{"id":22699,"date":"2026-11-08T11:53:35","date_gmt":"2026-11-08T10:53:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bresil\/pensions-retraite\/"},"modified":"2026-11-08T23:35:50","modified_gmt":"2026-11-08T22:35:50","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bresil\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 au Br\u00e9sil\u00a0: o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 18 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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Br\u00e9sil ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18, paragraphe 1, si vous \u00eates r\u00e9sident du Br\u00e9sil au sens de l\u2019article 4 : elle n\u2019est imposable qu\u2019au Br\u00e9sil.\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle rel\u00e8ve de l\u2019article 19 : imposable seulement en France, sauf si le b\u00e9n\u00e9ficiaire a la nationalit\u00e9 br\u00e9silienne.\"}},{\"@type\":\"Question\",\"name\":\"Une rente viag\u00e8re est-elle trait\u00e9e comme une pension ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte la vise s\u00e9par\u00e9ment : les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 18, paragraphe 2), et l\u2019article 18, paragraphe 3, les d\u00e9finit.\"}}]}<\/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 18 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 install\u00e9 au Br\u00e9sil\u00a0: o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-br\u00e9silienne<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions publiques suivent l\u2019article 19. Tout repose donc sur une question pr\u00e9alable\u00a0: \u00eates-vous r\u00e9sident du Br\u00e9sil au sens de la convention\u00a0?<\/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\/fonction-publique\/\">Fonction publique<\/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 18 \u00b7 Pensions de retraite<\/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 pensions et r\u00e9mun\u00e9rations similaires vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1).<\/li><li>Les pensions s\u2019entendent des paiements p\u00e9riodiques effectu\u00e9s apr\u00e8s la retraite en consid\u00e9ration d\u2019un emploi ant\u00e9rieur ou en compensation de dommages subis dans cet emploi (article 18, paragraphe 4).<\/li><li>Les pensions alimentaires et les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 18, paragraphes 2 et 3).<\/li><li>Les pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 ou un \u00e9tablissement public rel\u00e8vent de l\u2019article 19 (article 18, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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 du priv\u00e9, r\u00e9sident du Br\u00e9sil<\/span><span class=\"etat \">Br\u00e9sil seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 du priv\u00e9, rest\u00e9 r\u00e9sident de France au sens de l\u2019article 4<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 4 et 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 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>Rente viag\u00e8re ou pension alimentaire vers\u00e9e \u00e0 un r\u00e9sident du Br\u00e9sil<\/span><span class=\"etat \">Br\u00e9sil (imposable)<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Pour les rentes et pensions alimentaires, le texte dit \u00ab\u00a0imposables dans cet \u00c9tat\u00a0\u00bb sans ajouter \u00ab\u00a0ne\u2026 que\u00a0\u00bb\u00a0: il ne r\u00e9serve pas express\u00e9ment l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 1 de l&#x27;article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, vers\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 4<\/span><p>\u00ab Le terme &quot; pensions &quot; employ\u00e9 dans le pr\u00e9sent article d\u00e9signe les paiements p\u00e9riodiques effectu\u00e9s apr\u00e8s la retraite en consid\u00e9ration d&#x27;un emploi ant\u00e9rieur ou \u00e0 titre de compensation de dommages subis dans le cadre de cet emploi ant\u00e9rieur. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le vrai sujet\u00a0: \u00eatre r\u00e9sident du Br\u00e9sil<\/h2><p>L\u2019article 18 ne joue qu\u2019une fois la r\u00e9sidence \u00e9tablie. Si la France vous consid\u00e8re aussi comme r\u00e9sident, l\u2019article 4, paragraphe 2, d\u00e9partage dans cet ordre\u00a0:<\/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, puis accord<\/b><span>Sinon, l\u2019\u00c9tat de nationalit\u00e9\u00a0; en dernier recours, l\u2019accord des deux administrations.<\/span><\/div><\/li><\/ol>\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>La pension priv\u00e9e suit la r\u00e9sidence\u00a0: un retrait\u00e9 r\u00e9ellement install\u00e9 au Br\u00e9sil n\u2019est plus imposable en France sur cette pension au regard de la convention. Mais si un logement, la famille ou l\u2019essentiel du patrimoine restent en France, la r\u00e9sidence br\u00e9silienne peut \u00eatre contest\u00e9e, et la pension redevient imposable en France. Les pensions publiques ob\u00e9issent \u00e0 une r\u00e8gle diff\u00e9rente et doivent \u00eatre examin\u00e9es \u00e0 part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-pensions-retraite-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 avant le d\u00e9part<\/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 touchez une pension fran\u00e7aise et vous pr\u00e9parez votre installation au Br\u00e9sil\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-pensions-retraite-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\/fonction-publique\/\">Fonction publique<\/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\/\" class=\"cur\"><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\/\"><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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Br\u00e9sil\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 1, si vous \u00eates r\u00e9sident du Br\u00e9sil au sens de l\u2019article 4\u00a0: elle n\u2019est imposable qu\u2019au Br\u00e9sil.<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Elle rel\u00e8ve de l\u2019article 19\u00a0: imposable seulement en France, sauf si le b\u00e9n\u00e9ficiaire a la nationalit\u00e9 br\u00e9silienne.<\/p><\/details><details><summary>Une rente viag\u00e8re est-elle trait\u00e9e comme une pension\u00a0?<\/summary><p>Le texte la vise s\u00e9par\u00e9ment\u00a0: les rentes pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 18, paragraphe 2), et l\u2019article 18, paragraphe 3, les d\u00e9finit.<\/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 v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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-pensions-retraite-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-pensions-retraite-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 18 \u00b7 Pensions de retraite Convention France\u2013Br\u00e9silConvention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) Retrait\u00e9 install\u00e9 au Br\u00e9sil\u00a0: o\u00f9 votre pension<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-22699","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22699","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=22699"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22699\/revisions"}],"predecessor-version":[{"id":28108,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22699\/revisions\/28108"}],"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=22699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}