{"id":22586,"date":"2026-11-08T11:42:02","date_gmt":"2026-11-08T10:42:02","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/armenie\/double-imposition\/"},"modified":"2026-11-08T23:24:19","modified_gmt":"2026-11-08T22:24:19","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/armenie\/double-imposition\/","title":{"rendered":"Impos\u00e9 en Arm\u00e9nie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23 de la convention franco-arm\u00e9nienne"},"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\":\"Mes revenus arm\u00e9niens sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais ; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Avec un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux moyen, rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu global (article 23, paragraphe 1, c, i).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 25, paragraphe 1).\"}}]}<\/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\/armenie\/\">France\u2013Arm\u00e9nie<\/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\u2013Arm\u00e9nie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 9 d\u00e9cembre 1997 (avec son protocole), modifi\u00e9e par l\u2019avenant sous forme d\u2019\u00e9change de lettres sign\u00e9es \u00e0 Erevan le 5 f\u00e9vrier 2003 et le 3 f\u00e9vrier 2004, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Impos\u00e9 en Arm\u00e9nie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23 de la convention franco-arm\u00e9nienne<\/h1>\n<p class=\"lead\">La France prend en compte les revenus de source arm\u00e9nienne de ses r\u00e9sidents, puis accorde un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, ce qui neutralise l\u2019imp\u00f4t fran\u00e7ais, ou \u00e0 l\u2019imp\u00f4t pay\u00e9 en Arm\u00e9nie, plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/armenie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/armenie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/armenie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/armenie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-armenie.webp\" alt=\"Erevan, Arm\u00e9nie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Erevan, Arm\u00e9nie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Arm\u00e9nie sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France (article 23, paragraphe 1, a).<\/li><li>Pour les revenus non vis\u00e9s au ii, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien sur ces revenus (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, les int\u00e9r\u00eats, les redevances et les jetons de pr\u00e9sence notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Arm\u00e9nie, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Un r\u00e9sident d\u2019Arm\u00e9nie obtient une r\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e \u00e0 l\u2019imp\u00f4t arm\u00e9nien correspondant (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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, salaires ou loyers arm\u00e9niens<\/span><span class=\"etat fr\">France\u00a0: 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, dividendes ou int\u00e9r\u00eats arm\u00e9niens<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t arm\u00e9nien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Arm\u00e9nie, revenu imposable en France<\/span><span class=\"etat \">Arm\u00e9nie\u00a0: r\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Revenu exempt\u00e9 en Arm\u00e9nie pour un r\u00e9sident d\u2019Arm\u00e9nie<\/span><span class=\"etat \">Pris en compte pour le taux<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t arm\u00e9nien pris en compte est celui effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention (article 23, paragraphe 1, c, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu&#x27;en Arm\u00e9nie conform\u00e9ment aux dispositions de la Convention et qui constituent des revenus d&#x27;un r\u00e9sident de France sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t arm\u00e9nien n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i et ii, \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 \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l&#x27;imp\u00f4t arm\u00e9nien \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab ii) pour les revenus &#8211; soumis \u00e0 l&#x27;imp\u00f4t fran\u00e7ais sur les soci\u00e9t\u00e9s &#8211; vis\u00e9s \u00e0 l&#x27;article 7 et aux paragraphes 1 et 2 de l&#x27;article 13, et pour les revenus vis\u00e9s \u00e0 l&#x27;article 10, au paragraphe 2 de l\u2019article 11, au paragraphe 2 de l\u2019article 12, au paragraphe 4 de l&#x27;article 15, \u00e0 l&#x27;article 16, aux paragraphes 1 et 2 de l&#x27;article 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Arm\u00e9nie 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, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident d&#x27;Arm\u00e9nie re\u00e7oit des revenus ou poss\u00e8de de la fortune qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en France, l&#x27;Arm\u00e9nie accorde\u00a0: i) sur l&#x27;imp\u00f4t per\u00e7u sur les revenus de ce r\u00e9sident, une r\u00e9duction d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t sur le revenu pay\u00e9 en France\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 1, a, ii, et paragraphe 1, c, ii, r\u00e9dig\u00e9s par l\u2019avenant sous forme d\u2019\u00e9change de lettres des 5 f\u00e9vrier 2003 et 3 f\u00e9vrier 2004. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux cr\u00e9dits d\u2019imp\u00f4t diff\u00e9rents c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, le revenu arm\u00e9nien est toujours pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; seul le montant du cr\u00e9dit change (article 23, paragraphe 1, a)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu imposable en Arm\u00e9nie entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/b><span>Pour les revenus non vis\u00e9s au ii (salaires, loyers\u2026), le cr\u00e9dit annule l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien sur ce revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t arm\u00e9nien<\/b><span>Pour les dividendes, les int\u00e9r\u00eats et les jetons de pr\u00e9sence notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Arm\u00e9nie.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>Ce second cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident de France d\u00e9clare toujours ses revenus arm\u00e9niens\u00a0: ils servent au calcul de l\u2019imp\u00f4t fran\u00e7ais, m\u00eame quand le cr\u00e9dit neutralise l\u2019imp\u00f4t d\u00fb sur eux. Pour les salaires et les loyers, ce cr\u00e9dit suppose d\u2019avoir \u00e9t\u00e9 effectivement soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien. Pour les dividendes et les int\u00e9r\u00eats, il se limite \u00e0 l\u2019imp\u00f4t r\u00e9ellement support\u00e9 en Arm\u00e9nie\u00a0: les justificatifs doivent \u00eatre conserv\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=armenie-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 ma d\u00e9claration franco-arm\u00e9nienne<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=armenie-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\/armenie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/armenie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/armenie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/armenie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/armenie\/\">Convention France\u2013Arm\u00e9nie : 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\/armenie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/armenie\/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>Mes revenus arm\u00e9niens sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0?<\/summary><p>Avec un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux moyen, rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu global (article 23, paragraphe 1, c, i).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 9 d\u00e9cembre 1997 (avec son protocole), modifi\u00e9e par l\u2019avenant sous forme d\u2019\u00e9change de lettres sign\u00e9es \u00e0 Erevan le 5 f\u00e9vrier 2003 et le 3 f\u00e9vrier 2004, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l\u2019Arm\u00e9nie modifi\u00e9e par la convention multilat\u00e9rale; Avenant sous forme d&#x27;\u00e9change de lettres \u00e0 la convention avec l\u2019Arm\u00e9nie des 05\/02\/2003 et 03\/02\/2004 (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 2001\u00a0; avenant entr\u00e9 en vigueur le 7 d\u00e9cembre 2006\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2024 pour l\u2019Arm\u00e9nie. 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 Arm\u00e9nie ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-arm\u00e9nienne\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=armenie-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\/armenie\/\">Convention France\u2013Arm\u00e9nie : 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 Arm\u00e9nie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=armenie-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\u2013Arm\u00e9nie \u203a Article 23 \u00b7 Double imposition Convention France\u2013Arm\u00e9nieConvention sign\u00e9e \u00e0 Paris le 9 d\u00e9cembre 1997 (avec son protocole), modifi\u00e9e par l\u2019avenant sous forme d\u2019\u00e9change de lettres<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22339,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22586","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22586","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=22586"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22586\/revisions"}],"predecessor-version":[{"id":28007,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22586\/revisions\/28007"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22339"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}