{"id":23479,"date":"2026-11-08T13:42:59","date_gmt":"2026-11-08T12:42:59","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/slovaquie\/interets\/"},"modified":"2026-11-09T01:02:40","modified_gmt":"2026-11-09T00:02:40","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/slovaquie\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre France et Slovaquie\u00a0: quel pays les impose\u00a0? 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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 Slovaquie peut-elle pr\u00e9lever une retenue sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un domicili\u00e9 de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de la convention : les int\u00e9r\u00eats ne sont imposables que dans le pays de domicile du b\u00e9n\u00e9ficiaire (article 12, paragraphe 1), sauf \u00e9tablissement stable (paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Quand des int\u00e9r\u00eats proviennent-ils de Slovaquie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le d\u00e9biteur est cet \u00c9tat, une collectivit\u00e9 locale ou une personne qui y est domicili\u00e9e, ou lorsqu\u2019un \u00e9tablissement stable situ\u00e9 en Slovaquie supporte la charge des int\u00e9r\u00eats (article 12, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Les obligations \u00e0 clause de participation sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 12, paragraphe 2, vise les obligations assorties ou non d\u2019une clause de participation aux b\u00e9n\u00e9fices.\"}}]}<\/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\/slovaquie\/\">France\u2013Slovaquie<\/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\u2013Slovaquie<\/span><span class=\"metaline\">Convention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre France et Slovaquie\u00a0: quel pays les impose\u00a0? L\u2019article 12 de la convention<\/h1>\n<p class=\"lead\">La convention franco-slovaque r\u00e9serve l\u2019imposition des int\u00e9r\u00eats au seul pays de domicile du b\u00e9n\u00e9ficiaire. Le pays d\u2019o\u00f9 proviennent les int\u00e9r\u00eats n\u2019a pas de droit d\u2019imposer, sauf lorsque la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable qui y est situ\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-slovaquie.webp\" alt=\"Bratislava, Slovaquie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 12 \u00b7 Int\u00e9r\u00eats<\/span><b>Bratislava, Slovaquie<\/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 pays et pay\u00e9s \u00e0 une personne domicili\u00e9e dans l\u2019autre ne sont imposables que dans ce second pays (article 12, paragraphe 1).<\/li><li>Le terme vise les revenus des fonds publics, des obligations et des cr\u00e9ances de toute nature, ainsi que les produits assimil\u00e9s aux revenus de sommes pr\u00eat\u00e9es (article 12, 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 le pays d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 12, paragraphe 3).<\/li><li>Pour des int\u00e9r\u00eats excessifs entre parties li\u00e9es, seule la fraction normale b\u00e9n\u00e9ficie de l\u2019article 12 (article 12, 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>Domicili\u00e9 en France, int\u00e9r\u00eats d\u2019un emprunteur slovaque<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Slovaquie, int\u00e9r\u00eats d\u2019un emprunteur fran\u00e7ais<\/span><span class=\"etat \">Slovaquie seulement<\/span><span class=\"ref\">Art. 12 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans le pays de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7)<\/span><span class=\"ref\">Art. 12 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats exc\u00e9dant le montant normal entre parties li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent selon la loi de chaque pays<\/span><span class=\"ref\">Art. 12 \u00a7 5<\/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 pay\u00e9s \u00e0 une personne domicili\u00e9e dans 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 &quot; int\u00e9r\u00eats &quot; employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les revenus des fonds publics, des obligations d\u2019emprunts, assorties ou non de garanties hypoth\u00e9caires ou d\u2019une clause de participation aux b\u00e9n\u00e9fices, et des cr\u00e9ances de toute nature, ainsi que tous autres produits assimil\u00e9s aux revenus de sommes pr\u00eat\u00e9es par la l\u00e9gislation fiscale de l\u2019Etat d\u2019o\u00f9 proviennent les revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/gerant-d-une-societe-slovaque-travaillant-a-98-en-france-pacse-en-gironde\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>7 novembre 2023<\/small><\/div><p>G\u00e9rant d&#x27;une soci\u00e9t\u00e9 slovaque travaillant \u00e0 98 % en France, pacs\u00e9 en Gironde\u00a0: r\u00e9sident fiscal fran\u00e7ais malgr\u00e9 une fille et un logement en Slovaquie<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-slovaque-unipersonnelle-dirigee-depuis-la-gironde-l-associee-residant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>31 d\u00e9cembre 2024<\/small><\/div><p>Soci\u00e9t\u00e9 slovaque unipersonnelle dirig\u00e9e depuis la Gironde\u00a0: l&#x27;associ\u00e9e r\u00e9sidant en Slovaquie est impos\u00e9e en France sur les b\u00e9n\u00e9fices de l&#x27;\u00e9tablissement stable, avec 80 % de majoration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/slovaquie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Slovaquie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les int\u00e9r\u00eats d\u2019un compte, d\u2019obligations ou d\u2019un pr\u00eat consenti \u00e0 une soci\u00e9t\u00e9 slovaque par une personne domicili\u00e9e en France ne sont imposables qu\u2019en France\u00a0: la Slovaquie n\u2019a pas de droit d\u2019imposer, et aucun cr\u00e9dit d\u2019imp\u00f4t n\u2019est donc en jeu. Le domicile du pr\u00eateur au sens de l\u2019article 4 est le seul crit\u00e8re \u00e0 s\u00e9curiser, avec la v\u00e9rification qu\u2019aucun \u00e9tablissement stable n\u2019intervient.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-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 analyser mes revenus de placement<\/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 source slovaque ou fran\u00e7aise\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/slovaquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/slovaquie\/\">Convention France\u2013Slovaquie : 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\/slovaquie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/interets\/\" class=\"cur\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/slovaquie\/double-imposition\/\"><small>Art. 25<\/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 Slovaquie peut-elle pr\u00e9lever une retenue sur les int\u00e9r\u00eats vers\u00e9s \u00e0 un domicili\u00e9 de France\u00a0?<\/summary><p>Non au regard de la convention\u00a0: les int\u00e9r\u00eats ne sont imposables que dans le pays de domicile du b\u00e9n\u00e9ficiaire (article 12, paragraphe 1), sauf \u00e9tablissement stable (paragraphe 3).<\/p><\/details><details><summary>Quand des int\u00e9r\u00eats proviennent-ils de Slovaquie\u00a0?<\/summary><p>Lorsque le d\u00e9biteur est cet \u00c9tat, une collectivit\u00e9 locale ou une personne qui y est domicili\u00e9e, ou lorsqu\u2019un \u00e9tablissement stable situ\u00e9 en Slovaquie supporte la charge des int\u00e9r\u00eats (article 12, paragraphe 4).<\/p><\/details><details><summary>Les obligations \u00e0 clause de participation sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 12, paragraphe 2, vise les obligations assorties ou non d\u2019une clause de participation aux b\u00e9n\u00e9fices.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention applicable entre la Slovaquie et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur entre la France et la Slovaquie\u00a0; la Convention multilat\u00e9rale y est entr\u00e9e en vigueur le 1er janvier 2019. Le texte emploie les termes \u00ab\u00a0domicile\u00a0\u00bb et \u00ab\u00a0Tch\u00e9coslovaquie\u00a0\u00bb.. 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 Slovaquie ?<\/span><h3>Faire analyser mes revenus de placement\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=slovaquie-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\/slovaquie\/\">Convention France\u2013Slovaquie : 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 Slovaquie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovaquie-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\u2013Slovaquie \u203a Article 12 \u00b7 Int\u00e9r\u00eats Convention France\u2013SlovaquieConvention du 1er juin 1973 sign\u00e9e avec la Tch\u00e9coslovaquie, applicable entre la France et la Slovaquie, modifi\u00e9e par la Convention<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22507,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23479","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23479","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=23479"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23479\/revisions"}],"predecessor-version":[{"id":29453,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23479\/revisions\/29453"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22507"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}