{"id":23593,"date":"2026-11-08T14:00:17","date_gmt":"2026-11-08T13:00:17","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/viet-nam\/dividendes\/"},"modified":"2026-11-08T18:31:04","modified_gmt":"2026-11-08T17:31:04","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/viet-nam\/dividendes\/","title":{"rendered":"Actionnaire de soci\u00e9t\u00e9s fran\u00e7aises ou vietnamiennes\u00a0: comment sont impos\u00e9s vos dividendes\u00a0? L\u2019article 10"},"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 est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes, que la soci\u00e9t\u00e9 soit fran\u00e7aise ou vietnamienne (article 10, paragraphe 2, a, ii et b, iii), sous r\u00e9serve de la clause du protocole.\"}},{\"@type\":\"Question\",\"name\":\"La retenue vietnamienne est-elle imputable en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui pour un r\u00e9sident de France : le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Vi\u00eat Nam conform\u00e9ment \u00e0 l\u2019article 10, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Que signifie l\u2019imp\u00f4t \u00ab r\u00e9put\u00e9 pay\u00e9 \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les revenus ouvrant droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t vietnamien, ce montant est r\u00e9put\u00e9 \u00e9gal \u00e0 l\u2019imp\u00f4t qui aurait \u00e9t\u00e9 pay\u00e9 sans certaines r\u00e9ductions ou exon\u00e9rations pr\u00e9vues par la loi vietnamienne sur les investissements \u00e9trangers (article 22, paragraphe 1, b).\"}}]}<\/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\/viet-nam\/\">France\u2013Vi\u00eat Nam<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Vi\u00eat Nam<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Vi\u00eat Nam le 9 f\u00e9vrier 2022<\/span><\/div>\n<h1>Actionnaire de soci\u00e9t\u00e9s fran\u00e7aises ou vietnamiennes\u00a0: comment sont impos\u00e9s vos dividendes\u00a0? L\u2019article 10<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, \u00e0 des taux plafonn\u00e9s qui diff\u00e8rent selon que la soci\u00e9t\u00e9 distributrice est fran\u00e7aise ou vietnamienne. Pour un particulier, le plafond est de 15 %.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-viet-nam.webp\" alt=\"Baie d\u2019H\u1ea1 Long, Vi\u00eat Nam\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Baie d\u2019H\u1ea1 Long, Vi\u00eat Nam<\/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 cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>Soci\u00e9t\u00e9 fran\u00e7aise distributrice\u00a0: 5 % au plus pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital, 15 % dans les autres cas (article 10, paragraphe 2, a).<\/li><li>Soci\u00e9t\u00e9 vietnamienne distributrice\u00a0: 7 % pour une soci\u00e9t\u00e9 d\u00e9tenant plus de 50 % du capital, 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 25 %, 15 % dans les autres cas (article 10, paragraphe 2, b).<\/li><li>Si le Vi\u00eat Nam accepte des taux plus faibles avec un \u00c9tat de la Communaut\u00e9 \u00e9conomique europ\u00e9enne, ils remplacent automatiquement ceux de la convention (protocole, point 2, a).<\/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 du Vi\u00eat Nam, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Vi\u00eat Nam\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 vietnamienne<\/span><span class=\"etat fr\">France\u00a0; Vi\u00eat Nam 15 % maximum, avec cr\u00e9dit en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b iii et 22 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a i<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant plus de 50 % ou au moins 25 % d\u2019une soci\u00e9t\u00e9 vietnamienne<\/span><span class=\"etat \">Vi\u00eat Nam 7 % ou 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">Articles 7 ou 13<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes 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 la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) Lorsque la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident de France\u00a0: i) 5 p. cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 (autre qu&#x27;une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 10 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; ii) 15 p. cent du montant brut des dividendes dans tous les autres cas\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point 2, a<\/span><p>\u00ab En ce qui concerne les articles 10 et 11, si dans une convention ou un accord en vue d&#x27;\u00e9viter les doubles impositions avec un Etat tiers qui est membre de la Communaut\u00e9 \u00e9conomique europ\u00e9enne, le Vietnam convient de taux d&#x27;imposition \u00e0 la source plus faibles (y compris les taux nuls) que ceux pr\u00e9vus dans la pr\u00e9sente Convention, ces taux remplaceront automatiquement ceux pr\u00e9vus dans la pr\u00e9sente Convention, \u00e0 compter de la date d&#x27;entr\u00e9e en vigueur de la convention ou accord entre le Vietnam et l&#x27;Etat tiers. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trouver le taux plafond<\/h2><p>Le plafond d\u00e9pend de l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice et du b\u00e9n\u00e9ficiaire\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Soci\u00e9t\u00e9 fran\u00e7aise<\/b><span>5 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital\u00a0; 15 % sinon.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Soci\u00e9t\u00e9 vietnamienne<\/b><span>7 % au-del\u00e0 de 50 % du capital, 10 % \u00e0 partir de 25 %, 15 % sinon.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Clause du protocole<\/b><span>V\u00e9rifier si un taux plus faible accord\u00e9 par le Vi\u00eat Nam \u00e0 un \u00c9tat europ\u00e9en s\u2019applique.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit en France<\/b><span>Pour un r\u00e9sident de France, l\u2019imp\u00f4t vietnamien ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/mecanicien-offshore-employe-par-une-societe-des-iles-vierges-britanniques-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>6 novembre 2025<\/small><\/div><p>M\u00e9canicien offshore employ\u00e9 par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur devant \u00eatre \u00e9tabli dans l&#x27;Union europ\u00e9enne, et pas de cr\u00e9dit d&#x27;imp\u00f4t sans preuve des lieux de mission et de l&#x27;imp\u00f4t pay\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/viet-nam\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Vi\u00eat Nam \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, l\u2019imp\u00f4t pr\u00e9lev\u00e9 dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 ne peut d\u00e9passer 15 % du montant brut, mais le protocole peut r\u00e9duire ce plafond si le Vi\u00eat Nam a accord\u00e9 des taux plus faibles \u00e0 un \u00c9tat europ\u00e9en. Pour un r\u00e9sident de France, l\u2019imp\u00f4t vietnamien ouvre droit \u00e0 un cr\u00e9dit, et le texte pr\u00e9voit m\u00eame un imp\u00f4t r\u00e9put\u00e9 pay\u00e9 lorsque les revenus ont b\u00e9n\u00e9fici\u00e9 de certaines exon\u00e9rations vietnamiennes. Le taux r\u00e9ellement applicable m\u00e9rite d\u2019\u00eatre v\u00e9rifi\u00e9 avant tout pr\u00e9l\u00e8vement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-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 v\u00e9rifier l\u2019imposition de 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 de soci\u00e9t\u00e9s vietnamiennes ou fran\u00e7aises en changeant de pays de r\u00e9sidence\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/viet-nam\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/viet-nam\/\">Convention France\u2013Vi\u00eat Nam : 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\/viet-nam\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/interets\/\"><small>Art. 20<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes, que la soci\u00e9t\u00e9 soit fran\u00e7aise ou vietnamienne (article 10, paragraphe 2, a, ii et b, iii), sous r\u00e9serve de la clause du protocole.<\/p><\/details><details><summary>La retenue vietnamienne est-elle imputable en France\u00a0?<\/summary><p>Oui pour un r\u00e9sident de France\u00a0: le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Vi\u00eat Nam conform\u00e9ment \u00e0 l\u2019article 10, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/p><\/details><details><summary>Que signifie l\u2019imp\u00f4t \u00ab\u00a0r\u00e9put\u00e9 pay\u00e9\u00a0\u00bb\u00a0?<\/summary><p>Pour les revenus ouvrant droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t vietnamien, ce montant est r\u00e9put\u00e9 \u00e9gal \u00e0 l\u2019imp\u00f4t qui aurait \u00e9t\u00e9 pay\u00e9 sans certaines r\u00e9ductions ou exon\u00e9rations pr\u00e9vues par la loi vietnamienne sur les investissements \u00e9trangers (article 22, paragraphe 1, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Vi\u00eat Nam le 9 f\u00e9vrier 2022 \u2014 Convention avec le Vi\u00eat Nam; Version consolid\u00e9e de la convention avec le Vietnam modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale, entr\u00e9e en vigueur pour le Vi\u00eat Nam le 1er septembre 2023). 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 Vi\u00eat Nam ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de 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=viet-nam-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\/viet-nam\/\">Convention France\u2013Vi\u00eat Nam : 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 Vi\u00eat Nam ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-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\u2013Vi\u00eat Nam \u203a Article 10 \u00b7 Dividendes Convention France\u2013Vi\u00eat NamConvention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22520,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23593","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23593","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=23593"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23593\/revisions"}],"predecessor-version":[{"id":25607,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23593\/revisions\/25607"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22520"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}