{"id":23488,"date":"2026-11-08T13:44:16","date_gmt":"2026-11-08T12:44:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/slovenie\/interets\/"},"modified":"2026-11-09T01:03:37","modified_gmt":"2026-11-09T00:03:37","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/slovenie\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre France et Slov\u00e9nie\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\":\"Quel est le taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"5 % du montant brut, si le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre pays (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Quand des int\u00e9r\u00eats proviennent-ils de Slov\u00e9nie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le d\u00e9biteur y r\u00e9side, ou lorsqu\u2019un \u00e9tablissement stable situ\u00e9 en Slov\u00e9nie supporte la charge de ces int\u00e9r\u00eats (article 11, paragraphe 6).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour des int\u00e9r\u00eats excessifs entre parties li\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 11 ne s\u2019applique qu\u2019au montant normal ; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque pays (article 11, paragraphe 7).\"}}]}<\/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\/slovenie\/\">France\u2013Slov\u00e9nie<\/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\u2013Slov\u00e9nie<\/span><span class=\"metaline\">Convention du 7 avril 2004, 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 Slov\u00e9nie\u00a0: quel pays les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans le pays de r\u00e9sidence du pr\u00eateur. Le pays d\u2019o\u00f9 ils proviennent peut pr\u00e9lever jusqu\u2019\u00e0 5 % du montant brut, sauf dans plusieurs cas o\u00f9 il perd tout droit d\u2019imposer.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/slovenie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovenie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovenie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/slovenie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-slovenie.webp\" alt=\"Ljubljana, Slov\u00e9nie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Ljubljana, Slov\u00e9nie<\/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 un r\u00e9sident de l\u2019autre sont imposables dans ce second pays (article 11, paragraphe 1).<\/li><li>Le pays d\u2019o\u00f9 proviennent les int\u00e9r\u00eats peut aussi les imposer, sans d\u00e9passer 5 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif r\u00e9sident de l\u2019autre pays (article 11, paragraphe 2).<\/li><li>Ils ne sont imposables que dans le pays de r\u00e9sidence lorsqu\u2019ils sont pay\u00e9s \u00e0 un \u00c9tat ou \u00e0 une personne publique, au titre de pr\u00eats garantis publiquement, ou entre soci\u00e9t\u00e9s li\u00e9es par une participation directe d\u2019au moins 20 % (article 11, paragraphe 3).<\/li><li>En France, l\u2019imp\u00f4t slov\u00e8ne ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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 d\u2019un emprunteur slov\u00e8ne<\/span><span class=\"etat \">Slov\u00e9nie 5 % maximum, puis France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Pr\u00eat garanti par un \u00c9tat, la COFACE ou la Compagnie slov\u00e8ne d\u2019exportation<\/span><span class=\"etat \">Pays de r\u00e9sidence du pr\u00eateur seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>Pr\u00eat entre soci\u00e9t\u00e9s li\u00e9es par au moins 20 % du capital<\/span><span class=\"etat \">Pays de r\u00e9sidence du pr\u00eateur seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 c<\/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. 11 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Les p\u00e9nalit\u00e9s pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais, si le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats est un r\u00e9sident de l\u2019autre Etat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 5 % du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3, c<\/span><p>\u00ab c) cette personne est une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 20 % du capital de la soci\u00e9t\u00e9 qui paie les int\u00e9r\u00eats, ou la soci\u00e9t\u00e9 qui paie les int\u00e9r\u00eats d\u00e9tient directement au moins 20 % du capital de la soci\u00e9t\u00e9 qui les re\u00e7oit, ou une troisi\u00e8me soci\u00e9t\u00e9 r\u00e9sidente de l\u2019un des Etats contractants d\u00e9tient directement au moins 20 % \u00e0 la fois du capital de la soci\u00e9t\u00e9 qui paie les int\u00e9r\u00eats et du capital de la soci\u00e9t\u00e9 qui les re\u00e7oit. \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\/revenus-fonciers-d-allemagne-du-royaume-uni-et-de-slovenie-absorbes-par-un\/\"><div class=\"h\"><span class=\"pill mono\">TA Poitiers<\/span><small>18 juillet 2023<\/small><\/div><p>Revenus fonciers d&#x27;Allemagne, du Royaume-Uni et de Slov\u00e9nie absorb\u00e9s par un d\u00e9ficit foncier fran\u00e7ais\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t conventionnel reste d\u00fb, calcul\u00e9 sur l&#x27;imp\u00f4t aff\u00e9rent \u00e0 l&#x27;ensemble des revenus<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/slovenie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Slov\u00e9nie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, les int\u00e9r\u00eats d\u2019un compte, d\u2019obligations ou d\u2019un pr\u00eat \u00e0 une soci\u00e9t\u00e9 peuvent subir une retenue d\u2019au plus 5 % dans le pays d\u2019origine, puis sont d\u00e9clar\u00e9s dans le pays de r\u00e9sidence, qui accorde un cr\u00e9dit d\u2019imp\u00f4t. Pour un groupe familial franco-slov\u00e8ne, les pr\u00eats entre soci\u00e9t\u00e9s li\u00e9es par au moins 20 % du capital \u00e9chappent \u00e0 toute imposition \u00e0 la source. Une attestation de r\u00e9sidence certifi\u00e9e est en principe demand\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovenie-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 slov\u00e8ne 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=slovenie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/slovenie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/slovenie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/slovenie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/slovenie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/slovenie\/\">Convention France\u2013Slov\u00e9nie : 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\/slovenie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/slovenie\/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-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>Quel est le taux maximal de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>5 % du montant brut, si le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre pays (article 11, paragraphe 2).<\/p><\/details><details><summary>Quand des int\u00e9r\u00eats proviennent-ils de Slov\u00e9nie\u00a0?<\/summary><p>Lorsque le d\u00e9biteur y r\u00e9side, ou lorsqu\u2019un \u00e9tablissement stable situ\u00e9 en Slov\u00e9nie supporte la charge de ces int\u00e9r\u00eats (article 11, paragraphe 6).<\/p><\/details><details><summary>Que se passe-t-il pour des int\u00e9r\u00eats excessifs entre parties li\u00e9es\u00a0?<\/summary><p>L\u2019article 11 ne s\u2019applique qu\u2019au montant normal\u00a0; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque pays (article 11, paragraphe 7).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 7 avril 2004, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Slov\u00e9nie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 2007\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er juillet 2018 pour la Slov\u00e9nie 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 Slov\u00e9nie ?<\/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=slovenie-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\/slovenie\/\">Convention France\u2013Slov\u00e9nie : 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 Slov\u00e9nie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=slovenie-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\u2013Slov\u00e9nie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Slov\u00e9nieConvention du 7 avril 2004, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Int\u00e9r\u00eats per\u00e7us entre France et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22508,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23488","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23488","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=23488"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23488\/revisions"}],"predecessor-version":[{"id":29468,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23488\/revisions\/29468"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22508"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}