{"id":23521,"date":"2026-11-08T13:49:42","date_gmt":"2026-11-08T12:49:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/syrie\/dividendes\/"},"modified":"2026-11-09T01:07:18","modified_gmt":"2026-11-09T00:07:18","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/syrie\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Syrie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention"},"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 Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .main p.source{font-size:11px;line-height:1.5;color:var(--dim)}#bcv .cover{position:relative;border-radius:16px;overflow:hidden;margin:6px 0 6px;aspect-ratio:776\/300;background:var(--dark)}#bcv .cover img{width:100%;height:100%;object-fit:cover;display:block}#bcv .cover::after{content:\"\";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,19,23,0) 35%,rgba(11,19,23,.78))}#bcv .cover .cap{position:absolute;left:24px;bottom:22px;z-index:1;display:grid;gap:8px;justify-items:start}#bcv .cover .chip{background:var(--lime);color:var(--dark);border-radius:999px;padding:5px 10px}#bcv .cover b{color:#fff;font-size:20px;font-weight:600}#bcv .cover.typo{aspect-ratio:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 28px;background:radial-gradient(120% 140% at 100% 0%,#1C2B35 0%,var(--dark) 60%)}#bcv .cover.typo .facts{display:flex;gap:22px;flex-wrap:wrap;margin-top:6px}#bcv .cover.typo .facts span{font-size:13px;color:var(--dmuted)}#bcv .cover.typo .facts b{display:block;font-size:14px;color:#fff;font-weight:500}#bcv .cover.typo::after{display:none}#bcv .cover.typo .big{flex:0 0 auto;font-size:96px;line-height:.9;font-weight:600;letter-spacing:-.04em;color:var(--limed)}#bcv .cover.typo .big small{display:block;font-family:\"Geist Mono\",monospace;font-size:11px;letter-spacing:.08em;color:var(--dmuted);text-transform:uppercase;margin-bottom:6px}#bcv .cover.typo .cap{position:static}#bcv .main p.credit,#bcv .credit{font-size:11px;color:var(--dim);margin:0 0 26px}#bcv .qt{background:var(--card);border:1px solid var(--border);border-radius:14px;overflow:hidden;margin:0 0 10px}#bcv .qt .r{display:grid;grid-template-columns:minmax(0,1fr) 220px 120px;gap:16px;align-items:center;padding:14px 20px;border-top:1px solid #EFEEE9;font-size:15px;line-height:1.45}#bcv .qt .r.h{background:#EFEEE9;border-top:0;color:var(--muted);padding:12px 20px;font-size:10px}#bcv .qt .etat{justify-self:start;font-size:13px;font-weight:500;border-radius:999px;padding:6px 12px;background:var(--lime);color:var(--dark);line-height:1.3}#bcv .qt .etat.fr{background:var(--dark);color:var(--limed)}#bcv .qt .ref{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:12px;color:var(--muted)}#bcv .main p.note2,#bcv .note2{font-size:13px;color:var(--muted);line-height:1.5;margin:0 0 30px}#bcv .cit{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px 16px 0;margin:0 0 12px}#bcv .cit::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv .cit .mono{color:var(--muted);display:block;margin-bottom:8px}#bcv .cit p{margin:0!important;font-size:15px!important;line-height:1.6!important}#bcv .steps{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:6px 20px;margin:0 0 30px;list-style:none}#bcv .steps li{display:flex;gap:16px;align-items:center;padding:14px 0;border-top:1px solid #EFEEE9}#bcv .steps li:first-child{border-top:0}#bcv .steps .n{flex:0 0 32px;height:32px;border-radius:50%;background:#EFEEE9;display:flex;align-items:center;justify-content:center;font-family:\"Geist Mono\",monospace;font-size:13px}#bcv .steps li:first-child .n{background:var(--dark);color:var(--limed)}#bcv .steps b{display:block;font-weight:500;font-size:15px}#bcv .steps span{font-size:14px;color:var(--muted);line-height:1.45}#bcv .decs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 12px}#bcv .dec{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;text-decoration:none;display:flex;flex-direction:column;gap:10px}#bcv .dec .h{display:flex;gap:8px;align-items:center;flex-wrap:wrap}#bcv .dec .h .pill{padding:3px 7px;border-radius:5px}#bcv .dec .h small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .dec p{margin:0!important;font-size:14px!important;line-height:1.5!important}#bcv .dec i{font-style:normal;font-weight:500;font-size:13px;margin-top:auto}#bcv .lnk{display:inline-block;font-weight:500;text-decoration:none;margin:4px 0 30px}#bcv .cv{margin:0 0 34px}#bcv .cv h3{font-size:19px;line-height:1.35;font-weight:600;margin:0 0 16px}#bcv .yn{display:flex;gap:10px;margin:0 0 14px}#bcv .yn a,#bcv .yn button{font:inherit;font-weight:500;font-size:15px;border-radius:999px;padding:12px 28px;cursor:pointer;text-decoration:none;border:1px solid var(--text);background:#fff;color:var(--text)}#bcv .yn a.oui{background:var(--limed);border-color:var(--limed);color:var(--dark)}#bcv .cv .non{display:none;flex-wrap:wrap;gap:8px}#bcv .cv.open .non{display:flex}#bcv .cv .non a{font-size:13px;background:var(--bg);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .agrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 34px}#bcv .agrid a{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:12px 14px;text-decoration:none;display:grid;gap:2px}#bcv .agrid a small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .agrid a b{font-weight:500;font-size:14px}#bcv .agrid a.cur{background:var(--dark);border-color:var(--dark)}#bcv .agrid a.cur small{color:var(--limed)}#bcv .agrid a.cur b{color:#fff}#bcv .faq details{margin:0 0 10px}#bcv .faq details p{padding:0 16px 16px;margin:0!important;font-size:15px!important;color:var(--muted)}#bcv .sticky{display:none}#bcv .hub .list li{display:flex;justify-content:space-between;gap:16px;align-items:center}@media(max-width:980px){#bcv .decs{grid-template-columns:1fr}#bcv .qt .r{grid-template-columns:minmax(0,1fr) auto;}#bcv .qt .r .ref{grid-column:2}#bcv .qt .r.h span:nth-child(3){display:none}}@media(max-width:600px){#bcv .qt .r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 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 taux de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au plus 15 % du montant brut des dividendes (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Une soci\u00e9t\u00e9 m\u00e8re est-elle impos\u00e9e dans l\u2019\u00c9tat de la filiale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si elle d\u00e9tient, directement ou indirectement, au moins 10 % du capital : les dividendes ne sont imposables que dans son \u00c9tat de r\u00e9sidence (article 10, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Quel imp\u00f4t syrien est retenu pour le cr\u00e9dit fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t syrien effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France (article 21, paragraphe 1, c, ii).\"}}]}<\/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\/syrie\/\">France\u2013Syrie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Syrie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de lettres du 16 d\u00e9cembre 2004 ajoutant un article 11 A sur les redevances<\/span><\/div>\n<h1>Dividendes entre la France et la Syrie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi pr\u00e9lever un imp\u00f4t, plafonn\u00e9 \u00e0 15 % du montant brut, sauf pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital, imposable dans son seul \u00c9tat de r\u00e9sidence.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-syrie.webp\" alt=\"Damas, Syrie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Damas, Syrie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans ce dernier (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, a).<\/li><li>Lorsque le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 d\u00e9tenant directement ou indirectement au moins 10 % du capital, les dividendes ne sont imposables que dans son \u00c9tat de r\u00e9sidence (article 10, paragraphe 2, b).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t syrien pay\u00e9 ouvre droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 cet imp\u00f4t, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, soci\u00e9t\u00e9 syrienne<\/span><span class=\"etat \">Les deux\u00a0; 15 % maximum en Syrie, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 a et 21 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence de la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire seulement<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Syrie, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Les deux\u00a0; 15 % maximum en France, cr\u00e9dit en Syrie<\/span><span class=\"ref\">Art. 10 \u00a7 2 a et 21 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices ou des professions ind\u00e9pendantes<\/span><span class=\"ref\">Art. 10 \u00a7 6<\/span><\/div><\/div><p class=\"note2\">Le texte pr\u00e9voit aussi, dans certaines conditions, un paiement du Tr\u00e9sor fran\u00e7ais \u00e9gal \u00e0 l\u2019avoir fiscal ou le remboursement du pr\u00e9compte pour certains r\u00e9sidents de Syrie (article 10, paragraphes 3 et 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, a et b<\/span><p>\u00ab a) les dividendes vis\u00e9s au paragraphe 1 sont aussi imposables dans l&#x27;Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l&#x27;autre Etat contractant, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 % du montant brut des dividendes\u00a0; b) nonobstant les dispositions du a, lorsque le b\u00e9n\u00e9ficiaire effectif des dividendes est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes, ces dividendes ne sont imposables que dans l&#x27;Etat contractant dont le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende syrien pour un particulier r\u00e9sident de France<\/h2><p>La convention organise trois \u00e9tapes\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Syrie<\/b><span>Au plus 15 % du montant brut (article 10, paragraphe 2, a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France, \u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t syrien effectivement support\u00e9 \u00e0 titre d\u00e9finitif, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, ii et c, ii).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, un dividende syrien supporte au plus 15 % en Syrie, puis l\u2019imp\u00f4t fran\u00e7ais diminu\u00e9 d\u2019un cr\u00e9dit plafonn\u00e9\u00a0: un imp\u00f4t syrien sup\u00e9rieur \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant n\u2019est pas compens\u00e9. Le cr\u00e9dit porte sur l\u2019imp\u00f4t effectivement support\u00e9 \u00e0 titre d\u00e9finitif, ce qui suppose de conserver les justificatifs de retenue. Pour une soci\u00e9t\u00e9, le seuil de 10 % du capital change enti\u00e8rement la donne.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-dividendes-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 dividendes<\/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 dividendes d\u2019une soci\u00e9t\u00e9 situ\u00e9e 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=syrie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/syrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/syrie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/syrie\/\">Convention France\u2013Syrie : 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\/syrie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/double-imposition\/\"><small>Art. 21<\/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 taux de retenue pour un particulier\u00a0?<\/summary><p>Au plus 15 % du montant brut des dividendes (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Une soci\u00e9t\u00e9 m\u00e8re est-elle impos\u00e9e dans l\u2019\u00c9tat de la filiale\u00a0?<\/summary><p>Non si elle d\u00e9tient, directement ou indirectement, au moins 10 % du capital\u00a0: les dividendes ne sont imposables que dans son \u00c9tat de r\u00e9sidence (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Quel imp\u00f4t syrien est retenu pour le cr\u00e9dit fran\u00e7ais\u00a0?<\/summary><p>L\u2019imp\u00f4t syrien effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France (article 21, paragraphe 1, c, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de lettres du 16 d\u00e9cembre 2004 ajoutant un article 11 A sur les redevances \u2014 Convention avec la Syrie du 17\/07\/1998 entr\u00e9e en vigueur le 01\/05\/2009 (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 2009. 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 Syrie ?<\/span><h3>Faire le point sur mes dividendes\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=syrie-dividendes-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\/syrie\/\">Convention France\u2013Syrie : 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 Syrie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-dividendes-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\u2013Syrie \u203a Article 10 \u00b7 Dividendes Convention France\u2013SyrieConvention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de lettres<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22512,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23521","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23521","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=23521"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23521\/revisions"}],"predecessor-version":[{"id":29528,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23521\/revisions\/29528"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22512"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}