{"id":22707,"date":"2026-11-08T11:54:41","date_gmt":"2026-11-08T10:54:41","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bulgarie\/interets\/"},"modified":"2026-11-08T23:36:43","modified_gmt":"2026-11-08T22:36:43","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bulgarie\/interets\/","title":{"rendered":"Vous percevez des int\u00e9r\u00eats entre la France et la Bulgarie\u00a0: quel pays les impose\u00a0? L\u2019article 9 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\":\"La convention pr\u00e9voit-elle un taux de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 9 indique seulement que les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de celui qui les re\u00e7oit, alors que les articles 8 et 10 fixent des plafonds pour les dividendes et les redevances.\"}},{\"@type\":\"Question\",\"name\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats d\u2019un emprunt d\u2019\u00c9tat ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat d\u00e9biteur : les int\u00e9r\u00eats sont consid\u00e9r\u00e9s comme provenant d\u2019un \u00c9tat lorsque le d\u00e9biteur est cet \u00c9tat, une collectivit\u00e9 territoriale, une personne morale de droit public ou un r\u00e9sident de cet \u00c9tat (article 9, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la convention pr\u00e9cise qu\u2019elles ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats (article 9, 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\/bulgarie\/\">France\u2013Bulgarie<\/a> \u203a Article 9 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bulgarie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des int\u00e9r\u00eats entre la France et la Bulgarie\u00a0: quel pays les impose\u00a0? L\u2019article 9 de la convention<\/h1>\n<p class=\"lead\">La convention attribue l\u2019imposition des int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence de celui qui les per\u00e7oit. Contrairement aux dividendes et aux redevances, elle ne pr\u00e9voit pas de taux de retenue que l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats pourrait appliquer.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bulgarie.webp\" alt=\"Sofia, Bulgarie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 9 \u00b7 Int\u00e9r\u00eats<\/span><b>Sofia, Bulgarie<\/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 9, paragraphe 1).<\/li><li>Les int\u00e9r\u00eats couvrent les revenus des cr\u00e9ances de toute nature, dont ceux des fonds publics et des obligations\u00a0; les p\u00e9nalit\u00e9s pour paiement tardif n\u2019en font pas partie (article 9, paragraphe 2).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe situ\u00e9 dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 9, paragraphe 3).<\/li><li>L\u2019article 9 ne s\u2019applique pas \u00e0 la part des int\u00e9r\u00eats qui exc\u00e8de les taux habituellement retenus entre entreprises (protocole, point 3).<\/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 Bulgarie, int\u00e9r\u00eats d\u2019un compte ou d\u2019obligations en France<\/span><span class=\"etat \">Bulgarie, \u00c9tat de r\u00e9sidence<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats d\u2019une banque bulgare<\/span><span class=\"etat fr\">France, \u00c9tat de r\u00e9sidence<\/span><span class=\"ref\">Art. 9 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 9 \u00a7 3<\/span><\/div><div class=\"r\"><span>Part exc\u00e9dant les taux habituels entre entreprises<\/span><span class=\"etat \">Selon la l\u00e9gislation de chaque \u00c9tat<\/span><span class=\"ref\">Protocole, point 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 9, paragraphe 1<\/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. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 9, paragraphe 4<\/span><p>\u00ab Les int\u00e9r\u00eats sont consid\u00e9r\u00e9s comme provenant d&#x27;un Etat contractant lorsque le d\u00e9biteur est cet Etat lui-m\u00eame, une collectivit\u00e9 territoriale, une personne morale de droit public ou un r\u00e9sident de cet 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\/ressortissant-bulgare-dont-la-famille-vit-a-paris-resident-fiscal-francais\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 mai 2023<\/small><\/div><p>Ressortissant bulgare dont la famille vit \u00e0 Paris\u00a0: r\u00e9sident fiscal fran\u00e7ais malgr\u00e9 la convention franco-bulgare, mais d\u00e9charg\u00e9 de la CRDS faute d&#x27;affiliation prouv\u00e9e \u00e0 l&#x27;assurance maladie fran\u00e7aise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-de-ses-societes-bulgares-mais-gerant-de-fait-de-societes-francaises\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 janvier 2024<\/small><\/div><p>Salari\u00e9 de ses soci\u00e9t\u00e9s bulgares mais g\u00e9rant de fait de soci\u00e9t\u00e9s fran\u00e7aises\u00a0: domicili\u00e9 en France par son activit\u00e9 principale, sans protection de la convention franco-bulgare<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/virement-de-50-000-depuis-un-compte-bulgare-non-declare-le-pret-allegue-n-est\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>27 mars 2024<\/small><\/div><p>Virement de 50\u00a0000 \u20ac depuis un compte bulgare non d\u00e9clar\u00e9\u00a0: le pr\u00eat all\u00e9gu\u00e9 n&#x27;est pas prouv\u00e9, mais l&#x27;ann\u00e9e 2014 est d\u00e9charg\u00e9e faute de saisine de la commission d\u00e9partementale<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/bulgarie\/#decisions\">Voir les 4 d\u00e9cisions qui concernent la Bulgarie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un \u00e9pargnant, le pays de r\u00e9sidence est celui que la convention d\u00e9signe pour imposer les int\u00e9r\u00eats, et aucun taux de retenue n\u2019y est pr\u00e9vu pour l\u2019autre pays. Si des int\u00e9r\u00eats de source bulgare venaient malgr\u00e9 tout \u00e0 \u00eatre impos\u00e9s en Bulgarie, un r\u00e9sident de France aurait droit en France \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 20, paragraphe 2). La r\u00e9sidence doit \u00eatre justifi\u00e9e aupr\u00e8s de l\u2019\u00e9tablissement payeur.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-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 le point sur mon \u00e9pargne<\/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 d\u00e9tenez des comptes ou des obligations dans un pays et r\u00e9sidez 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=bulgarie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bulgarie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bulgarie\/\">Convention France\u2013Bulgarie : 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\/bulgarie\/residence-fiscale\/\"><small>Art. 1<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/interets\/\" class=\"cur\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bulgarie\/double-imposition\/\"><small>Art. 20<\/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>La convention pr\u00e9voit-elle un taux de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 9 indique seulement que les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de celui qui les re\u00e7oit, alors que les articles 8 et 10 fixent des plafonds pour les dividendes et les redevances.<\/p><\/details><details><summary>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats d\u2019un emprunt d\u2019\u00c9tat\u00a0?<\/summary><p>De l\u2019\u00c9tat d\u00e9biteur\u00a0: les int\u00e9r\u00eats sont consid\u00e9r\u00e9s comme provenant d\u2019un \u00c9tat lorsque le d\u00e9biteur est cet \u00c9tat, une collectivit\u00e9 territoriale, une personne morale de droit public ou un r\u00e9sident de cet \u00c9tat (article 9, paragraphe 4).<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: la convention pr\u00e9cise qu\u2019elles ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats (article 9, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Bulgarie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1988\u00a0; la CML s\u2019applique \u00e0 la convention depuis son entr\u00e9e en vigueur pour la Bulgarie, le 1er janvier 2023. 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 Bulgarie ?<\/span><h3>Faire le point sur mon \u00e9pargne\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=bulgarie-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 Bulgarie<\/span><div class=\"rel\"><a href=\"\/decisions\/societe-bulgare-boite-aux-lettres-vendant-des-bijoux-aux-encheres-en-france\/\">Soci\u00e9t\u00e9 bulgare \u00ab\u00a0bo\u00eete aux lettres\u00a0\u00bb vendant des bijoux aux ench\u00e8res en France\u00a0: \u00e9tablissement stable au domicile fran\u00e7ais de son associ\u00e9 unique, impos\u00e9 \u00e0 l&#x27;imp\u00f4t sur le revenu sur ses b\u00e9n\u00e9fices<small>TA Cergy-Pontoise, 27 janvier 2026<\/small><\/a><a href=\"\/decisions\/holding-de-gibraltar-imposee-au-titre-de-l-article-123-bis-le-regime-des\/\">Holding de Gibraltar impos\u00e9e au titre de l&#x27;article 123 bis\u00a0: le r\u00e9gime des soci\u00e9t\u00e9s m\u00e8res peut r\u00e9duire le revenu imposable, mais seulement si la d\u00e9tention et les dividendes de la filiale luxembourgeoise sont prouv\u00e9s<small>CAA Paris, 10 mai 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bulgarie\/\">Convention France\u2013Bulgarie : 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 Bulgarie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-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\u2013Bulgarie \u203a Article 9 \u00b7 Int\u00e9r\u00eats Convention France\u2013BulgarieConvention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7<span class=\"excerpt-hellip\"> 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