{"id":23527,"date":"2026-11-08T13:50:33","date_gmt":"2026-11-08T12:50:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/syrie\/residence-fiscale\/"},"modified":"2026-11-09T01:07:57","modified_gmt":"2026-11-09T00:07:57","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/syrie\/residence-fiscale\/","title":{"rendered":"R\u00e9sident de France ou de Syrie\u00a0: comment l\u2019article 4 de la convention d\u00e9partage-t-il une double r\u00e9sidence\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 nationalit\u00e9 compte-t-elle pour la r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seulement en quatri\u00e8me rang, apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel (article 4, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"\u00catre impos\u00e9 dans un \u00c9tat sur ses seuls revenus locaux suffit-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 4, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t que sur les revenus de sources situ\u00e9es dans cet \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Depuis quand la convention s\u2019applique-t-elle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Selon le document publi\u00e9 par impots.gouv.fr, la convention sign\u00e9e le 17 juillet 1998 est entr\u00e9e en vigueur le 1er mai 2009.\"}}]}<\/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 4 \u00b7 R\u00e9sidence fiscale<\/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>R\u00e9sident de France ou de Syrie\u00a0: comment l\u2019article 4 de la convention d\u00e9partage-t-il une double r\u00e9sidence\u00a0?<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue. Si la France et la Syrie vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4 tranche selon une \u00e9chelle de crit\u00e8res. De cette r\u00e9ponse d\u00e9pend l\u2019application des autres articles.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident d\u2019un \u00c9tat la personne qui, selon sa l\u00e9gislation, y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>N\u2019est pas r\u00e9sident la personne qui n\u2019est impos\u00e9e dans un \u00c9tat que sur ses revenus de source locale (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, le foyer d\u2019habitation permanent l\u2019emporte, puis le centre des int\u00e9r\u00eats vitaux, le s\u00e9jour habituel et la nationalit\u00e9 (article 4, paragraphe 2, a \u00e0 c).<\/li><li>Si la personne a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous r\u00e9sident au sens de la convention\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>Foyer d\u2019habitation permanent dans un seul \u00c9tat<\/span><span class=\"etat \">Cet \u00c9tat<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer permanent en France et en Syrie<\/span><span class=\"etat \">\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux \u00c9tats ou dans aucun<\/span><span class=\"etat \">\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune des deux<\/span><span class=\"etat \">Accord entre les deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 r\u00e9sidente des deux \u00c9tats<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 4 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">C\u00f4t\u00e9 fran\u00e7ais, sont aussi r\u00e9sidents les soci\u00e9t\u00e9s dont le si\u00e8ge de direction effective est en France et dont les associ\u00e9s y sont personnellement impos\u00e9s sur leur part des b\u00e9n\u00e9fices (article 4, paragraphe 4, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression \u00ab\u00a0R\u00e9sident d&#x27;un Etat contractant\u00a0\u00bb d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction, ou de tout autre crit\u00e8re de nature analogue. Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l&#x27;imp\u00f4t dans cet Etat que pour les revenus de sources situ\u00e9es dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Lorsque la France et la Syrie vous revendiquent toutes deux, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Dans quel \u00c9tat disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux \u00c9tats\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jour habituel dans les deux \u00c9tats ou dans aucun\u00a0: l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour une personne qui partage sa vie ou ses revenus entre la France et la Syrie, la r\u00e9sidence au sens de l\u2019article 4 d\u00e9termine quel \u00c9tat impose quoi. Le d\u00e9partage commence par le foyer d\u2019habitation permanent et le centre des int\u00e9r\u00eats vitaux\u00a0: le logement, la famille et l\u2019origine des revenus p\u00e8sent davantage que la nationalit\u00e9, qui n\u2019intervient qu\u2019en quatri\u00e8me rang. Ces \u00e9l\u00e9ments se documentent avec soin.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-residence-fiscale-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 v\u00e9rifier ma r\u00e9sidence fiscale<\/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 avez des attaches \u00e0 la fois en France et en 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-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La nationalit\u00e9 compte-t-elle pour la r\u00e9sidence\u00a0?<\/summary><p>Seulement en quatri\u00e8me rang, apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel (article 4, paragraphe 2, c).<\/p><\/details><details><summary>\u00catre impos\u00e9 dans un \u00c9tat sur ses seuls revenus locaux suffit-il\u00a0?<\/summary><p>Non. L\u2019article 4, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t que sur les revenus de sources situ\u00e9es dans cet \u00c9tat.<\/p><\/details><details><summary>Depuis quand la convention s\u2019applique-t-elle\u00a0?<\/summary><p>Selon le document publi\u00e9 par impots.gouv.fr, la convention sign\u00e9e le 17 juillet 1998 est entr\u00e9e en vigueur le 1er mai 2009.<\/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 v\u00e9rifier ma r\u00e9sidence fiscale\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-residence-fiscale-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-residence-fiscale-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 4 \u00b7 R\u00e9sidence fiscale 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<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-23527","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23527","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=23527"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23527\/revisions"}],"predecessor-version":[{"id":29538,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23527\/revisions\/29538"}],"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=23527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}