{"id":23461,"date":"2026-11-08T13:40:24","date_gmt":"2026-11-08T12:40:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/serbie\/interets\/"},"modified":"2026-11-08T18:16:14","modified_gmt":"2026-11-08T17:16:14","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/serbie\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us de Serbie ou de France\u00a0: quel \u00c9tat les impose\u00a0? L\u2019article 11 de la convention France\u2013Serbie"},"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 Serbie peut-elle pr\u00e9lever une retenue sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne lui en laisse pas le droit : les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 11, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les d\u00e9p\u00f4ts bancaires sont-ils concern\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 11, paragraphe 2, vise express\u00e9ment les revenus des d\u00e9p\u00f4ts et des cr\u00e9ances de toute nature.\"}},{\"@type\":\"Question\",\"name\":\"Quand la r\u00e8gle ne s\u2019applique-t-elle pas ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque la cr\u00e9ance se rattache effectivement \u00e0 un \u00e9tablissement stable du b\u00e9n\u00e9ficiaire dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats per\u00e7us de Serbie ou de France\u00a0: quel \u00c9tat les impose\u00a0? L\u2019article 11 de la convention France\u2013Serbie<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence. La convention ne laisse pas de droit d\u2019imposer \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent, sauf rattachement \u00e0 un \u00e9tablissement stable.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>Le terme vise les revenus des fonds publics, des obligations, des d\u00e9p\u00f4ts et des cr\u00e9ances de toute nature (article 11, paragraphe 2).<\/li><li>La r\u00e8gle ne joue pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable du b\u00e9n\u00e9ficiaire dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/li><li>En cas de relations sp\u00e9ciales entre d\u00e9biteur et cr\u00e9ancier, l\u2019exc\u00e9dent sur un montant normal reste imposable selon chaque l\u00e9gislation (article 11, paragraphe 5).<\/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 de France, int\u00e9r\u00eats de source serbe<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Serbie, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Serbie seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats excessifs entre parties li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent imposable selon chaque l\u00e9gislation<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Les int\u00e9r\u00eats proviennent d\u2019un \u00c9tat lorsque le d\u00e9biteur est cet \u00c9tat, une collectivit\u00e9 ou un r\u00e9sident\u00a0; s\u2019ils sont support\u00e9s par un \u00e9tablissement stable, ils proviennent de l\u2019\u00c9tat de cet \u00e9tablissement (article 11, paragraphe 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 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 11, 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 fonds publics, des obligations d\u2019emprunts, assortis ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices, des d\u00e9p\u00f4ts et des cr\u00e9ances de toute nature \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un \u00e9pargnant install\u00e9 en Serbie qui conserve des placements en France, ou l\u2019inverse, les int\u00e9r\u00eats rel\u00e8vent du seul \u00c9tat de r\u00e9sidence selon la convention. Encore faut-il \u00e9tablir cette r\u00e9sidence au sens de l\u2019article 4 et en justifier aupr\u00e8s de l\u2019\u00e9tablissement payeur. Les int\u00e9r\u00eats entre parties li\u00e9es exc\u00e9dant un montant normal ne b\u00e9n\u00e9ficient pas de la r\u00e8gle pour l\u2019exc\u00e9dent.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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 le point sur mes placements<\/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 d\u2019un compte ou d\u2019un placement situ\u00e9 dans l\u2019autre \u00c9tat que celui o\u00f9 vous r\u00e9sidez\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-interets-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\/\" class=\"cur\"><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\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La Serbie peut-elle pr\u00e9lever une retenue sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident de France\u00a0?<\/summary><p>La convention ne lui en laisse pas le droit\u00a0: les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 11, paragraphe 1).<\/p><\/details><details><summary>Les d\u00e9p\u00f4ts bancaires sont-ils concern\u00e9s\u00a0?<\/summary><p>Oui. L\u2019article 11, paragraphe 2, vise express\u00e9ment les revenus des d\u00e9p\u00f4ts et des cr\u00e9ances de toute nature.<\/p><\/details><details><summary>Quand la r\u00e8gle ne s\u2019applique-t-elle pas\u00a0?<\/summary><p>Lorsque la cr\u00e9ance se rattache effectivement \u00e0 un \u00e9tablissement stable du b\u00e9n\u00e9ficiaire dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/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 placements\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-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\/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-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\u2013Serbie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013SerbieConvention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France<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-23461","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23461","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=23461"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23461\/revisions"}],"predecessor-version":[{"id":25474,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23461\/revisions\/25474"}],"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=23461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}