{"id":22592,"date":"2026-11-08T11:42:36","date_gmt":"2026-11-08T10:42:36","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/armenie\/revenus-immobiliers\/"},"modified":"2026-11-08T23:25:14","modified_gmt":"2026-11-08T22:25:14","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/armenie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en Arm\u00e9nie ou en France\u00a0: qui impose les loyers\u00a0? L\u2019article 6 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 loyers arm\u00e9niens sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que devient mon appartement lou\u00e9 en France si je pars en Arm\u00e9nie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les loyers restent imposables en France, o\u00f9 se trouve le bien (article 6, paragraphe 1). L\u2019Arm\u00e9nie accorde une r\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t sur ces revenus (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Les promesses de vente sont-elles des biens immobiliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : selon le protocole, l\u2019expression comprend les options, promesses de ventes et droits semblables relatifs \u00e0 ces biens (protocole, point 4).\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien en Arm\u00e9nie ou en France\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention franco-arm\u00e9nienne<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans le pays o\u00f9 se trouve le bien. Pour un r\u00e9sident de France qui loue en Arm\u00e9nie, la France les prend en compte mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien.<\/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\/plus-values\/\">Plus-values<\/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 6 \u00b7 Loyers<\/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 de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Des parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble rendent les revenus de cette jouissance imposables l\u00e0 o\u00f9 se trouve l\u2019immeuble (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, les loyers arm\u00e9niens entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant s\u2019ils sont soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien (article 23, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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, bien situ\u00e9 en Arm\u00e9nie<\/span><span class=\"etat \">Arm\u00e9nie\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\u2019Arm\u00e9nie, bien situ\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; Arm\u00e9nie avec r\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble<\/span><span class=\"etat \">\u00c9tat o\u00f9 se trouve l\u2019immeuble<\/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 \">\u00c9tat o\u00f9 se trouve le 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 provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque la propri\u00e9t\u00e9 d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 donne au propri\u00e9taire de ces actions ou droits sociaux la jouissance de biens immobiliers d\u00e9tenus par cette soci\u00e9t\u00e9, les revenus provenant de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de ce droit de jouissance sont imposables dans l&#x27;Etat contractant sur le territoire duquel ce bien immobilier est situ\u00e9. \u00bb<\/p><\/div><\/div><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><p class=\"note2\">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>Pour un r\u00e9sident de France, les loyers d\u2019un bien en Arm\u00e9nie ne sont pas impos\u00e9s une seconde fois en France, mais ils restent d\u00e9clar\u00e9s et servent au calcul de l\u2019imp\u00f4t sur les autres revenus\u00a0; le cr\u00e9dit suppose d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien sur ces loyers. \u00c0 l\u2019inverse, un appartement conserv\u00e9 en France apr\u00e8s le d\u00e9part reste imposable en France. La preuve de l\u2019imposition locale doit \u00eatre conserv\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=armenie-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 le point sur mon bien locatif<\/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 loyers d\u2019un bien situ\u00e9 en Arm\u00e9nie ou en France alors que vous vivez dans 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=armenie-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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>Mes loyers arm\u00e9niens sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t arm\u00e9nien (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Que devient mon appartement lou\u00e9 en France si je pars en Arm\u00e9nie\u00a0?<\/summary><p>Les loyers restent imposables en France, o\u00f9 se trouve le bien (article 6, paragraphe 1). L\u2019Arm\u00e9nie accorde une r\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t sur ces revenus (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Les promesses de vente sont-elles des biens immobiliers\u00a0?<\/summary><p>Oui\u00a0: selon le protocole, l\u2019expression comprend les options, promesses de ventes et droits semblables relatifs \u00e0 ces biens (protocole, point 4).<\/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 (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 le point sur mon bien locatif\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-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\/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-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\u2013Arm\u00e9nie \u203a Article 6 \u00b7 Revenus immobiliers 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-22592","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22592","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=22592"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22592\/revisions"}],"predecessor-version":[{"id":28013,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22592\/revisions\/28013"}],"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=22592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}