{"id":23544,"date":"2026-11-08T13:53:24","date_gmt":"2026-11-08T12:53:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/togo\/plus-values\/"},"modified":"2026-11-08T13:53:24","modified_gmt":"2026-11-08T12:53:24","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/togo\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et le Togo\u00a0: qui impose 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 contient-elle un article sur les plus-values ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle mentionne seulement que les imp\u00f4ts vis\u00e9s incluent ceux sur les plus-values (article 8, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qui impose la plus-value sur mes actions si je suis domicili\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 25 r\u00e9serve les revenus non mentionn\u00e9s \u00e0 l\u2019\u00c9tat du domicile fiscal : la France, sauf rattachement \u00e0 un \u00e9tablissement stable au Togo.\"}},{\"@type\":\"Question\",\"name\":\"Et pour une maison d\u00e9tenue en direct ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte ne le pr\u00e9cise pas : l\u2019article 9 vise les revenus des biens immobiliers et l\u2019article 25 les revenus non mentionn\u00e9s. Une analyse au cas par cas s\u2019impose.\"}}]}<\/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\/togo\/\">France\u2013Togo<\/a> \u203a Article 25 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Togo<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26 novembre 1971<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et le Togo\u00a0: qui impose la plus-value\u00a0?<\/h1>\n<p class=\"lead\">La convention range les plus-values parmi les revenus vis\u00e9s, mais ne leur consacre aucun article. L\u2019article 25 r\u00e9serve les revenus non mentionn\u00e9s \u00e0 l\u2019\u00c9tat du domicile\u00a0; pour les immeubles, le texte n\u2019est pas explicite.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-togo.webp\" alt=\"Lom\u00e9, Togo\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 25 \u00b7 Plus-values<\/span><b>Lom\u00e9, Togo<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les imp\u00f4ts vis\u00e9s comprennent ceux qui frappent les plus-values (article 8, paragraphe 1).<\/li><li>Aucun article ne fixe de r\u00e8gle propre aux gains en capital, qu\u2019ils portent sur des immeubles ou sur des titres.<\/li><li>Les revenus non mentionn\u00e9s ne sont imposables que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire, sauf rattachement \u00e0 un \u00e9tablissement stable dans l\u2019autre \u00c9tat (article 25).<\/li><li>La plus-value sur un immeuble d\u00e9tenu en direct n\u2019est pas express\u00e9ment vis\u00e9e\u00a0: l\u2019article 9 parle des revenus des biens immobiliers, l\u2019article 25 des revenus non mentionn\u00e9s.<\/li><\/ul><\/div>\n<h2>Qui impose la 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>Actions ou titres, c\u00e9dant domicili\u00e9 en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 25<\/span><\/div><div class=\"r\"><span>Actions ou titres, c\u00e9dant domicili\u00e9 au Togo<\/span><span class=\"etat \">Togo seulement<\/span><span class=\"ref\">Art. 25<\/span><\/div><div class=\"r\"><span>Gain rattach\u00e9 \u00e0 un \u00e9tablissement stable dans l\u2019autre \u00c9tat<\/span><span class=\"etat \">R\u00e8gles de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 25<\/span><\/div><div class=\"r\"><span>Immeuble d\u00e9tenu en direct<\/span><span class=\"etat \">Texte non explicite, analyse n\u00e9cessaire<\/span><span class=\"ref\">Art. 9 et 25<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 8, paragraphe 1<\/span><p>\u00ab Sont consid\u00e9r\u00e9s comme imp\u00f4ts sur le revenu les imp\u00f4ts sur le revenu total ou sur les \u00e9l\u00e9ments du revenu (y compris les plus-values). \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25<\/span><p>\u00ab Les revenus non mentionn\u00e9s aux articles pr\u00e9c\u00e9dents ne sont imposables que dans l&#x27;Etat contractant du domicile fiscal du b\u00e9n\u00e9ficiaire \u00e0 moins que ces revenus ne se rattachent \u00e0 l&#x27;activit\u00e9 d&#x27;un \u00e9tablissement stable que ce b\u00e9n\u00e9ficiaire poss\u00e9derait dans l&#x27;autre Etat contractant. \u00bb<\/p><\/div><\/div><p class=\"note2\">Faute d\u2019article propre aux plus-values, la page s\u2019appuie sur les articles 8 et 25. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour des titres, la plus-value rel\u00e8ve en principe du seul \u00c9tat du domicile du c\u00e9dant, ce qui rend d\u00e9cisive la date d\u2019un changement de domicile. Pour un immeuble, la convention ne tranche pas express\u00e9ment entre l\u2019\u00c9tat de situation et l\u2019\u00c9tat du domicile, et aucune clause ne vise les soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re\u00a0: toute cession significative justifie une analyse pr\u00e9alable des deux l\u00e9gislations.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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>Pr\u00e9parer la cession avec un conseil<\/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 immobilier ou des titres en lien avec le Togo\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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\/togo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/togo\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/togo\/\">Convention France\u2013Togo : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/togo\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/fonction-publique\/\"><small>Art. 22<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/plus-values\/\" class=\"cur\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/togo\/double-imposition\/\"><small>Art. 26<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La convention contient-elle un article sur les plus-values\u00a0?<\/summary><p>Non. Elle mentionne seulement que les imp\u00f4ts vis\u00e9s incluent ceux sur les plus-values (article 8, paragraphe 1).<\/p><\/details><details><summary>Qui impose la plus-value sur mes actions si je suis domicili\u00e9 en France\u00a0?<\/summary><p>L\u2019article 25 r\u00e9serve les revenus non mentionn\u00e9s \u00e0 l\u2019\u00c9tat du domicile fiscal\u00a0: la France, sauf rattachement \u00e0 un \u00e9tablissement stable au Togo.<\/p><\/details><details><summary>Et pour une maison d\u00e9tenue en direct\u00a0?<\/summary><p>Le texte ne le pr\u00e9cise pas\u00a0: l\u2019article 9 vise les revenus des biens immobiliers et l\u2019article 25 les revenus non mentionn\u00e9s. Une analyse au cas par cas s\u2019impose.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26 novembre 1971 \u2014 Convention avec le Togo (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1975. 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 Togo ?<\/span><h3>Pr\u00e9parer la cession avec un conseil\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=togo-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\/togo\/\">Convention France\u2013Togo : 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 Togo ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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\u2013Togo \u203a Article 25 \u00b7 Plus-values Convention France\u2013TogoConvention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22514,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23544","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23544","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=23544"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23544\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22514"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}