{"id":23459,"date":"2026-11-08T13:40:07","date_gmt":"2026-11-08T12:40:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/serbie\/double-imposition\/"},"modified":"2026-11-08T18:16:01","modified_gmt":"2026-11-08T17:16:01","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/serbie\/double-imposition\/","title":{"rendered":"Comment la France et la Serbie \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 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\":\"Un revenu exon\u00e9r\u00e9 en France compte-t-il encore ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui pour le taux : l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au montant global du revenu imposable (article 23, A, c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u en France sur les revenus en cause (article 23, A, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Serbie \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle exon\u00e8re les revenus imposables en France en vertu de la convention, et peut appliquer le taux correspondant au revenu global (article 23, B).\"}}]}<\/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\/serbie\/\">France\u2013Serbie<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Serbie<\/span><span class=\"metaline\">Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et la Serbie \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La convention retient principalement l\u2019exon\u00e9ration. Un r\u00e9sident de France voit ses revenus imposables en Serbie exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, avec taux effectif. Seuls les dividendes, les tanti\u00e8mes et les revenus d\u2019artistes et de sportifs donnent lieu \u00e0 un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-serbie.webp\" alt=\"Belgrade, Serbie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Belgrade, Serbie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>En France, les revenus imposables en Serbie en vertu de la convention sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux des articles 10, 16 et 17 (article 23, A, a).<\/li><li>Pour les dividendes, tanti\u00e8mes et revenus d\u2019artistes et de sportifs qui ont support\u00e9 l\u2019imp\u00f4t serbe, la France accorde un cr\u00e9dit \u00e9gal \u00e0 cet imp\u00f4t, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 23, A, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au montant global du revenu imposable selon la l\u00e9gislation fran\u00e7aise (article 23, A, c).<\/li><li>En Serbie, les revenus imposables en France en vertu de la convention sont exon\u00e9r\u00e9s, avec une r\u00e8gle de taux effectif (article 23, B).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode 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>R\u00e9sident de France\u00a0: loyers, salaires, pensions publiques, b\u00e9n\u00e9fices imposables en Serbie<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en France, taux effectif<\/span><span class=\"ref\">Art. 23 A a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes de source serbe<\/span><span class=\"etat fr\">France, avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t serbe<\/span><span class=\"ref\">Art. 23 A b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: tanti\u00e8mes, revenus d\u2019artistes et sportifs<\/span><span class=\"etat fr\">France, avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t serbe<\/span><span class=\"ref\">Art. 23 A b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Serbie\u00a0: revenus imposables en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en Serbie, taux effectif<\/span><span class=\"ref\">Art. 23 B<\/span><\/div><\/div><p class=\"note2\">Le texte, sign\u00e9 avec la Yougoslavie, d\u00e9signe l\u2019autre \u00c9tat par ce nom\u00a0; il s\u2019applique aux relations entre la France et la Serbie.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, A, a et b<\/span><p>\u00ab a) Les revenus autres que ceux vis\u00e9s \u00e0 l\u2019alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais vis\u00e9s \u00e0 l\u2019article 2, paragraphe 3 a, lorsque ces revenus sont imposables en Yougoslavie en vertu de la pr\u00e9sente Convention\u00a0; b) En ce qui concerne les revenus vis\u00e9s aux articles 10, 16 et 17 qui ont support\u00e9 l\u2019imp\u00f4t yougoslave conform\u00e9ment aux dispositions de ces articles, la France accorde aux personnes qui sont r\u00e9sidentes de France et qui per\u00e7oivent de tels revenus un cr\u00e9dit d\u2019imp\u00f4t d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t yougoslave. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, A, b (suite)<\/span><p>\u00ab Ce cr\u00e9dit d\u2019imp\u00f4t, qui ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u en France sur les revenus en cause, s\u2019impute sur les imp\u00f4ts vis\u00e9s \u00e0 l\u2019article 2, paragraphe 3 a, dans les bases desquels lesdits revenus sont inclus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux m\u00e9thodes selon le revenu<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus de Serbie\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier l\u2019article<\/b><span>Le revenu rel\u00e8ve-t-il des articles 10, 16 ou 17 (dividendes, tanti\u00e8mes, artistes et sportifs)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Si non\u00a0: exon\u00e9ration<\/b><span>Le revenu imposable en Serbie selon la convention est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>La France peut calculer l\u2019imp\u00f4t sur les autres revenus au taux correspondant \u00e0 l\u2019ensemble des revenus.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Si oui\u00a0: cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Le revenu est impos\u00e9 en France, sous d\u00e9duction d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t serbe, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019exon\u00e9ration n\u2019efface pas le revenu des d\u00e9clarations fran\u00e7aises\u00a0: il peut \u00eatre retenu pour calculer le taux applicable aux autres revenus. Pour les dividendes serbes, le cr\u00e9dit est plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais\u00a0; un imp\u00f4t serbe plus \u00e9lev\u00e9 n\u2019est pas compens\u00e9. Rattacher chaque revenu au bon article de la convention est donc la premi\u00e8re \u00e9tape avant de remplir les d\u00e9clarations.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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 le point sur mes revenus serbes<\/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 revenus de Serbie en \u00e9tant r\u00e9sident de France, 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=serbie-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\/serbie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/serbie\/\">Convention France\u2013Serbie : 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\/serbie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un revenu exon\u00e9r\u00e9 en France compte-t-il encore\u00a0?<\/summary><p>Oui pour le taux\u00a0: l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au montant global du revenu imposable (article 23, A, c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Il ne peut exc\u00e9der le montant de l\u2019imp\u00f4t per\u00e7u en France sur les revenus en cause (article 23, A, b).<\/p><\/details><details><summary>Comment la Serbie \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Elle exon\u00e8re les revenus imposables en France en vertu de la convention, et peut appliquer le taux correspondant au revenu global (article 23, B).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention applicable entre la Serbie et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur (convention entr\u00e9e en vigueur le 1er ao\u00fbt 1975\u00a0; CML en vigueur le 1er octobre 2018 pour la Serbie et le 1er janvier 2019 pour la France). 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 en Serbie ?<\/span><h3>Faire le point sur mes revenus serbes\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=serbie-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\/serbie\/\">Convention France\u2013Serbie : 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 en Serbie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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\u2013Serbie \u203a Article 23 \u00b7 Double imposition Convention France\u2013SerbieConvention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22505,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23459","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23459","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=23459"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23459\/revisions"}],"predecessor-version":[{"id":25472,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23459\/revisions\/25472"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22505"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}