{"id":22698,"date":"2026-11-08T11:53:27","date_gmt":"2026-11-08T10:53:27","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bresil\/interets\/"},"modified":"2026-11-08T23:35:44","modified_gmt":"2026-11-08T22:35:44","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bresil\/interets\/","title":{"rendered":"Placements entre la France et le Br\u00e9sil\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? L\u2019article 11 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\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat dont le d\u00e9biteur est r\u00e9sident, ou de celui o\u00f9 se trouve l\u2019\u00e9tablissement stable qui a contract\u00e9 l\u2019emprunt et en supporte la charge (article 11, paragraphe 7).\"}},{\"@type\":\"Question\",\"name\":\"Le plafond de 15 % s\u2019applique-t-il toujours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il ne s\u2019applique pas aux int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement stable situ\u00e9 dans un \u00c9tat tiers (article 11, paragraphe 6), ni \u00e0 la partie excessive des int\u00e9r\u00eats entre parties li\u00e9es (paragraphe 8).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t br\u00e9silien, l\u2019imp\u00f4t \u00e9tant consid\u00e9r\u00e9 comme per\u00e7u au taux minimum de 20 %, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 22, paragraphe 2, c et d).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Placements entre la France et le Br\u00e9sil\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? L\u2019article 11 de la convention franco-br\u00e9silienne<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side le cr\u00e9ancier, et l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut pr\u00e9lever jusqu\u2019\u00e0 15 % de leur montant brut. Pour un r\u00e9sident de France, le cr\u00e9dit d\u2019imp\u00f4t est calcul\u00e9 comme si l\u2019imp\u00f4t br\u00e9silien avait \u00e9t\u00e9 per\u00e7u au taux minimum de 20 %.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer, sans d\u00e9passer 15 % du montant brut (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats des pr\u00eats consentis par un gouvernement ne sont pas impos\u00e9s dans l\u2019\u00c9tat de source, et le taux est limit\u00e9 \u00e0 10 % pour certains pr\u00eats d\u2019au moins sept ans li\u00e9s \u00e0 des biens d\u2019\u00e9quipement (article 11, paragraphe 3).<\/li><li>En France, le cr\u00e9dit d\u2019imp\u00f4t est calcul\u00e9 en consid\u00e9rant l\u2019imp\u00f4t br\u00e9silien comme per\u00e7u au taux minimum de 20 %, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 22, paragraphe 2, c et d).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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, int\u00e9r\u00eats de source br\u00e9silienne<\/span><span class=\"etat \">Br\u00e9sil, 15 % maximum\u00a0; puis France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 22 \u00a7 2 c, d<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Br\u00e9sil, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat fr\">France, 15 % maximum\u00a0; puis Br\u00e9sil avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pr\u00eats et cr\u00e9dits consentis par un gouvernement<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Pr\u00eats bancaires d\u2019au moins sept ans li\u00e9s \u00e0 des biens d\u2019\u00e9quipement<\/span><span class=\"etat \">\u00c9tat de source, 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, d<\/span><p>\u00ab En ce qui concerne les revenus vis\u00e9s aux articles 10, 11 et au paragraphe 2 c de l&#x27;article 12, l&#x27;imp\u00f4t br\u00e9silien est consid\u00e9r\u00e9 comme ayant \u00e9t\u00e9 per\u00e7u au taux minimum de 20 p. cent. \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\/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\/dirigeant-tirant-ses-revenus-du-bresil-mais-dont-l-epouse-et-le-fils-vivent-a\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>29 septembre 2025<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><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><\/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 \u00e9pargnant r\u00e9sident de France qui place des fonds au Br\u00e9sil supporte une retenue br\u00e9silienne limit\u00e9e \u00e0 15 %, puis l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit calcul\u00e9 sur un taux minimum de 20 % dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Un expatri\u00e9 au Br\u00e9sil qui garde des placements en France subit au plus 15 % c\u00f4t\u00e9 fran\u00e7ais. Le rendement d\u2019un placement se mesure donc apr\u00e8s ces deux niveaux d\u2019imposition.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-interets-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 mes placements<\/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 int\u00e9r\u00eats de placements situ\u00e9s dans un pays alors que vous vivez dans l\u2019autre\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-interets-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/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\/\"><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\/\" class=\"cur\"><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-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>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>De l\u2019\u00c9tat dont le d\u00e9biteur est r\u00e9sident, ou de celui o\u00f9 se trouve l\u2019\u00e9tablissement stable qui a contract\u00e9 l\u2019emprunt et en supporte la charge (article 11, paragraphe 7).<\/p><\/details><details><summary>Le plafond de 15 % s\u2019applique-t-il toujours\u00a0?<\/summary><p>Non. Il ne s\u2019applique pas aux int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement stable situ\u00e9 dans un \u00c9tat tiers (article 11, paragraphe 6), ni \u00e0 la partie excessive des int\u00e9r\u00eats entre parties li\u00e9es (paragraphe 8).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t br\u00e9silien, l\u2019imp\u00f4t \u00e9tant consid\u00e9r\u00e9 comme per\u00e7u au taux minimum de 20 %, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 22, paragraphe 2, c et d).<\/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 mes placements\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-interets-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\/foreur-sur-une-plateforme-au-large-du-bresil-salaires-de-2014-exoneres-en\/\">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<small>CAA Bordeaux, 7 novembre 2023<\/small><\/a><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\/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-interets-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 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Br\u00e9silConvention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) Placements entre la France et le Br\u00e9sil\u00a0: qui impose<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-22698","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22698","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=22698"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22698\/revisions"}],"predecessor-version":[{"id":28107,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22698\/revisions\/28107"}],"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=22698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}