{"id":22671,"date":"2026-11-08T11:50:00","date_gmt":"2026-11-08T10:50:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bosnie-herzegovine\/residence-fiscale\/"},"modified":"2026-11-08T23:34:07","modified_gmt":"2026-11-08T22:34:07","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bosnie-herzegovine\/residence-fiscale\/","title":{"rendered":"France ou Bosnie-Herz\u00e9govine\u00a0: de quel pays \u00eates-vous r\u00e9sident fiscal\u00a0? L\u2019article 4 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\":\"Peut-on \u00eatre r\u00e9sident des deux pays \u00e0 la fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au regard des lois internes, oui. La convention d\u00e9partage alors selon l\u2019article 4, paragraphe 2 : foyer, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9, puis accord entre administrations.\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 suffit-elle \u00e0 fixer la r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle n\u2019intervient qu\u2019en troisi\u00e8me rang, si le foyer, les int\u00e9r\u00eats vitaux et le s\u00e9jour habituel ne permettent pas de trancher (article 4, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Le texte parle de la Yougoslavie : s\u2019applique-t-il vraiment ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La version consolid\u00e9e publi\u00e9e par l\u2019administration fran\u00e7aise pr\u00e9sente cette convention comme applicable aux relations entre la France et la Bosnie-Herz\u00e9govine.\"}}]}<\/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\/bosnie-herzegovine\/\">France\u2013Bosnie-Herz\u00e9govine<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bosnie-Herz\u00e9govine<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Bosnie-Herz\u00e9govine le 30 octobre 2019<\/span><\/div>\n<h1>France ou Bosnie-Herz\u00e9govine\u00a0: de quel pays \u00eates-vous r\u00e9sident fiscal\u00a0? L\u2019article 4 de la convention<\/h1>\n<p class=\"lead\">La convention attribue la plupart des revenus selon l\u2019\u00c9tat de r\u00e9sidence. Lorsque la France et la Bosnie-Herz\u00e9govine vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4 tranche selon une liste de crit\u00e8res appliqu\u00e9s dans un ordre strict.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bosnie-herzegovine.webp\" alt=\"Mostar, Bosnie-Herz\u00e9govine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Mostar, Bosnie-Herz\u00e9govine<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, le premier crit\u00e8re est le foyer d\u2019habitation permanent\u00a0; s\u2019il existe dans les deux pays, on retient le centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/li><li>Viennent ensuite le s\u00e9jour habituel, puis la nationalit\u00e9 (article 4, paragraphe 2, b et c).<\/li><li>Si la personne a les deux nationalit\u00e9s ou aucune, les deux administrations tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/li><\/ul><\/div>\n<h2>Quel \u00c9tat retient votre r\u00e9sidence\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>Foyer d\u2019habitation permanent dans un seul des deux pays<\/span><span class=\"etat \">Ce pays<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">Pays du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">Pays du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">Pays de nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune des deux<\/span><span class=\"etat \">Accord entre les deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Pour une soci\u00e9t\u00e9 ou une autre personne morale r\u00e9sidente des deux \u00c9tats, c\u2019est le si\u00e8ge de direction effective qui compte (article 4, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot; r\u00e9sident d&#x27;un Etat contractant &quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation dudit Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a et b<\/span><p>\u00ab Lorsque, selon la disposition du paragraphe 1, une personne physique est consid\u00e9r\u00e9e comme r\u00e9sident de chacun des Etats contractants, son statut est d\u00e9termin\u00e9 d&#x27;apr\u00e8s les r\u00e8gles suivantes\u00a0: a) Cette personne est consid\u00e9r\u00e9e comme r\u00e9sident de l&#x27;Etat contractant o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent. Lorsqu&#x27;elle dispose d&#x27;un foyer d&#x27;habitation permanent dans chacun des Etats contractants, elle est consid\u00e9r\u00e9e comme r\u00e9sident de l&#x27;Etat contractant avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; [\u2026] Si l&#x27;Etat contractant o\u00f9 cette personne a le centre de ses int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, ou si elle ne dispose d&#x27;un foyer d&#x27;habitation permanent dans aucun des Etats contractants, elle est consid\u00e9r\u00e9e comme r\u00e9sident de l&#x27;Etat contractant o\u00f9 elle s\u00e9journe de fa\u00e7on habituelle\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Convention sign\u00e9e avec la Yougoslavie\u00a0: dans le texte, le mot \u00ab\u00a0Yougoslavie\u00a0\u00bb vise aujourd\u2019hui la Bosnie-Herz\u00e9govine. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res<\/h2><p>Les crit\u00e8res ne se cumulent pas\u00a0: on passe au suivant seulement si le pr\u00e9c\u00e9dent ne permet pas de conclure (article 4, paragraphe 2).<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer des deux c\u00f4t\u00e9s\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous poss\u00e9dez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord amiable<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La r\u00e9sidence au sens de la convention commande presque tout le reste\u00a0: salaires, pensions priv\u00e9es, int\u00e9r\u00eats. Un d\u00e9part vers la Bosnie-Herz\u00e9govine qui laisse en France un logement disponible, la famille ou l\u2019essentiel des revenus peut conduire \u00e0 rester r\u00e9sident de France malgr\u00e9 l\u2019installation. Mieux vaut organiser et documenter ces \u00e9l\u00e9ments avant le d\u00e9part, puis v\u00e9rifier o\u00f9 se situe le centre des int\u00e9r\u00eats vitaux.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bosnie-herzegovine-residence-fiscale-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 r\u00e9sidence fiscale<\/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 partagez votre vie entre la France et la Bosnie-Herz\u00e9govine\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bosnie-herzegovine-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/\">Convention France\u2013Bosnie-Herz\u00e9govine : 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\/bosnie-herzegovine\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Peut-on \u00eatre r\u00e9sident des deux pays \u00e0 la fois\u00a0?<\/summary><p>Au regard des lois internes, oui. La convention d\u00e9partage alors selon l\u2019article 4, paragraphe 2\u00a0: foyer, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9, puis accord entre administrations.<\/p><\/details><details><summary>La nationalit\u00e9 suffit-elle \u00e0 fixer la r\u00e9sidence\u00a0?<\/summary><p>Non. Elle n\u2019intervient qu\u2019en troisi\u00e8me rang, si le foyer, les int\u00e9r\u00eats vitaux et le s\u00e9jour habituel ne permettent pas de trancher (article 4, paragraphe 2, c).<\/p><\/details><details><summary>Le texte parle de la Yougoslavie\u00a0: s\u2019applique-t-il vraiment\u00a0?<\/summary><p>Oui. La version consolid\u00e9e publi\u00e9e par l\u2019administration fran\u00e7aise pr\u00e9sente cette convention comme applicable aux relations entre la France et la Bosnie-Herz\u00e9govine.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Bosnie-Herz\u00e9govine le 30 octobre 2019 \u2014 Version consolid\u00e9e de la convention applicable entre la Bosnie-Herz\u00e9govine et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er ao\u00fbt 1975\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour la Bosnie-Herz\u00e9govine. 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 Bosnie-Herz\u00e9govine ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence fiscale\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=bosnie-herzegovine-residence-fiscale-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\/bosnie-herzegovine\/\">Convention France\u2013Bosnie-Herz\u00e9govine : 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 Bosnie-Herz\u00e9govine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bosnie-herzegovine-residence-fiscale-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\u2013Bosnie-Herz\u00e9govine \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013Bosnie-Herz\u00e9govineConvention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22348,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22671","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22671","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=22671"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22671\/revisions"}],"predecessor-version":[{"id":28092,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22671\/revisions\/28092"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22348"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}