eats exc\u00e9dentaires entre parties li\u00e9es.\"}},{\"@type\":\"Question\",\"name\":\"Les revenus d\u2019obligations sont-ils des int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 12, paragraphe 2, vise les revenus des cr\u00e9ances de toute nature, notamment les revenus des fonds publics et des obligations d\u2019emprunts.\"}},{\"@type\":\"Question\",\"name\":\"Que change le mode d\u2019imposition au Royaume-Uni ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si la l\u00e9gislation britannique n\u2019impose que la part transf\u00e9r\u00e9e ou re\u00e7ue au Royaume-Uni, l\u2019avantage accord\u00e9 par la France ne s\u2019applique qu\u2019\u00e0 la part impos\u00e9e au Royaume-Uni (article 29, paragraphe 1).\"}}]}<\/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\/royaume-uni\/\">France\u2013Royaume-Uni<\/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\u2013Royaume-Uni<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Londres le 19 juin 2008, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations entre la France et le Royaume-Uni\u00a0: qui impose\u00a0? L\u2019article 12<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et per\u00e7us par un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire effectif. Les exceptions tiennent \u00e0 un \u00e9tablissement stable ou \u00e0 des int\u00e9r\u00eats excessifs entre parties li\u00e9es.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-royaume-uni.webp\" alt=\"Londres, Royaume-Uni\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 12 \u00b7 Int\u00e9r\u00eats<\/span><b>Londres, Royaume-Uni<\/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 dont le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat ne sont imposables que dans cet \u00c9tat (article 12, paragraphe 1).<\/li><li>Sont vis\u00e9s les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et des obligations d\u2019emprunts\u00a0; les revenus trait\u00e9s comme des dividendes en sont exclus (article 12, paragraphe 2).<\/li><li>La r\u00e8gle c\u00e8de lorsque la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source, et pour la part d\u2019int\u00e9r\u00eats exc\u00e9dant ce qui aurait \u00e9t\u00e9 convenu sans relations sp\u00e9ciales (article 12, paragraphes 3 et 4).<\/li><li>Si le Royaume-Uni n\u2019impose qu\u2019une part transf\u00e9r\u00e9e ou re\u00e7ue sur place, l\u2019avantage accord\u00e9 par la France ne vaut que pour la part impos\u00e9e au Royaume-Uni (article 29, paragraphe 1).<\/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 Royaume-Uni, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Royaume-Uni seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source britannique<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat d\u2019o\u00f9 viennent les int\u00e9r\u00eats<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 12 \u00a7 3 et 7<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats exc\u00e9dant ce qui serait convenu sans relations sp\u00e9ciales<\/span><span class=\"etat \">Exc\u00e9dent imposable selon chaque l\u00e9gislation<\/span><span class=\"ref\">Art. 12 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 12, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et dont le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre Etat contractant ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 12, paragraphe 2<\/span><p>\u00ab Le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des cr\u00e9ances de toute nature, assorties ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices du d\u00e9biteur, et notamment les revenus des fonds publics et des obligations d\u2019emprunts. \u00bb<\/p><\/div><\/div><p class=\"note2\">Le paragraphe 5 de l\u2019article 12 n\u2019est pas applicable en vertu de l\u2019article 7, paragraphe 2, de la Convention multilat\u00e9rale, qui introduit une clause g\u00e9n\u00e9rale sur le droit aux avantages de la convention. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Quatre v\u00e9rifications<\/h2><p>L\u2019exclusivit\u00e9 de l\u2019\u00c9tat de r\u00e9sidence suppose que plusieurs conditions soient r\u00e9unies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Le r\u00e9sident de l\u2019autre \u00c9tat doit \u00eatre le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nature du revenu<\/b><span>Revenu d\u2019une cr\u00e9ance, et non revenu trait\u00e9 comme un dividende.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>\u00c9tablissement stable<\/b><span>La cr\u00e9ance ne doit pas se rattacher \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Mode d\u2019imposition au Royaume-Uni<\/b><span>Montant total ou seule part transf\u00e9r\u00e9e ou re\u00e7ue (article 29, paragraphe 1).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/cameraman-residant-a-neuilly-sur-seine-paye-par-une-societe-londonienne-revenus\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>2 juillet 2024<\/small><\/div><p>Cam\u00e9raman r\u00e9sidant \u00e0 Neuilly-sur-Seine pay\u00e9 par une soci\u00e9t\u00e9 londonienne\u00a0: revenus imposables en France, mais \u00e9valuation d&#x27;office irr\u00e9guli\u00e8re faute de mise en demeure, l&#x27;activit\u00e9 d\u00e9clar\u00e9e au Royaume-Uni n&#x27;\u00e9tant pas occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/britannique-residant-en-france-son-assurance-maladie-britannique-ne-l-exonere\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>7 novembre 2024<\/small><\/div><p>Britannique r\u00e9sidant en France\u00a0: son assurance maladie britannique ne l&#x27;exon\u00e8re pas des pr\u00e9l\u00e8vements sociaux sur le rachat de son assurance-vie<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/acteur-parti-a-londres-trois-mois-avant-de-vendre-sa-villa-corse-toujours\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>18 juin 2026<\/small><\/div><p>Acteur parti \u00e0 Londres trois mois avant de vendre sa villa corse\u00a0: toujours domicili\u00e9 en France, pas d&#x27;exon\u00e9ration \u00ab\u00a0non-r\u00e9sident\u00a0\u00bb sur la plus-value<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/royaume-uni\/#decisions\">Voir les 78 d\u00e9cisions qui concernent le Royaume-Uni \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident du Royaume-Uni, les int\u00e9r\u00eats de source fran\u00e7aise rel\u00e8vent du seul Royaume-Uni au regard de la convention\u00a0; la France peut toutefois exiger une attestation de r\u00e9sidence de l\u2019administration britannique pour accorder cet avantage (article 30, paragraphe 2). La clause g\u00e9n\u00e9rale issue de la Convention multilat\u00e9rale permet de refuser l\u2019avantage lorsqu\u2019un montage a eu pour objet principal de l\u2019obtenir. Pour un pr\u00eat entre proches ou \u00e0 une soci\u00e9t\u00e9 li\u00e9e, le taux pratiqu\u00e9 doit rester justifiable, l\u2019exc\u00e9dent restant imposable selon chaque l\u00e9gislation.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-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 v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats<\/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 int\u00e9r\u00eats de comptes, de pr\u00eats ou d\u2019obligations d\u2019un pays o\u00f9 vous ne r\u00e9sidez pas\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/royaume-uni\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni : 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\/royaume-uni\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/interets\/\" class=\"cur\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/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>La France peut-elle imposer des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident du Royaume-Uni\u00a0?<\/summary><p>Au regard de l\u2019article 12, paragraphe 1, non\u00a0: ces int\u00e9r\u00eats ne sont imposables qu\u2019au Royaume-Uni, sauf \u00e9tablissement stable en France ou int\u00e9r\u00eats exc\u00e9dentaires entre parties li\u00e9es.<\/p><\/details><details><summary>Les revenus d\u2019obligations sont-ils des int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 12, paragraphe 2, vise les revenus des cr\u00e9ances de toute nature, notamment les revenus des fonds publics et des obligations d\u2019emprunts.<\/p><\/details><details><summary>Que change le mode d\u2019imposition au Royaume-Uni\u00a0?<\/summary><p>Si la l\u00e9gislation britannique n\u2019impose que la part transf\u00e9r\u00e9e ou re\u00e7ue au Royaume-Uni, l\u2019avantage accord\u00e9 par la France ne s\u2019applique qu\u2019\u00e0 la part impos\u00e9e au Royaume-Uni (article 29, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Londres le 19 juin 2008, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Royaume-Uni modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4t sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 18 d\u00e9cembre 2009\u00a0; elle a remplac\u00e9 la convention sign\u00e9e \u00e0 Londres le 22 mai 1968. 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 Royaume-Uni ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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=royaume-uni-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 Royaume-Uni<\/span><div class=\"rel\"><a href=\"\/decisions\/joueur-de-poker-professionnel-se-disant-installe-en-thailande-et-aux\/\">Joueur de poker professionnel se disant install\u00e9 en Tha\u00eflande et aux Philippines\u00a0: gains sur des plateformes fran\u00e7aises et RSA per\u00e7u en France fixent le centre de ses int\u00e9r\u00eats \u00e9conomiques en France<small>TA Rouen, 2 novembre 2026<\/small><\/a><a href=\"\/decisions\/societes-des-iles-vierges-britanniques-et-du-panama-detenant-des-comptes\/\">Soci\u00e9t\u00e9s des \u00eeles Vierges britanniques et du Panama d\u00e9tenant des comptes luxembourgeois\u00a0: le contribuable peut prouver que le revenu r\u00e9el est inf\u00e9rieur au forfait de l&#x27;article 123 bis, gr\u00e2ce aux relev\u00e9s fiscaux de la banque<small>CAA Versailles, 5 janvier 2023<\/small><\/a><a href=\"\/decisions\/heritier-non-resident-de-stock-options-otis-levees-et-cedees-apres-le-deces-de\/\">H\u00e9ritier non-r\u00e9sident de stock-options Otis lev\u00e9es et c\u00e9d\u00e9es apr\u00e8s le d\u00e9c\u00e8s de son p\u00e8re\u00a0: la quote-part de plus-value de 1\u00a0092\u00a0796 \u20ac n&#x27;est imposable qu&#x27;au Royaume-Uni<small>CAA Paris, 22 septembre 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni : 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 Royaume-Uni ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-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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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22500,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23416","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23416","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=23416"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23416\/revisions"}],"predecessor-version":[{"id":29333,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23416\/revisions\/29333"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22500"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}