{"id":23526,"date":"2026-11-08T13:50:25","date_gmt":"2026-11-08T12:50:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/syrie\/plus-values\/"},"modified":"2026-11-08T13:50:25","modified_gmt":"2026-11-08T12:50:25","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/syrie\/plus-values\/","title":{"rendered":"Vous vendez un bien ou des titres\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 12 de la convention France\u2013Syrie"},"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\":\"Qu\u2019est-ce qu\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ici ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une soci\u00e9t\u00e9, fiducie ou institution comparable dont l\u2019actif est constitu\u00e9, ou tire, plus de 50 % de sa valeur, directement ou indirectement, d\u2019immeubles situ\u00e9s dans un \u00c9tat (article 12, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Qui impose la plus-value sur des actions ordinaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 12, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle une plus-value immobili\u00e8re imposable en Syrie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Syrie, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, 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 12 \u00b7 Plus-values<\/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>Vous vendez un bien ou des titres\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 12 de la convention France\u2013Syrie<\/h1>\n<p class=\"lead\">La plus-value d\u2019un immeuble est imposable dans l\u2019\u00c9tat o\u00f9 il se trouve, comme celle de titres de soci\u00e9t\u00e9s dont la valeur repose pour plus de 50 % sur des immeubles. Les autres gains, notamment sur titres ordinaires, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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 12 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s (article 12, paragraphe 1, a).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9, fiducie ou institution comparable dont l\u2019actif est constitu\u00e9 ou tire plus de 50 % de sa valeur d\u2019immeubles situ\u00e9s dans un \u00c9tat sont imposables dans cet \u00c9tat (article 12, paragraphe 1, b).<\/li><li>Les immeubles affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante, ne sont pas pris en compte (article 12, paragraphe 1, b).<\/li><li>Les gains sur les autres biens ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 12, paragraphe 4).<\/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<\/span><span class=\"etat \">\u00c9tat o\u00f9 il est situ\u00e9<\/span><span class=\"ref\">Art. 12 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Titres d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat des immeubles<\/span><span class=\"ref\">Art. 12 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement ou de la base<\/span><span class=\"ref\">Art. 12 \u00a7 2<\/span><\/div><div class=\"r\"><span>Autres titres et autres biens<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/span><span class=\"ref\">Art. 12 \u00a7 4<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, gain imposable en Syrie (\u00a7 1)<\/span><span class=\"etat fr\">France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t syrien, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a ii<\/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, b<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable, dont l&#x27;actif ou les biens sont constitu\u00e9s pour plus de 50 % de leur valeur ou tirent plus de 50 % de leur valeur, directement ou indirectement, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 12, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes 1, 2 et 3 ne sont imposables que dans l&#x27;Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment classer votre gain<\/h2><p>L\u2019article 12 se lit comme une suite de questions\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>Vendez-vous un bien immobilier\u00a0? Imposable l\u00e0 o\u00f9 il se situe.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Soci\u00e9t\u00e9 immobili\u00e8re<\/b><span>La valeur de la soci\u00e9t\u00e9 repose-t-elle pour plus de 50 % sur des immeubles, hors immeubles d\u2019exploitation\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>\u00c9tablissement stable<\/b><span>Le bien fait-il partie de l\u2019actif d\u2019un \u00e9tablissement stable ou d\u2019une base fixe\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres biens<\/b><span>Sinon, seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant impose.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France qui vend un bien situ\u00e9 en Syrie, la plus-value est imposable en Syrie et reste prise en compte en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t syrien effectivement support\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant. Pour des titres ordinaires, seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant au moment de la vente impose\u00a0: la r\u00e9sidence au sens de l\u2019article 4 doit \u00eatre \u00e9tablie \u00e0 cette date.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-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 la Syrie\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-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\/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><\/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\/\" class=\"cur\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/dividendes\/\"><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<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Qu\u2019est-ce qu\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re ici\u00a0?<\/summary><p>Une soci\u00e9t\u00e9, fiducie ou institution comparable dont l\u2019actif est constitu\u00e9, ou tire, plus de 50 % de sa valeur, directement ou indirectement, d\u2019immeubles situ\u00e9s dans un \u00c9tat (article 12, paragraphe 1, b).<\/p><\/details><details><summary>Qui impose la plus-value sur des actions ordinaires\u00a0?<\/summary><p>Seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 12, paragraphe 4).<\/p><\/details><details><summary>Comment la France traite-t-elle une plus-value immobili\u00e8re imposable en Syrie\u00a0?<\/summary><p>Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Syrie, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, 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 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=syrie-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\/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-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\u2013Syrie \u203a Article 12 \u00b7 Plus-values 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-23526","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23526","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=23526"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23526\/revisions"}],"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=23526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}