{"id":23545,"date":"2026-11-08T13:53:32","date_gmt":"2026-11-08T12:53:32","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/togo\/residence-fiscale\/"},"modified":"2026-11-09T01:09:47","modified_gmt":"2026-11-09T00:09:47","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/togo\/residence-fiscale\/","title":{"rendered":"Domicili\u00e9 en France ou au Togo\u00a0: comment l\u2019article 2 de la convention fixe-t-il votre domicile fiscal\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 utilise-t-elle la notion de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle parle de domicile fiscal, fix\u00e9 au foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire au centre des int\u00e9r\u00eats vitaux (article 2, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Le nombre de jours pass\u00e9s au Togo suffit-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. La dur\u00e9e du s\u00e9jour n\u2019intervient que s\u2019il n\u2019est pas possible de d\u00e9terminer le foyer permanent d\u2019habitation (article 2, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"O\u00f9 est domicili\u00e9e une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au lieu de son si\u00e8ge social statutaire ; un groupement sans personnalit\u00e9 morale, au lieu du si\u00e8ge de sa direction effective (article 2, paragraphe 2).\"}}]}<\/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 2 \u00b7 R\u00e9sidence fiscale<\/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>Domicili\u00e9 en France ou au Togo\u00a0: comment l\u2019article 2 de la convention fixe-t-il votre domicile fiscal\u00a0?<\/h1>\n<p class=\"lead\">La convention avec le Togo ne parle pas de r\u00e9sidence mais de domicile fiscal. Il se situe au foyer permanent d\u2019habitation, d\u00e9fini comme le centre des int\u00e9r\u00eats vitaux\u00a0; \u00e0 d\u00e9faut, la dur\u00e9e du s\u00e9jour, puis la nationalit\u00e9, d\u00e9partagent.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/togo\/plus-values\/\">Plus-values<\/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 2 \u00b7 R\u00e9sidence<\/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>Une personne physique est domicili\u00e9e l\u00e0 o\u00f9 elle a son foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire le lieu avec lequel ses relations personnelles sont les plus \u00e9troites (article 2, paragraphe 1).<\/li><li>Si ce crit\u00e8re ne permet pas de conclure, elle est domicili\u00e9e dans l\u2019\u00c9tat o\u00f9 elle s\u00e9journe le plus longtemps (article 2, paragraphe 1).<\/li><li>\u00c0 dur\u00e9e de s\u00e9jour \u00e9gale, la nationalit\u00e9 tranche\u00a0; sinon, les autorit\u00e9s des deux \u00c9tats d\u00e9cident d\u2019un commun accord (article 2, paragraphe 1).<\/li><li>Une soci\u00e9t\u00e9 est domicili\u00e9e au lieu de son si\u00e8ge social statutaire (article 2, paragraphe 2).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous domicili\u00e9 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>Relations personnelles les plus \u00e9troites au Togo<\/span><span class=\"etat \">Domicile au Togo<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>Foyer ind\u00e9terminable, s\u00e9jour plus long en France<\/span><span class=\"etat \">Domicile en France<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e, nationalit\u00e9 togolaise seulement<\/span><span class=\"etat \">Domicile au Togo<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>S\u00e9jours \u00e9gaux, ressortissant d\u2019aucun des deux \u00c9tats<\/span><span class=\"etat \">Accord entre les administrations<\/span><span class=\"ref\">Art. 2 \u00a7 1<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9<\/span><span class=\"etat \">Lieu du si\u00e8ge social statutaire<\/span><span class=\"ref\">Art. 2 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Le domicile fiscal d\u00e9termin\u00e9 selon l\u2019article 2 commande l\u2019application de toutes les r\u00e8gles de la convention relatives aux imp\u00f4ts sur le revenu (article 8, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 2, paragraphe 1<\/span><p>\u00ab Une personne physique est domicili\u00e9e, au sens de la pr\u00e9sente Convention, au lieu o\u00f9 elle a son &quot; foyer permanent d&#x27;habitation &quot;, cette expression d\u00e9signant le centre des int\u00e9r\u00eats vitaux, c&#x27;est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites. Lorsqu&#x27;il n&#x27;est pas possible de d\u00e9terminer le domicile d&#x27;apr\u00e8s l&#x27;alin\u00e9a qui pr\u00e9c\u00e8de, la personne physique est r\u00e9put\u00e9e poss\u00e9der son domicile dans celui des Etats contractants o\u00f9 elle s\u00e9journe le plus longtemps. En cas de s\u00e9jour d&#x27;\u00e9gale dur\u00e9e dans les deux Etats, elle est r\u00e9put\u00e9e avoir son domicile dans celui dont elle est ressortissante. Si elle n&#x27;est ressortissante d&#x27;aucun d&#x27;eux, les autorit\u00e9s administratives sup\u00e9rieures des Etats trancheront la difficult\u00e9 d&#x27;un commun accord. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res<\/h2><p>Si la France et le Togo vous consid\u00e8rent tous deux comme domicili\u00e9, l\u2019article 2 d\u00e9partage dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Le lieu avec lequel vos relations personnelles sont les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Dur\u00e9e du s\u00e9jour<\/b><span>\u00c0 d\u00e9faut, l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>\u00c0 s\u00e9jours \u00e9gaux, l\u2019\u00c9tat dont vous \u00eates ressortissant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>Si vous n\u2019\u00eates ressortissant d\u2019aucun des deux, les autorit\u00e9s tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/contribuable-passe-par-le-togo-puis-revenu-en-france-prescription-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>17 mars 2023<\/small><\/div><p>Contribuable pass\u00e9 par le Togo puis revenu en France\u00a0: prescription du recouvrement suspendue par ses r\u00e9clamations avec sursis et interrompue par un avis \u00e0 tiers d\u00e9tenteur re\u00e7u malgr\u00e9 une adresse p\u00e9rim\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-porte-envoye-au-mali-et-au-togo-par-une-societe-de-guernesey-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>5 mai 2022<\/small><\/div><p>Salari\u00e9 port\u00e9 envoy\u00e9 au Mali et au Togo par une soci\u00e9t\u00e9 de Guernesey\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur n&#x27;\u00e9tant \u00e9tabli ni en France ni dans l&#x27;Union europ\u00e9enne ou l&#x27;EEE<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/credit-d-impot-sur-dividendes-togolais-un-formulaire-et-sa-notice-peuvent\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>20 juin 2023<\/small><\/div><p>Cr\u00e9dit d&#x27;imp\u00f4t sur dividendes togolais\u00a0: un formulaire et sa notice peuvent engager l&#x27;administration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/togo\/#decisions\">Voir les 4 d\u00e9cisions qui concernent le Togo \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le crit\u00e8re central est le foyer permanent d\u2019habitation, que la convention assimile au lieu des relations personnelles les plus \u00e9troites\u00a0: conjoint et enfants rest\u00e9s en France peuvent suffire \u00e0 y maintenir le domicile, m\u00eame apr\u00e8s une installation au Togo. Le nombre de jours pass\u00e9s dans chaque pays n\u2019intervient qu\u2019ensuite. R\u00e9unir les preuves du domicile togolais avant le d\u00e9part \u00e9vite une contestation ult\u00e9rieure.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=togo-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 mon domicile fiscal<\/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 partagez votre vie entre la France et 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-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\/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\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/togo\/\">Convention France\u2013Togo : 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\/togo\/residence-fiscale\/\" class=\"cur\"><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\/\"><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<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 convention utilise-t-elle la notion de r\u00e9sidence\u00a0?<\/summary><p>Non. Elle parle de domicile fiscal, fix\u00e9 au foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire au centre des int\u00e9r\u00eats vitaux (article 2, paragraphe 1).<\/p><\/details><details><summary>Le nombre de jours pass\u00e9s au Togo suffit-il\u00a0?<\/summary><p>Non. La dur\u00e9e du s\u00e9jour n\u2019intervient que s\u2019il n\u2019est pas possible de d\u00e9terminer le foyer permanent d\u2019habitation (article 2, paragraphe 1).<\/p><\/details><details><summary>O\u00f9 est domicili\u00e9e une soci\u00e9t\u00e9\u00a0?<\/summary><p>Au lieu de son si\u00e8ge social statutaire\u00a0; un groupement sans personnalit\u00e9 morale, au lieu du si\u00e8ge de sa direction effective (article 2, paragraphe 2).<\/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>Faire v\u00e9rifier mon domicile fiscal\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Togo<\/span><div class=\"rel\"><a href=\"\/decisions\/dividendes-togolais-de-zone-franche-le-credit-d-impot-conventionnel-ne-suppose\/\">Dividendes togolais de zone franche\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t conventionnel ne suppose pas une imposition effective au Togo, et la notice de d\u00e9claration mentionnant la \u00ab\u00a0d\u00e9cote africaine\u00a0\u00bb est opposable au fisc<small>CAA Versailles, 26 mars 2024<\/small><\/a><\/div><\/div>\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-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 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[\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-23545","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23545","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=23545"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23545\/revisions"}],"predecessor-version":[{"id":29566,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23545\/revisions\/29566"}],"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=23545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}