{"id":23465,"date":"2026-11-08T13:40:57","date_gmt":"2026-11-08T12:40:57","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/serbie\/revenus-immobiliers\/"},"modified":"2026-11-09T01:01:19","modified_gmt":"2026-11-09T00:01:19","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/serbie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Serbie\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 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\":\"Les loyers sont-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Ils sont imposables dans l\u2019\u00c9tat de situation du bien, et l\u2019\u00c9tat de r\u00e9sidence les exon\u00e8re, en pouvant les retenir pour le taux (article 23).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019englobe la notion de bien immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle suit la l\u00e9gislation de l\u2019\u00c9tat de situation et englobe en tout cas les accessoires, le cheptel des exploitations agricoles et foresti\u00e8res, l\u2019usufruit des biens immobiliers et certains droits sur les gisements (article 6, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un bateau lou\u00e9 est-il un bien immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 6, paragraphe 2, exclut les navires, bateaux et a\u00e9ronefs.\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien en France ou en Serbie\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention France\u2013Serbie<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il se trouve. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire les exon\u00e8re ensuite, mais peut en tenir compte pour fixer le taux de l\u2019imp\u00f4t sur ses autres revenus.<\/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\/plus-values\/\">Plus-values<\/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 6 \u00b7 Loyers<\/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 revenus de biens immobiliers, y compris des exploitations agricoles ou foresti\u00e8res, sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Pour un r\u00e9sident de France, des loyers imposables en Serbie sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, qui peut \u00eatre calcul\u00e9 au taux correspondant \u00e0 l\u2019ensemble des revenus (article 23, A, a et c).<\/li><li>Pour un r\u00e9sident de Serbie, des loyers imposables en France sont exon\u00e9r\u00e9s en Serbie, avec la m\u00eame r\u00e8gle de taux (article 23, B).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\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, bien situ\u00e9 en Serbie<\/span><span class=\"etat \">Serbie\u00a0; exon\u00e9r\u00e9 en France, taux effectif<\/span><span class=\"ref\">Art. 6 et 23 A<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Serbie, bien situ\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; exon\u00e9r\u00e9 en Serbie, taux effectif<\/span><span class=\"ref\">Art. 6 et 23 B<\/span><\/div><div class=\"r\"><span>Bien situ\u00e9 dans l\u2019\u00c9tat de r\u00e9sidence<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence<\/span><span class=\"ref\">Art. 6<\/span><\/div><div class=\"r\"><span>Navire, bateau ou a\u00e9ronef<\/span><span class=\"etat \">Pas un bien immobilier au sens de l\u2019article 6<\/span><span class=\"ref\">Art. 6 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus provenant de biens immobiliers y compris les revenus des exploitations agricoles ou foresti\u00e8res sont imposables dans l\u2019Etat contractant o\u00f9 ces biens sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, A, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b, l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 sur le revenu imposable en France en vertu de la pr\u00e9sente Convention au taux correspondant au montant global du revenu imposable conform\u00e9ment \u00e0 la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Pour un r\u00e9sident de France qui loue un bien en Serbie\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Serbie<\/b><span>La Serbie, \u00c9tat de situation du bien, impose les loyers (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration en France<\/b><span>La France exon\u00e8re ces revenus imposables en Serbie (article 23, A, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>Elle peut en tenir compte pour calculer le taux applicable aux autres revenus (article 23, A, c).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les loyers d\u2019un bien en Serbie ne supportent pas deux imp\u00f4ts, mais ils restent pris en compte en France pour le taux applicable aux autres revenus. La notion de bien immobilier est celle du droit de l\u2019\u00c9tat de situation, et elle couvre aussi l\u2019usufruit et les droits li\u00e9s \u00e0 la propri\u00e9t\u00e9 fonci\u00e8re. Une acquisition se pr\u00e9pare en identifiant les d\u00e9clarations \u00e0 faire dans chaque \u00c9tat.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-revenus-immobiliers-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 locatifs<\/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 poss\u00e9dez ou envisagez d\u2019acheter un bien locatif en Serbie, ou en France depuis la Serbie\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-revenus-immobiliers-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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><small>Art. 23<\/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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les loyers sont-ils impos\u00e9s deux fois\u00a0?<\/summary><p>Non. Ils sont imposables dans l\u2019\u00c9tat de situation du bien, et l\u2019\u00c9tat de r\u00e9sidence les exon\u00e8re, en pouvant les retenir pour le taux (article 23).<\/p><\/details><details><summary>Qu\u2019englobe la notion de bien immobilier\u00a0?<\/summary><p>Elle suit la l\u00e9gislation de l\u2019\u00c9tat de situation et englobe en tout cas les accessoires, le cheptel des exploitations agricoles et foresti\u00e8res, l\u2019usufruit des biens immobiliers et certains droits sur les gisements (article 6, paragraphe 2).<\/p><\/details><details><summary>Un bateau lou\u00e9 est-il un bien immobilier\u00a0?<\/summary><p>Non. L\u2019article 6, paragraphe 2, exclut les navires, bateaux et a\u00e9ronefs.<\/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 locatifs\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-revenus-immobiliers-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-revenus-immobiliers-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 6 \u00b7 Revenus immobiliers 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-23465","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23465","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=23465"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23465\/revisions"}],"predecessor-version":[{"id":29430,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23465\/revisions\/29430"}],"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=23465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}