{"id":23450,"date":"2026-11-08T13:38:44","date_gmt":"2026-11-08T12:38:44","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/senegal\/double-imposition\/"},"modified":"2026-11-09T00:59:50","modified_gmt":"2026-11-08T23:59:50","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/senegal\/double-imposition\/","title":{"rendered":"Comment la France et le S\u00e9n\u00e9gal \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 26 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\":\"Mes revenus s\u00e9n\u00e9galais sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. La France peut les comprendre dans la base de l\u2019imp\u00f4t, puis accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la nature du revenu (article 26, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Pour les revenus de capitaux, il est \u00e9gal \u00e0 l\u2019imp\u00f4t s\u00e9n\u00e9galais pr\u00e9lev\u00e9 selon la convention, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant.\"}},{\"@type\":\"Question\",\"name\":\"Le S\u00e9n\u00e9gal applique-t-il la m\u00eame m\u00e9thode ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 26, paragraphe 3, vise toute personne domicili\u00e9e dans un \u00c9tat contractant ; le m\u00e9canisme est r\u00e9ciproque.\"}}]}<\/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\/senegal\/\">France\u2013S\u00e9n\u00e9gal<\/a> \u203a Article 26 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013S\u00e9n\u00e9gal<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0 Dakar le 10 janvier 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le S\u00e9n\u00e9gal le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et le S\u00e9n\u00e9gal \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 26 de la convention<\/h1>\n<p class=\"lead\">La France et le S\u00e9n\u00e9gal appliquent la m\u00eame m\u00e9thode\u00a0: l\u2019\u00c9tat du domicile peut imposer les revenus taxables dans l\u2019autre \u00c9tat, puis accorde un cr\u00e9dit d\u2019imp\u00f4t. Ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger pour les dividendes, int\u00e9r\u00eats, redevances et certaines plus-values, et \u00e0 son propre imp\u00f4t pour les autres revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-senegal.webp\" alt=\"\u00cele de Gor\u00e9e, S\u00e9n\u00e9gal\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 26 \u00b7 Double imposition<\/span><b>\u00cele de Gor\u00e9e, S\u00e9n\u00e9gal<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Lorsqu\u2019une personne domicili\u00e9e dans un \u00c9tat re\u00e7oit des revenus imposables dans l\u2019autre, le premier \u00c9tat peut aussi les imposer\u00a0; l\u2019imp\u00f4t \u00e9tranger n\u2019est pas d\u00e9ductible du revenu (article 26, paragraphe 3).<\/li><li>Pour les dividendes, distributions, int\u00e9r\u00eats, tanti\u00e8mes, redevances et plus-values sur soci\u00e9t\u00e9s immobili\u00e8res, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pr\u00e9lev\u00e9 dans l\u2019autre \u00c9tat, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t du premier \u00c9tat (article 26, paragraphe 3).<\/li><li>Pour les autres revenus, dont les loyers et les r\u00e9mun\u00e9rations publiques, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t du premier \u00c9tat correspondant \u00e0 ces revenus (article 26, paragraphe 3).<\/li><li>Dans l\u2019\u00c9tat de la source, les revenus de capitaux vis\u00e9s ne peuvent \u00eatre impos\u00e9s que par la retenue \u00e0 la source ou le pr\u00e9l\u00e8vement sur les revenus des capitaux mobiliers (article 26, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\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>Dividendes, int\u00e9r\u00eats, tanti\u00e8mes, redevances<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger, plafonn\u00e9<\/span><span class=\"ref\">Art. 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Plus-values sur soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger, plafonn\u00e9<\/span><span class=\"ref\">Art. 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Loyers, salaires, r\u00e9mun\u00e9rations publiques et autres revenus<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t de l\u2019\u00c9tat du domicile<\/span><span class=\"ref\">Art. 26 \u00a7 3<\/span><\/div><div class=\"r\"><span>Exc\u00e9dent d\u2019imp\u00f4t s\u00e9n\u00e9galais sur int\u00e9r\u00eats ou redevances<\/span><span class=\"etat \">Recours \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise<\/span><span class=\"ref\">Art. 26 \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 26, paragraphe 3<\/span><p>\u00ab lorsqu&#x27;une personne domicili\u00e9e dans un Etat contractant re\u00e7oit des b\u00e9n\u00e9fices et autres revenus positifs qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables dans l&#x27;autre Etat contractant, le premier Etat peut \u00e9galement imposer ces revenus. L&#x27;imp\u00f4t pr\u00e9lev\u00e9 dans l&#x27;autre Etat n&#x27;est pas d\u00e9ductible pour le calcul du revenu imposable dans le premier Etat. Toutefois, cette personne a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t du premier Etat dans la base duquel ces revenus sont compris. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3 (montant du cr\u00e9dit)<\/span><p>\u00ab pour les revenus vis\u00e9s aux articles 13, 14, 15, 16 (paragraphe 2), 18 et 20 (paragraphes 2 et 3), au montant de l&#x27;imp\u00f4t pr\u00e9lev\u00e9 dans l&#x27;autre Etat conform\u00e9ment aux dispositions de ces articles. Il ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t du premier Etat correspondant \u00e0 ces revenus\u00a0; &#8211; pour les autres revenus, au montant de l&#x27;imp\u00f4t du premier Etat correspondant \u00e0 ces revenus. Cette disposition est \u00e9galement applicable aux r\u00e9mun\u00e9rations vis\u00e9es aux articles 9, 10, 12, 16 (paragraphe 4), 17 (premier alin\u00e9a) et 20 (paragraphe 1). \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 26 r\u00e9dig\u00e9 par l\u2019article 11 de l\u2019avenant du 10 janvier 1991. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul, \u00e9tape par \u00e9tape<\/h2><p>Pour une personne domicili\u00e9e en France qui per\u00e7oit des revenus s\u00e9n\u00e9galais\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu s\u00e9n\u00e9galais est compris dans la base de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t s\u00e9n\u00e9galais n\u2019est pas d\u00e9ductible du revenu.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenus de capitaux<\/b><span>Dividendes, int\u00e9r\u00eats, redevances\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t s\u00e9n\u00e9galais pr\u00e9lev\u00e9 selon la convention, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autres revenus<\/b><span>Loyers, salaires, r\u00e9mun\u00e9rations publiques\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, qui neutralise l\u2019imp\u00f4t tout en laissant jouer l\u2019effet de taux.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Exc\u00e9dent<\/b><span>Pour les int\u00e9r\u00eats et redevances, l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise peut admettre l\u2019imp\u00f4t non imput\u00e9 sur d\u2019autres revenus \u00e9trangers (article 26, paragraphe 4).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 avril 2024<\/small><\/div><p>D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraite-partageant-sa-vie-entre-la-france-et-le-senegal-a-partir-de-2015-ses\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>4 juillet 2024<\/small><\/div><p>Retrait\u00e9 partageant sa vie entre la France et le S\u00e9n\u00e9gal\u00a0: \u00e0 partir de 2015, ses s\u00e9jours au S\u00e9n\u00e9gal y fixent son domicile conventionnel et ses pensions fran\u00e7aises n&#x27;y sont imposables qu&#x27;au S\u00e9n\u00e9gal<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-se-disant-domicilies-au-senegal-mais-gardant-leur-maison-d-anglet\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>7 octobre 2024<\/small><\/div><p>Retrait\u00e9s se disant domicili\u00e9s au S\u00e9n\u00e9gal mais gardant leur maison d&#x27;Anglet\u00a0: impos\u00e9s en France, ils r\u00e9cup\u00e8rent toutefois les 271\u00a0318 \u20ac de retenue \u00e0 la source pr\u00e9lev\u00e9s sur un boni de liquidation<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/senegal\/#decisions\">Voir les 3 d\u00e9cisions qui concernent le S\u00e9n\u00e9gal \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La m\u00e9thode est r\u00e9ciproque\u00a0: le S\u00e9n\u00e9gal applique les m\u00eames r\u00e8gles \u00e0 ses r\u00e9sidents qui per\u00e7oivent des revenus fran\u00e7ais. Pour les revenus de capitaux, un imp\u00f4t \u00e9tranger sup\u00e9rieur au plafond conventionnel ne donne pas droit \u00e0 un cr\u00e9dit plus \u00e9lev\u00e9, puisque seul compte l\u2019imp\u00f4t pr\u00e9lev\u00e9 conform\u00e9ment \u00e0 la convention. Une imposition non conforme peut \u00eatre soumise \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat dans les trois ans (article 41).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-double-imposition-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 ma double imposition<\/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 \u00eates domicili\u00e9 en France et percevez des revenus de source s\u00e9n\u00e9galaise, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/senegal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/senegal\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/senegal\/\">Convention France\u2013S\u00e9n\u00e9gal : 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\/senegal\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/plus-values\/\"><small>Art. 16<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/interets\/\"><small>Art. 15<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/double-imposition\/\" class=\"cur\"><small>Art. 26<\/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-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 revenus s\u00e9n\u00e9galais sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Non. La France peut les comprendre dans la base de l\u2019imp\u00f4t, puis accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la nature du revenu (article 26, paragraphe 3).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Pour les revenus de capitaux, il est \u00e9gal \u00e0 l\u2019imp\u00f4t s\u00e9n\u00e9galais pr\u00e9lev\u00e9 selon la convention, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><\/details><details><summary>Le S\u00e9n\u00e9gal applique-t-il la m\u00eame m\u00e9thode\u00a0?<\/summary><p>Oui. L\u2019article 26, paragraphe 3, vise toute personne domicili\u00e9e dans un \u00c9tat contractant\u00a0; le m\u00e9canisme est r\u00e9ciproque.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0 Dakar le 10 janvier 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le S\u00e9n\u00e9gal le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le S\u00e9n\u00e9gal modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 24 avril 1976\u00a0; avenants entr\u00e9s en vigueur le 1er janvier 1986 et le 1er f\u00e9vrier 1993\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er septembre 2022 pour le S\u00e9n\u00e9gal. 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 S\u00e9n\u00e9gal ?<\/span><h3>Faire v\u00e9rifier ma double imposition\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=senegal-double-imposition-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\/senegal\/\">Convention France\u2013S\u00e9n\u00e9gal : 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 S\u00e9n\u00e9gal ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-double-imposition-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\u2013S\u00e9n\u00e9gal \u203a Article 26 \u00b7 Double imposition Convention France\u2013S\u00e9n\u00e9galConvention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22504,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23450","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23450","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=23450"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23450\/revisions"}],"predecessor-version":[{"id":29403,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23450\/revisions\/29403"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22504"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}