{"id":22524,"date":"2026-11-08T11:31:08","date_gmt":"2026-11-08T10:31:08","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/afrique-du-sud\/double-imposition\/"},"modified":"2026-11-08T23:17:04","modified_gmt":"2026-11-08T22:17:04","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/afrique-du-sud\/double-imposition\/","title":{"rendered":"Revenus impos\u00e9s en France et en Afrique du Sud\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23"},"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 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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\":\"Un dividende sud-africain est-il impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est imposable dans les deux pays, mais la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Afrique du Sud, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi d\u00e9clarer en France un salaire impos\u00e9 en Afrique du Sud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais ; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire est ensuite accord\u00e9 (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019Afrique du Sud \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle d\u00e9duit de son imp\u00f4t celui pay\u00e9 en France, sans d\u00e9passer la part de l\u2019imp\u00f4t sud-africain correspondant aux revenus imposables en France (article 23, 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\/afrique-du-sud\/\">France\u2013Afrique du Sud<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Afrique du Sud<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 8 novembre 1993, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Afrique du Sud le 7 juin 2017<\/span><\/div>\n<h1>Revenus impos\u00e9s en France et en Afrique du Sud\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23<\/h1>\n<p class=\"lead\">La France \u00e9limine la double imposition par un cr\u00e9dit d\u2019imp\u00f4t, dont le montant d\u00e9pend de la nature du revenu. L\u2019Afrique du Sud, elle, d\u00e9duit de son imp\u00f4t celui pay\u00e9 en France, dans une limite pr\u00e9cise.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-afrique-du-sud.webp\" alt=\"Le Cap, Afrique du Sud\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Le Cap, Afrique du Sud<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus sud-africains imposables en Afrique du Sud sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France\u00a0; l\u2019imp\u00f4t sud-africain n\u2019est pas d\u00e9ductible du revenu (article 23, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, les plus-values immobili\u00e8res, les jetons de pr\u00e9sence et les revenus d\u2019artistes et de sportifs, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Afrique du Sud, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 Afrique du Sud, l\u2019imp\u00f4t pay\u00e9 en France est d\u00e9duit de l\u2019imp\u00f4t sud-africain, dans la limite de la part correspondant aux revenus imposables en France (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme selon le revenu\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>R\u00e9sident de France\u00a0: salaires et loyers imposables en Afrique du Sud<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, plus-values immobili\u00e8res, jetons de pr\u00e9sence<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t sud-africain, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: fortune imposable en Afrique du Sud<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t sud-africain, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Afrique du Sud\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab ii) pour les revenus vis\u00e9s aux paragraphe 2 de l&#x27;article 10, paragraphe 1 de l&#x27;article 13, paragraphe 3 de l&#x27;article 15, paragraphe 1 de l&#x27;article 16 et paragraphes 1 et 2 de l&#x27;article 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Afrique du Sud conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2<\/span><p>\u00ab En ce qui concerne l&#x27;Afrique du Sud, les doubles impositions sont \u00e9vit\u00e9es de la mani\u00e8re suivante\u00a0: l&#x27;imp\u00f4t pay\u00e9 par les r\u00e9sidents d&#x27;Afrique du Sud au titre des revenus ou de la fortune imposables en France conform\u00e9ment aux dispositions de la Convention est d\u00e9duit de l&#x27;imp\u00f4t sud-africain exigible. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce que signifie \u00ab\u00a0imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0\u00bb<\/h2><p>L\u2019article 23, paragraphe 3, pr\u00e9cise le calcul du plafond ou du cr\u00e9dit\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Taux proportionnel<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le taux qui leur est effectivement appliqu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Bar\u00e8me progressif<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu global.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t sud-africain retenu<\/b><span>Pour le cr\u00e9dit du ii, seul compte l\u2019imp\u00f4t sud-africain support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/agence-de-voyage-sud-africaine-avec-un-bureau-de-liaison-a-lille-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Lille<\/span><small>4 novembre 2024<\/small><\/div><p>Agence de voyage sud-africaine avec un bureau de liaison \u00e0 Lille\u00a0: faute de preuve de moyens humains et mat\u00e9riels en France pour les ann\u00e9es contr\u00f4l\u00e9es, pas d&#x27;\u00e9tablissement stable ni de revenus distribu\u00e9s imposables chez le g\u00e9rant<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/chef-comptable-de-l-ambassade-d-afrique-du-sud-devenue-francaise-ni-agent\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>4 juin 2026<\/small><\/div><p>Chef comptable de l&#x27;ambassade d&#x27;Afrique du Sud devenue fran\u00e7aise\u00a0: ni agent diplomatique ni prot\u00e9g\u00e9e par la convention, elle est imposable en France sur sa r\u00e9mun\u00e9ration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/afrique-du-sud\/#decisions\">Voir les 3 d\u00e9cisions qui concernent l\u2019Afrique du Sud \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les deux m\u00e9canismes fran\u00e7ais ne produisent pas le m\u00eame r\u00e9sultat\u00a0: le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais efface l\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9 tout en le gardant dans le calcul, alors que le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t sud-africain est plafonn\u00e9 et peut laisser un compl\u00e9ment \u00e0 payer en France. Un imp\u00f4t pr\u00e9lev\u00e9 en Afrique du Sud au-del\u00e0 de ce que pr\u00e9voit la convention n\u2019ouvre pas droit \u00e0 cr\u00e9dit\u00a0: il se r\u00e9clame en Afrique du Sud.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-double-imposition-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 mes cr\u00e9dits d\u2019imp\u00f4t<\/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 d\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s en Afrique du Sud, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/afrique-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/\">Convention France\u2013Afrique du Sud : 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\/afrique-du-sud\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/double-imposition\/\" class=\"cur\"><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-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>Un dividende sud-africain est-il impos\u00e9 deux fois\u00a0?<\/summary><p>Il est imposable dans les deux pays, mais la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Afrique du Sud, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Pourquoi d\u00e9clarer en France un salaire impos\u00e9 en Afrique du Sud\u00a0?<\/summary><p>Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire est ensuite accord\u00e9 (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment l\u2019Afrique du Sud \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Elle d\u00e9duit de son imp\u00f4t celui pay\u00e9 en France, sans d\u00e9passer la part de l\u2019imp\u00f4t sud-africain correspondant aux revenus imposables en France (article 23, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 8 novembre 1993, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Afrique du Sud le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Afrique du Sud modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1995\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2023 pour l\u2019Afrique du Sud. 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 en Afrique du Sud ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\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=afrique-du-sud-double-imposition-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\/afrique-du-sud\/\">Convention France\u2013Afrique du Sud : 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 en Afrique du Sud ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-double-imposition-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\u2013Afrique du Sud \u203a Article 23 \u00b7 Double imposition Convention France\u2013Afrique du SudConvention sign\u00e9e \u00e0 Paris le 8 novembre 1993, 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":22332,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22524","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22524","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=22524"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22524\/revisions"}],"predecessor-version":[{"id":27945,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22524\/revisions\/27945"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22332"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}