{"id":23499,"date":"2026-11-08T13:45:49","date_gmt":"2026-11-08T12:45:49","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/sri-lanka\/plus-values\/"},"modified":"2026-11-08T18:20:39","modified_gmt":"2026-11-08T17:20:39","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/sri-lanka\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres\u00a0: la convention France\u2013Sri Lanka r\u00e9partit-elle l\u2019imposition de la plus-value\u00a0?"},"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 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.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 convention pr\u00e9voit-elle une r\u00e8gle pour les plus-values immobili\u00e8res ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 6 vise les revenus de biens immobiliers, et aucun article ne traite des gains de cession ; l\u2019article 20 renvoie \u00e0 la l\u00e9gislation de chaque \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas de double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 23, paragraphe 1) ; les administrations peuvent se concerter pour les cas non pr\u00e9vus (article 23, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"La convention interdit-elle \u00e0 un \u00c9tat d\u2019imposer une plus-value ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, sauf disposition expresse contraire : l\u2019article 20 laisse la l\u00e9gislation de chaque \u00c9tat d\u00e9terminer l\u2019imposition.\"}}]}<\/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\/sri-lanka\/\">France\u2013Sri Lanka<\/a> \u203a Article 20 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Sri Lanka<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<\/span><\/div>\n<h1>Vous vendez un bien ou des titres\u00a0: la convention France\u2013Sri Lanka r\u00e9partit-elle l\u2019imposition de la plus-value\u00a0?<\/h1>\n<p class=\"lead\">La convention avec le Sri Lanka ne contient pas d\u2019article consacr\u00e9 aux gains en capital. Son article 20 pr\u00e9voit que la l\u00e9gislation de chaque \u00c9tat continue de d\u00e9terminer l\u2019imposition des revenus, sauf disposition contraire. Une plus-value peut donc relever des deux l\u00e9gislations.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-sri-lanka.webp\" alt=\"Sigiriya, Sri Lanka\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Plus-values<\/span><b>Sigiriya, Sri Lanka<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La convention ne comporte pas d\u2019article propre aux gains en capital\u00a0; l\u2019article 6 vise les revenus des biens immobiliers, non les gains de cession.<\/li><li>L\u2019article 20 pr\u00e9voit que la l\u00e9gislation de chaque \u00c9tat continue \u00e0 d\u00e9terminer l\u2019imposition des revenus, sauf lorsque la convention en dispose express\u00e9ment autrement.<\/li><li>Les autorit\u00e9s comp\u00e9tentes peuvent se concerter en vue d\u2019\u00e9liminer la double imposition dans les cas non pr\u00e9vus par la convention (article 23, paragraphe 3).<\/li><li>Une personne qui estime subir une imposition non conforme peut saisir l\u2019autorit\u00e9 comp\u00e9tente de son \u00c9tat de r\u00e9sidence dans les trois ans de la premi\u00e8re notification (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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>Vente d\u2019un immeuble ou de titres<\/span><span class=\"etat \">Chaque \u00c9tat selon sa l\u00e9gislation<\/span><span class=\"ref\">Art. 20<\/span><\/div><div class=\"r\"><span>Double imposition non pr\u00e9vue par le texte<\/span><span class=\"etat \">Concertation possible des administrations<\/span><span class=\"ref\">Art. 23 \u00a7 3<\/span><\/div><div class=\"r\"><span>Imposition non conforme \u00e0 la convention<\/span><span class=\"etat \">Saisine de l\u2019autorit\u00e9 comp\u00e9tente dans les trois ans<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">Le texte ne pr\u00e9cise pas express\u00e9ment comment l\u2019article 21 s\u2019applique \u00e0 ces gains\u00a0: une analyse au cas par cas s\u2019impose.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 20<\/span><p>\u00ab La l\u00e9gislation en vigueur dans chacun des Etats continue \u00e0 d\u00e9terminer l&#x27;imposition des revenus sauf lorsque la pr\u00e9sente Convention en dispose express\u00e9ment autrement. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 3<\/span><p>\u00ab Elles peuvent aussi se concerter en vue d&#x27;\u00e9liminer la double imposition dans les cas non pr\u00e9vus par la Convention. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce qu\u2019il faut v\u00e9rifier avant une cession<\/h2><p>En l\u2019absence d\u2019article sur les gains en capital, la d\u00e9marche est la suivante\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>L\u00e9gislation de chaque \u00c9tat<\/b><span>Chaque \u00c9tat applique sa propre l\u00e9gislation \u00e0 la plus-value (article 20).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sidence<\/b><span>L\u2019\u00c9tat de r\u00e9sidence au sens de l\u2019article 4 au moment de la cession reste une donn\u00e9e cl\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Recours<\/b><span>En cas de double imposition, la proc\u00e9dure amiable de l\u2019article 23 peut \u00eatre engag\u00e9e.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Faute d\u2019article sur les gains en capital, la convention ne garantit pas qu\u2019une plus-value ne sera impos\u00e9e que dans un seul \u00c9tat. Avant de vendre un bien au Sri Lanka ou des titres en \u00e9tant r\u00e9sident de l\u2019un des deux \u00c9tats, il faut examiner la l\u00e9gislation de chacun et pr\u00e9voir, le cas \u00e9ch\u00e9ant, une demande de proc\u00e9dure amiable dans le d\u00e9lai de trois ans. Le calendrier d\u2019un changement de r\u00e9sidence m\u00e9rite une attention particuli\u00e8re.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-plus-values-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 mon projet de cession<\/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 envisagez de vendre un bien ou des titres en lien avec le Sri Lanka\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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\/sri-lanka\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\" class=\"cur\"><small>Art. 20<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/double-imposition\/\"><small>Art. 21<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La convention pr\u00e9voit-elle une r\u00e8gle pour les plus-values immobili\u00e8res\u00a0?<\/summary><p>Non. L\u2019article 6 vise les revenus de biens immobiliers, et aucun article ne traite des gains de cession\u00a0; l\u2019article 20 renvoie \u00e0 la l\u00e9gislation de chaque \u00c9tat.<\/p><\/details><details><summary>Que faire en cas de double imposition\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 23, paragraphe 1)\u00a0; les administrations peuvent se concerter pour les cas non pr\u00e9vus (article 23, paragraphe 3).<\/p><\/details><details><summary>La convention interdit-elle \u00e0 un \u00c9tat d\u2019imposer une plus-value\u00a0?<\/summary><p>Non, sauf disposition expresse contraire\u00a0: l\u2019article 20 laisse la l\u00e9gislation de chaque \u00c9tat d\u00e9terminer l\u2019imposition.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982 \u2014 Convention avec le Sri Lanka (impots.gouv.fr). Statut : En vigueur depuis le 18 novembre 1982. 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 au Sri Lanka ?<\/span><h3>Faire analyser mon projet de cession\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=sri-lanka-plus-values-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\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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 au Sri Lanka ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-plus-values-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\u2013Sri Lanka \u203a Article 20 \u00b7 Plus-values Convention France\u2013Sri LankaConvention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22509,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23499","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23499","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=23499"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23499\/revisions"}],"predecessor-version":[{"id":25512,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23499\/revisions\/25512"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22509"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}