{"id":23611,"date":"2026-11-08T14:03:12","date_gmt":"2026-11-08T13:03:12","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/zimbabwe\/dividendes\/"},"modified":"2026-11-09T01:17:38","modified_gmt":"2026-11-09T00:17:38","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/zimbabwe\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Zimbabwe\u00a0: quelle retenue \u00e0 la source selon l\u2019article 10\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\":\"Quel est le taux maximal de retenue sur les dividendes du Zimbabwe ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"20 % du montant brut en g\u00e9n\u00e9ral, 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et sur les dividendes fran\u00e7ais vers\u00e9s \u00e0 un r\u00e9sident du Zimbabwe ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut en g\u00e9n\u00e9ral, 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment r\u00e9cup\u00e9rer une retenue trop \u00e9lev\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En pr\u00e9sentant une demande de remboursement dans un d\u00e9lai de 3 ans \u00e0 partir du pr\u00e9l\u00e8vement (protocole, point 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\/zimbabwe\/\">France\u2013Zimbabwe<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Zimbabwe<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Dividendes entre la France et le Zimbabwe\u00a0: quelle retenue \u00e0 la source selon l\u2019article 10\u00a0?<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi pr\u00e9lever un imp\u00f4t, limit\u00e9 \u00e0 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 25 % du capital, et sinon \u00e0 15 % en France et \u00e0 20 % au Zimbabwe.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-zimbabwe.webp\" alt=\"Chutes Victoria, Zimbabwe\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Chutes Victoria, Zimbabwe<\/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 r\u00e9sidente d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 10 % du montant brut pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2, a).<\/li><li>Dans tous les autres cas, la limite est de 15 % si la soci\u00e9t\u00e9 est fran\u00e7aise et de 20 % si elle est r\u00e9sidente du Zimbabwe (article 10, paragraphe 2, b).<\/li><li>Un r\u00e9sident de France b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Zimbabwe, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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 de France, soci\u00e9t\u00e9 du Zimbabwe<\/span><span class=\"etat \">Les deux\u00a0: 20 % maximum au Zimbabwe, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident du Zimbabwe, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Les deux\u00a0: 15 % maximum en France, cr\u00e9dit au Zimbabwe<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital<\/span><span class=\"etat \">Pays de la source, 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices des entreprises<\/span><span class=\"ref\">Art. 10 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">L\u2019article 10, paragraphe 3, pr\u00e9voit le remboursement du pr\u00e9compte fran\u00e7ais \u00e0 un r\u00e9sident du Zimbabwe\u00a0; ce m\u00e9canisme renvoie au droit fran\u00e7ais de l\u2019\u00e9poque et son application actuelle doit \u00eatre v\u00e9rifi\u00e9e.<\/p>\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;\u00c9tat dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet \u00c9tat, 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) 10 pour 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 25 pour cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) dans tous les autres cas, 15 pour cent du montant brut des dividendes si cet \u00c9tat est la France et 20 pour cent du montant brut des dividendes si cet \u00c9tat est le Zimbabwe. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point 2<\/span><p>\u00ab En ce qui concerne les articles 10, 11 et 12, lorsque l&#x27;imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source a exc\u00e9d\u00e9 l&#x27;imp\u00f4t d\u00fb en application des dispositions de ces articles, les demandes de remboursement du montant d&#x27;imp\u00f4t exc\u00e9dentaire peuvent \u00eatre pr\u00e9sent\u00e9es dans un d\u00e9lai de 3 ans \u00e0 partir du pr\u00e9l\u00e8vement de l&#x27;imp\u00f4t. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende du Zimbabwe<\/h2><p>Pour un particulier r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue au Zimbabwe<\/b><span>20 % au plus du montant brut (article 10, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Calcul en France<\/b><span>Le dividende est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t du Zimbabwe pay\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Trop-per\u00e7u<\/b><span>Demande de remboursement dans les 3 ans du pr\u00e9l\u00e8vement (protocole, point 2).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier r\u00e9sident de France, la retenue du Zimbabwe peut atteindre 20 %, alors que le cr\u00e9dit fran\u00e7ais reste limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0: une partie de l\u2019imp\u00f4t local peut donc rester \u00e0 sa charge. Si la retenue a d\u00e9pass\u00e9 le taux conventionnel, la demande de remboursement doit \u00eatre pr\u00e9sent\u00e9e dans les 3 ans du pr\u00e9l\u00e8vement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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>Optimiser la d\u00e9tention de mes titres<\/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 d\u2019une soci\u00e9t\u00e9 du Zimbabwe ou d\u2019une soci\u00e9t\u00e9 fran\u00e7aise\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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\/zimbabwe\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/double-imposition\/\"><small>Art. 23<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue sur les dividendes du Zimbabwe\u00a0?<\/summary><p>20 % du montant brut en g\u00e9n\u00e9ral, 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2).<\/p><\/details><details><summary>Et sur les dividendes fran\u00e7ais vers\u00e9s \u00e0 un r\u00e9sident du Zimbabwe\u00a0?<\/summary><p>15 % du montant brut en g\u00e9n\u00e9ral, 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2).<\/p><\/details><details><summary>Comment r\u00e9cup\u00e9rer une retenue trop \u00e9lev\u00e9e\u00a0?<\/summary><p>En pr\u00e9sentant une demande de remboursement dans un d\u00e9lai de 3 ans \u00e0 partir du pr\u00e9l\u00e8vement (protocole, point 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Zimbabwe (impots.gouv.fr). Statut : En vigueur depuis le 5 d\u00e9cembre 1996. 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 Zimbabwe ?<\/span><h3>Optimiser la d\u00e9tention de mes titres\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=zimbabwe-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\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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 Zimbabwe ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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\u2013Zimbabwe \u203a Article 10 \u00b7 Dividendes Convention France\u2013ZimbabweConvention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour Dividendes entre la France et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22522,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23611","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23611","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=23611"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23611\/revisions"}],"predecessor-version":[{"id":29690,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23611\/revisions\/29690"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22522"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}