{"id":22541,"date":"2026-11-08T11:32:43","date_gmt":"2026-11-08T10:32:43","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/algerie\/dividendes\/"},"modified":"2026-11-08T23:18:56","modified_gmt":"2026-11-08T22:18:56","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/algerie\/dividendes\/","title":{"rendered":"Dividendes entre la France et l\u2019Alg\u00e9rie\u00a0: quelle retenue \u00e0 la source\u00a0? 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Il vise une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Alg\u00e9rie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}}]}<\/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\/algerie\/\">France\u2013Alg\u00e9rie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Alg\u00e9rie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions<\/span><\/div>\n<h1>Dividendes entre la France et l\u2019Alg\u00e9rie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans le pays de r\u00e9sidence de celui qui les re\u00e7oit, mais le pays de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever un imp\u00f4t plafonn\u00e9. Pour un particulier, ce plafond est de 15 % du montant brut.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-algerie.webp\" alt=\"Alger, Alg\u00e9rie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Alger, Alg\u00e9rie<\/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 pays \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans ce pays de r\u00e9sidence (article 10, paragraphe 1).<\/li><li>Le pays de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut si le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 10, paragraphe 2, b).<\/li><li>La limite est de 5 % pour une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).<\/li><li>Un r\u00e9sident de France re\u00e7oit un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Alg\u00e9rie, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose les 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, dividendes d\u2019une soci\u00e9t\u00e9 alg\u00e9rienne<\/span><span class=\"etat \">Les deux\u00a0: Alg\u00e9rie 15 % maximum, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 24<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident d\u2019Alg\u00e9rie, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Les deux\u00a0: France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des articles 7 ou 14<\/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\u2019Etat 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\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 5 % du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 15 % du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende alg\u00e9rien per\u00e7u en France<\/h2><p>Pour un particulier r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Alg\u00e9rie<\/b><span>L\u2019imp\u00f4t alg\u00e9rien ne peut d\u00e9passer 15 % du montant brut s\u2019il est le b\u00e9n\u00e9ficiaire effectif.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France, pays de r\u00e9sidence.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La France impute l\u2019imp\u00f4t pay\u00e9 en Alg\u00e9rie, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/gerant-d-une-societe-algerienne-loge-a-paris-et-entoure-de-sa-famille-en-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>1er mars 2024<\/small><\/div><p>G\u00e9rant d&#x27;une soci\u00e9t\u00e9 alg\u00e9rienne log\u00e9 \u00e0 Paris et entour\u00e9 de sa famille en France\u00a0: r\u00e9sident fran\u00e7ais malgr\u00e9 un certificat de r\u00e9sidence fiscale alg\u00e9rien, ses commissions non d\u00e9clar\u00e9es rel\u00e8vent de l&#x27;activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/resident-francais-marie-en-algerie-dont-l-epouse-ne-le-rejoint-qu-en-octobre\/\"><div class=\"h\"><span class=\"pill mono\">TA Melun<\/span><small>7 octobre 2022<\/small><\/div><p>R\u00e9sident fran\u00e7ais mari\u00e9 en Alg\u00e9rie dont l&#x27;\u00e9pouse ne le rejoint qu&#x27;en octobre\u00a0: imposition s\u00e9par\u00e9e jusqu&#x27;\u00e0 son arriv\u00e9e, imposition commune \u00e0 deux parts ensuite<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/contribuable-se-disant-resident-algerien-et-contestant-le-recouvrement-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>30 d\u00e9cembre 2022<\/small><\/div><p>Contribuable se disant r\u00e9sident alg\u00e9rien et contestant le recouvrement de redressements confirm\u00e9s en appel\u00a0: la proc\u00e9dure amiable engag\u00e9e sous la convention franco-alg\u00e9rienne ne suspend pas le paiement<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/algerie\/#decisions\">Voir les 9 d\u00e9cisions qui concernent l\u2019Alg\u00e9rie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le taux de 15 % est un plafond\u00a0: son application peut supposer de justifier de sa r\u00e9sidence selon les formalit\u00e9s convenues entre les administrations (protocole, point 6). Le cr\u00e9dit accord\u00e9 en France ne d\u00e9passe jamais l\u2019imp\u00f4t fran\u00e7ais d\u00fb sur ces dividendes\u00a0; un pr\u00e9l\u00e8vement alg\u00e9rien sup\u00e9rieur \u00e0 ce que pr\u00e9voit la convention se r\u00e9clame en Alg\u00e9rie. V\u00e9rifier la retenue r\u00e9ellement op\u00e9r\u00e9e fait partie du suivi des revenus de source \u00e9trang\u00e8re.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-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 la fiscalit\u00e9 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 d\u2019une soci\u00e9t\u00e9 alg\u00e9rienne ou fran\u00e7aise depuis l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/algerie\/\">Convention France\u2013Alg\u00e9rie : 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\/algerie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/double-imposition\/\"><small>Art. 24<\/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 pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes, s\u2019il en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Le taux de 5 % peut-il s\u2019appliquer \u00e0 un particulier\u00a0?<\/summary><p>Non. Il vise une soci\u00e9t\u00e9 qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Alg\u00e9rie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions \u2014 Convention avec l&#x27;Alg\u00e9rie (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 2002. 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 Alg\u00e9rie ?<\/span><h3>Faire v\u00e9rifier la fiscalit\u00e9 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=algerie-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Alg\u00e9rie<\/span><div class=\"rel\"><a href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-algerie-par-une-societe\/\">Consultant r\u00e9sident fran\u00e7ais facturant ses missions en Alg\u00e9rie par une soci\u00e9t\u00e9 \u00e9tablie dans un \u00c9tat \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e\u00a0: impos\u00e9 en France par l&#x27;article 155 A, sans exon\u00e9ration de l&#x27;article 81 A<small>CAA Paris, 17 f\u00e9vrier 2023<\/small><\/a><a href=\"\/decisions\/contribuable-algerien-proprietaire-a-paris-et-a-neuilly-sur-seine-un-certificat\/\">Contribuable alg\u00e9rien propri\u00e9taire \u00e0 Paris et \u00e0 Neuilly-sur-Seine\u00a0: un certificat fiscal alg\u00e9rien mentionnant des b\u00e9n\u00e9fices ne prouve pas la r\u00e9sidence en Alg\u00e9rie<small>CAA Paris, 5 juin 2024<\/small><\/a><a href=\"\/decisions\/contribuable-se-disant-resident-algerien-mais-dont-tous-les-revenus-sont\/\">Contribuable se disant r\u00e9sident alg\u00e9rien mais dont tous les revenus sont fran\u00e7ais\u00a0: domicile fiscal en France, mais d\u00e9charge pour 2013 faute de notification r\u00e9guli\u00e8re de la proposition de rectification \u00e0 son adresse d&#x27;Alger<small>TA Toulouse, 7 octobre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/algerie\/\">Convention France\u2013Alg\u00e9rie : 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 Alg\u00e9rie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22334,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22541","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22541","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=22541"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22541\/revisions"}],"predecessor-version":[{"id":27962,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22541\/revisions\/27962"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22334"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}