{"id":22530,"date":"2026-11-08T11:31:43","date_gmt":"2026-11-08T10:31:43","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/"},"modified":"2026-11-08T23:17:44","modified_gmt":"2026-11-08T22:17:44","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/","title":{"rendered":"Un bien lou\u00e9 en Afrique du Sud ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention"},"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\":\"Dois-je d\u00e9clarer en France les loyers d\u2019un appartement au Cap si je vis en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Je vis en Afrique du Sud et je loue mon appartement en France : qui impose ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France peut imposer ces loyers (article 6, paragraphe 1). L\u2019Afrique du Sud d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France de son imp\u00f4t, dans la limite de la part correspondant \u00e0 ces revenus (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les parts d\u2019une soci\u00e9t\u00e9 propri\u00e9taire d\u2019un logement sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, lorsque ces parts donnent la jouissance du bien : les revenus sont imposables dans le pays o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Un bien lou\u00e9 en Afrique du Sud ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le pays o\u00f9 le bien est situ\u00e9. Pour un r\u00e9sident de France, les loyers sud-africains entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/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\/plus-values\/\">Plus-values<\/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 6 \u00b7 Loyers<\/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 qu\u2019un r\u00e9sident d\u2019un pays tire de biens immobiliers situ\u00e9s dans l\u2019autre pays sont imposables dans ce pays de situation (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Les revenus tir\u00e9s de parts d\u2019une soci\u00e9t\u00e9 qui donnent la jouissance d\u2019un bien sont imposables dans le pays o\u00f9 le bien se trouve (article 6, paragraphe 5).<\/li><li>Un r\u00e9sident de France d\u00e9clare ces loyers en France et re\u00e7oit un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose les loyers\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 louant un bien en Afrique du Sud<\/span><span class=\"etat \">Afrique du Sud\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Afrique du Sud louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; Afrique du Sud avec d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un bien<\/span><span class=\"etat \">Pays de situation du bien<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><div class=\"r\"><span>Bien immobilier d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante<\/span><span class=\"etat \">Pays de situation du bien<\/span><span class=\"ref\">Art. 6 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a (extrait)<\/span><p>\u00ab Dans ce cas, l&#x27;imp\u00f4t sud-africain n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: i) pour les revenus non mentionn\u00e9s au ii, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la France traite des loyers sud-africains<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 23 proc\u00e8de en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Afrique du Sud<\/b><span>Les loyers sont imposables dans le pays o\u00f9 le bien est situ\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Prise en compte en France<\/b><span>Ils sont retenus pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t sud-africain n\u2019est pas d\u00e9ductible du revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers.<\/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 loyers d\u2019un bien sud-africain restent \u00e0 d\u00e9clarer en France pour un r\u00e9sident de France, m\u00eame s\u2019ils sont impos\u00e9s en Afrique du Sud\u00a0: ils comptent pour le calcul de l\u2019imp\u00f4t, puis un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais qui leur correspond est accord\u00e9. Pour un r\u00e9sident d\u2019Afrique du Sud qui loue en France, la France impose et l\u2019Afrique du Sud d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans la limite pr\u00e9vue. Dans les deux cas, les obligations d\u00e9claratives existent des deux c\u00f4t\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-revenus-immobiliers-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 analyser mes revenus locatifs<\/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\u00e9tenez ou envisagez d\u2019acheter un bien locatif en Afrique du Sud ou en France\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-revenus-immobiliers-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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Dois-je d\u00e9clarer en France les loyers d\u2019un appartement au Cap si je vis en France\u00a0?<\/summary><p>Oui. Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Je vis en Afrique du Sud et je loue mon appartement en France\u00a0: qui impose\u00a0?<\/summary><p>La France peut imposer ces loyers (article 6, paragraphe 1). L\u2019Afrique du Sud d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France de son imp\u00f4t, dans la limite de la part correspondant \u00e0 ces revenus (article 23, paragraphe 2).<\/p><\/details><details><summary>Les parts d\u2019une soci\u00e9t\u00e9 propri\u00e9taire d\u2019un logement sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui, lorsque ces parts donnent la jouissance du bien\u00a0: les revenus sont imposables dans le pays o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/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 analyser mes revenus locatifs\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-revenus-immobiliers-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-revenus-immobiliers-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 6 \u00b7 Revenus immobiliers 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-22530","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22530","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=22530"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22530\/revisions"}],"predecessor-version":[{"id":27951,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22530\/revisions\/27951"}],"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=22530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}