{"id":22702,"date":"2026-11-08T11:54:00","date_gmt":"2026-11-08T10:54:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bresil\/revenus-immobiliers\/"},"modified":"2026-11-08T23:36:10","modified_gmt":"2026-11-08T22:36:10","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bresil\/revenus-immobiliers\/","title":{"rendered":"Un bien lou\u00e9 dans l\u2019autre pays\u00a0: quel \u00c9tat impose vos loyers\u00a0? L\u2019article 6 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\":\"Le Br\u00e9sil peut-il imposer les loyers de mon appartement en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France garde le droit de les imposer (article 6, paragraphe 1). Si vous \u00eates r\u00e9sident du Br\u00e9sil, l\u2019imp\u00f4t pay\u00e9 en France ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t br\u00e9silien, plafonn\u00e9 \u00e0 la fraction de l\u2019imp\u00f4t br\u00e9silien correspondant \u00e0 ce revenu (article 22, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Mes loyers br\u00e9siliens sont-ils ignor\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais la France peut calculer l\u2019imp\u00f4t sur vos autres revenus au taux correspondant \u00e0 l\u2019ensemble de vos revenus (article 22, paragraphe 2, a et e).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019entend-on par biens immobiliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Leur d\u00e9finition suit la l\u00e9gislation fiscale de l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s ; elle englobe notamment les accessoires, l\u2019usufruit et les droits li\u00e9s aux gisements, mais pas les navires et a\u00e9ronefs (article 6, 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 6 \u00b7 Revenus immobiliers<\/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>Un bien lou\u00e9 dans l\u2019autre pays\u00a0: quel \u00c9tat impose vos loyers\u00a0? L\u2019article 6 de la convention franco-br\u00e9silienne<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il se trouve. Pour un r\u00e9sident de France, les loyers d\u2019un bien au Br\u00e9sil sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais la France peut en tenir compte pour fixer le taux applicable \u00e0 ses autres revenus.<\/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\/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 6 \u00b7 Loyers<\/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 revenus provenant 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 vise l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation, y compris par une entreprise ou une profession lib\u00e9rale (article 6, paragraphes 3 et 4).<\/li><li>Un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur des loyers imposables au Br\u00e9sil (article 22, paragraphe 2, a), la France pouvant calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 22, paragraphe 2, e).<\/li><li>Un r\u00e9sident du Br\u00e9sil impos\u00e9 en France sur des loyers fran\u00e7ais b\u00e9n\u00e9ficie au Br\u00e9sil d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e9quivalent \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans une certaine limite (article 22, paragraphe 1).<\/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 lou\u00e9 au Br\u00e9sil<\/span><span class=\"etat \">Br\u00e9sil\u00a0; exon\u00e9r\u00e9 en France, taux effectif possible<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 22 \u00a7 2 a, e<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Br\u00e9sil, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Br\u00e9sil<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Immeuble d\u2019une entreprise ou d\u2019une profession lib\u00e9rale<\/span><span class=\"etat \">\u00c9tat de situation de l\u2019immeuble<\/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, paragraphes 1 et 3<\/span><p>\u00ab Les revenus provenant de biens immobiliers sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens sont situ\u00e9s. [\u2026] Les dispositions du paragraphe 1 s&#x27;appliquent aux revenus provenant de l&#x27;exploitation directe, de la location ou de l&#x27;affermage, ainsi que de toute autre forme d&#x27;exploitation de biens immobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s aux alin\u00e9as b et c ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s au paragraphe 1 a de l&#x27;article 2, lorsque ces revenus sont imposables au Br\u00e9sil en vertu de la pr\u00e9sente Convention. \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\/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><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><\/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 expatri\u00e9 au Br\u00e9sil qui garde un appartement lou\u00e9 en France reste imposable en France sur ces loyers, le Br\u00e9sil accordant un cr\u00e9dit dans la limite fix\u00e9e par l\u2019article 22. Pour un r\u00e9sident de France, les loyers br\u00e9siliens sortent de l\u2019assiette fran\u00e7aise mais peuvent relever le taux appliqu\u00e9 aux autres revenus. Dans les deux cas, ces loyers se d\u00e9clarent dans les deux pays selon leurs r\u00e8gles propres.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-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 analyser mes revenus locatifs<\/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 poss\u00e9dez un bien locatif en France ou au Br\u00e9sil et 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=bresil-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\/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\/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\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\" class=\"cur\"><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-20-20-40\/\">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>Le Br\u00e9sil peut-il imposer les loyers de mon appartement en France\u00a0?<\/summary><p>La France garde le droit de les imposer (article 6, paragraphe 1). Si vous \u00eates r\u00e9sident du Br\u00e9sil, l\u2019imp\u00f4t pay\u00e9 en France ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t br\u00e9silien, plafonn\u00e9 \u00e0 la fraction de l\u2019imp\u00f4t br\u00e9silien correspondant \u00e0 ce revenu (article 22, paragraphe 1).<\/p><\/details><details><summary>Mes loyers br\u00e9siliens sont-ils ignor\u00e9s en France\u00a0?<\/summary><p>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, mais la France peut calculer l\u2019imp\u00f4t sur vos autres revenus au taux correspondant \u00e0 l\u2019ensemble de vos revenus (article 22, paragraphe 2, a et e).<\/p><\/details><details><summary>Qu\u2019entend-on par biens immobiliers\u00a0?<\/summary><p>Leur d\u00e9finition suit la l\u00e9gislation fiscale de l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s\u00a0; elle englobe notamment les accessoires, l\u2019usufruit et les droits li\u00e9s aux gisements, mais pas les navires et a\u00e9ronefs (article 6, 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 mes revenus locatifs\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-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<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-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\u2013Br\u00e9sil \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013Br\u00e9silConvention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) Un bien lou\u00e9 dans l\u2019autre pays\u00a0: quel \u00c9tat<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-22702","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22702","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=22702"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22702\/revisions"}],"predecessor-version":[{"id":28111,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22702\/revisions\/28111"}],"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=22702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}