{"id":22697,"date":"2026-11-08T11:53:20","date_gmt":"2026-11-08T10:53:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bresil\/fonction-publique\/"},"modified":"2026-11-08T23:35:37","modified_gmt":"2026-11-08T22:35:37","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bresil\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Br\u00e9sil\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention franco-br\u00e9silienne"},"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\":\"Ma pension de fonctionnaire sera-t-elle impos\u00e9e au Br\u00e9sil ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : elle n\u2019est imposable qu\u2019en France (article 19, paragraphe 1). La r\u00e8gle est \u00e9cart\u00e9e si vous poss\u00e9dez la nationalit\u00e9 br\u00e9silienne.\"}},{\"@type\":\"Question\",\"name\":\"Les \u00e9tablissements publics sont-ils concern\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : le texte vise express\u00e9ment les r\u00e9mun\u00e9rations vers\u00e9es par un \u00e9tablissement public pour des fonctions de caract\u00e8re public (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Et un \u00e9tablissement public \u00e0 activit\u00e9 commerciale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les articles 15, 16 et 18, applicables au secteur priv\u00e9, s\u2019appliquent alors (article 19, paragraphe 2).\"}}]}<\/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\/bresil\/\">France\u2013Br\u00e9sil<\/a> \u203a Article 19 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Br\u00e9sil<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole)<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Br\u00e9sil\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention franco-br\u00e9silienne<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 ou un \u00e9tablissement public pour des fonctions de caract\u00e8re public ne sont imposables que dans l\u2019\u00c9tat qui les paie. Cette r\u00e8gle c\u00e8de lorsque le b\u00e9n\u00e9ficiaire poss\u00e8de la nationalit\u00e9 de l\u2019autre \u00c9tat\u00a0: les r\u00e8gles g\u00e9n\u00e9rales s\u2019appliquent alors.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bresil.webp\" alt=\"Rio de Janeiro, Br\u00e9sil\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Rio de Janeiro, Br\u00e9sil<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es par un \u00c9tat, une subdivision, une collectivit\u00e9 locale ou un \u00e9tablissement public, pour des services rendus dans l\u2019exercice de fonctions de caract\u00e8re public, ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/li><li>Cette r\u00e8gle ne s\u2019applique pas lorsque le b\u00e9n\u00e9ficiaire poss\u00e8de la nationalit\u00e9 de l\u2019autre \u00c9tat (article 19, paragraphe 1, second alin\u00e9a).<\/li><li>Les r\u00e9mun\u00e9rations et pensions li\u00e9es \u00e0 une activit\u00e9 commerciale ou industrielle d\u2019un \u00c9tat ou d\u2019un \u00e9tablissement public rel\u00e8vent des articles 15, 16 et 18 (article 19, paragraphe 2).<\/li><li>Lorsque l\u2019article 19 est \u00e9cart\u00e9, la pension suit l\u2019article 18 (\u00c9tat de r\u00e9sidence) et le traitement l\u2019article 15 (lieu d\u2019exercice).<\/li><\/ul><\/div>\n<h2>Qui impose votre r\u00e9mun\u00e9ration ou votre pension publique\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>Retrait\u00e9 de la fonction publique fran\u00e7aise, r\u00e9sident du Br\u00e9sil, sans nationalit\u00e9 br\u00e9silienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>M\u00eame retrait\u00e9, de nationalit\u00e9 br\u00e9silienne, r\u00e9sident du Br\u00e9sil<\/span><span class=\"etat \">R\u00e8gle des pensions\u00a0: Br\u00e9sil<\/span><span class=\"ref\">Art. 19 \u00a7 1 al. 2 et 18<\/span><\/div><div class=\"r\"><span>Agent de l\u2019\u00c9tat fran\u00e7ais en poste au Br\u00e9sil, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent de nationalit\u00e9 br\u00e9silienne pay\u00e9 par l\u2019\u00c9tat fran\u00e7ais au Br\u00e9sil<\/span><span class=\"etat \">R\u00e8gle des salaires\u00a0: Br\u00e9sil<\/span><span class=\"ref\">Art. 19 \u00a7 1 al. 2 et 15<\/span><\/div><div class=\"r\"><span>Salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 activit\u00e9 commerciale<\/span><span class=\"etat \">R\u00e8gles du secteur priv\u00e9<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es par un Etat contractant ou l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales, ou un \u00e9tablissement public de cet Etat soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat ou \u00e0 cette subdivision ou collectivit\u00e9, ou \u00e0 cet \u00e9tablissement public, dans l&#x27;exercice de fonctions de caract\u00e8re public, ne sont imposables que dans cet Etat. Toutefois, cette disposition ne s&#x27;applique pas lorsque les r\u00e9mun\u00e9rations sont allou\u00e9es \u00e0 des personnes poss\u00e9dant la nationalit\u00e9 de l&#x27;autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/plus-value-de-source-bresilienne-d-une-residente-francaise-la-convention\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>14 avril 2022<\/small><\/div><p>Plus-value de source br\u00e9silienne d&#x27;une r\u00e9sidente fran\u00e7aise\u00a0: la convention France\u2013Br\u00e9sil ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/francais-resident-au-bresil-vendant-son-appartement-nicois-l-exoneration-des\/\"><div class=\"h\"><span class=\"pill mono\">TA Nice<\/span><small>29 juin 2023<\/small><\/div><p>Fran\u00e7ais r\u00e9sident au Br\u00e9sil vendant son appartement ni\u00e7ois\u00a0: l&#x27;exon\u00e9ration des non-r\u00e9sidents s&#x27;applique, le paiement de la taxe d&#x27;habitation prouvant la libre disposition du bien<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/foreur-sur-une-plateforme-au-large-du-bresil-salaires-de-2014-exoneres-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>7 novembre 2023<\/small><\/div><p>Foreur sur une plateforme au large du Br\u00e9sil\u00a0: salaires de 2014 exon\u00e9r\u00e9s en France par la convention franco-br\u00e9silienne, mais pas ceux de 2013 et 2015 faute de preuve du lieu de travail et de la dur\u00e9e du s\u00e9jour<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/bresil\/#decisions\">Voir les 5 d\u00e9cisions qui concernent le Br\u00e9sil \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un ancien fonctionnaire fran\u00e7ais qui s\u2019installe au Br\u00e9sil reste en principe impos\u00e9 en France sur sa pension publique. La situation change s\u2019il poss\u00e8de la nationalit\u00e9 br\u00e9silienne\u00a0: l\u2019article 19 cesse de s\u2019appliquer et la pension suit alors la r\u00e8gle des pensions priv\u00e9es, li\u00e9e \u00e0 la r\u00e9sidence. Une naturalisation ou une double nationalit\u00e9 doit donc \u00eatre examin\u00e9e sous cet angle avant la liquidation de la pension.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-fonction-publique-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 ma pension publique<\/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 \u00eates agent ou retrait\u00e9 de la fonction publique et vous vivez au Br\u00e9sil ou projetez de vous y installer\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bresil\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bresil\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bresil\/\">Convention France\u2013Br\u00e9sil : 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\/bresil\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/double-imposition\/\"><small>Art. 22<\/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-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension de fonctionnaire sera-t-elle impos\u00e9e au Br\u00e9sil\u00a0?<\/summary><p>En principe non\u00a0: elle n\u2019est imposable qu\u2019en France (article 19, paragraphe 1). La r\u00e8gle est \u00e9cart\u00e9e si vous poss\u00e9dez la nationalit\u00e9 br\u00e9silienne.<\/p><\/details><details><summary>Les \u00e9tablissements publics sont-ils concern\u00e9s\u00a0?<\/summary><p>Oui\u00a0: le texte vise express\u00e9ment les r\u00e9mun\u00e9rations vers\u00e9es par un \u00e9tablissement public pour des fonctions de caract\u00e8re public (article 19, paragraphe 1).<\/p><\/details><details><summary>Et un \u00e9tablissement public \u00e0 activit\u00e9 commerciale\u00a0?<\/summary><p>Les articles 15, 16 et 18, applicables au secteur priv\u00e9, s\u2019appliquent alors (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) \u2014 Convention avec le Br\u00e9sil &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 10 mai 1972, dans sa r\u00e9daction d\u2019origine\u00a0: aucun avenant ne figure parmi les documents publi\u00e9s. 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 au Br\u00e9sil ?<\/span><h3>Faire analyser ma pension publique\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=bresil-fonction-publique-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 Br\u00e9sil<\/span><div class=\"rel\"><a href=\"\/decisions\/footballeur-impatrie-au-psg-le-credit-d-impot-argentin-limite-aux-matchs-joues\/\">Footballeur impatri\u00e9 au PSG\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t argentin limit\u00e9 aux matchs jou\u00e9s en Argentine, mais l&#x27;\u00e9talement de la prime d&#x27;impatriation survit au d\u00e9part<small>CAA Paris, 5 juin 2024<\/small><\/a><a href=\"\/decisions\/dirigeant-tirant-ses-revenus-du-bresil-mais-dont-l-epouse-et-le-fils-vivent-a\/\">Dirigeant tirant ses revenus du Br\u00e9sil mais dont l&#x27;\u00e9pouse et le fils vivent \u00e0 Suresnes\u00a0: r\u00e9sident fiscal fran\u00e7ais au regard de la convention franco-br\u00e9silienne, avec majoration pour comptes \u00e9trangers non d\u00e9clar\u00e9s<small>TA Cergy-Pontoise, 29 septembre 2025<\/small><\/a><a href=\"\/decisions\/pilote-d-avion-domicilie-en-france-volant-pour-des-societes-etrangeres-un-bail\/\">Pilote d&#x27;avion domicili\u00e9 en France volant pour des soci\u00e9t\u00e9s \u00e9trang\u00e8res\u00a0: un bail \u00e0 Moscou ne prouve pas une base fixe hors de France, l&#x27;activit\u00e9 occulte est tax\u00e9e en BNC avec 80\u00a0% de majoration<small>CAA Marseille, 21 novembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bresil\/\">Convention France\u2013Br\u00e9sil : 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 au Br\u00e9sil ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-fonction-publique-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\u2013Br\u00e9sil \u203a Article 19 \u00b7 Fonction publique Convention France\u2013Br\u00e9silConvention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) Agent public ou retrait\u00e9 de la fonction publique<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22350,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22697","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22697","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=22697"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22697\/revisions"}],"predecessor-version":[{"id":28106,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22697\/revisions\/28106"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22350"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}