Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 15/05/2026

Double imposition des SCI françaises détenues par des résidents fiscaux belges : pas de révision de la convention fiscale prévue

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Double imposition des SCI françaises détenues par des résidents fiscaux belges : pas de révision de la convention fiscale prévue

A quoi sert une convention fiscale internationale ?

A éviter des situations de double imposition. Malheureusement, des cas de double imposition persistent. C’est le cas des SCI françaises détenues par des résidents fiscaux belges, en raison d’une différence de qualification fiscale des revenus entre la France et la Belgique.

En France, les revenus fonciers de la SCI sont imposables en France au niveau des associés. Une distribution de dividendes ultérieure ne génère pas d’imposition supplémentaire en France (pas de retenue à la source). Mais en Belgique, cette distribution génère l’imposition d’un dividende. Cette double imposition n’est pas réglée par la convention.

Interrogé pour savoir s’il était prévu une renégociation de la convention franco-belge pour remédier à ce problème, le Ministre ne semble pas y répondre favorablement.

RM Anglade, n° 5948 : JOAN 21 avr. 2026, p. 3390

#FiscalitéInternationale #ConventionFiscale #SCI #FiscalitéPatrimoniale #Belgique

Crédit photo : Mathias Reding @ Pexels