{"id":22708,"date":"2026-11-08T11:54:50","date_gmt":"2026-11-08T10:54:50","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bulgarie\/pensions-retraite\/"},"modified":"2026-11-08T23:36:49","modified_gmt":"2026-11-08T22:36:49","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bulgarie\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 en Bulgarie\u00a0: quel pays impose votre pension\u00a0? 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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 du r\u00e9gime g\u00e9n\u00e9ral sera-t-elle impos\u00e9e en France si je vis en Bulgarie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les pensions pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 16, paragraphe 2). Pour un r\u00e9sident de Bulgarie, la Bulgarie exon\u00e8re alors ces revenus (article 20, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire est-elle impos\u00e9e en Bulgarie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est imposable dans l\u2019\u00c9tat qui la paie (article 17, paragraphe 2). La convention ne pr\u00e9voit pas, pour les pensions publiques, d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"La convention s\u2019applique-t-elle \u00e0 un retrait\u00e9 fran\u00e7ais install\u00e9 en Bulgarie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte d\u00e9finit les r\u00e9sidents de Bulgarie, pour les personnes physiques, par la nationalit\u00e9 bulgare (article 1er, paragraphe 2, a) : ce point doit \u00eatre examin\u00e9 avant tout.\"}}]}<\/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 16 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 en Bulgarie\u00a0: quel pays impose votre pension\u00a0? L\u2019article 16 de la convention franco-bulgare<\/h1>\n<p class=\"lead\">Une pension li\u00e9e \u00e0 un ancien emploi n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9. Mais les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables dans l\u2019\u00c9tat qui les paie. La qualification de chaque pension compte donc autant que la r\u00e9sidence.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bulgarie\/plus-values\/\">Plus-values<\/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 16 \u00b7 Pensions de retraite<\/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 pensions et r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 16, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 16, paragraphe 2).<\/li><li>Les pensions publiques (\u00c9tat, collectivit\u00e9 territoriale, personne morale de droit public) sont imposables dans l\u2019\u00c9tat qui les paie (article 17, paragraphe 2).<\/li><li>Pour une personne physique, le texte r\u00e9serve la qualit\u00e9 de r\u00e9sident de Bulgarie aux personnes de nationalit\u00e9 bulgare (article 1er, paragraphe 2, a).<\/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>Pension priv\u00e9e hors s\u00e9curit\u00e9 sociale, r\u00e9sident de Bulgarie au sens de la convention<\/span><span class=\"etat \">Bulgarie seulement<\/span><span class=\"ref\">Art. 16 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de la s\u00e9curit\u00e9 sociale fran\u00e7aise, r\u00e9sident de Bulgarie<\/span><span class=\"etat fr\">France\u00a0; Bulgarie avec exon\u00e9ration<\/span><span class=\"ref\">Art. 16 \u00a7 2 et 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, r\u00e9sident de Bulgarie<\/span><span class=\"etat fr\">France\u00a0; Bulgarie avec exon\u00e9ration<\/span><span class=\"ref\">Art. 17 \u00a7 2 et 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, pension de la s\u00e9curit\u00e9 sociale bulgare<\/span><span class=\"etat \">Bulgarie\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 16 \u00a7 2 et 20 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">En Bulgarie, les revenus exon\u00e9r\u00e9s peuvent \u00eatre pris en compte pour calculer l\u2019imp\u00f4t sur le reste des revenus (article 20, paragraphe 1, c).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 16<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 17, les pensions et autres r\u00e9mun\u00e9rations similaires pay\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. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat contractant sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Avant de partir\u00a0: qualifier chaque pension<\/h2><p>Une m\u00eame retraite peut se composer de plusieurs pensions qui ne suivent pas la m\u00eame r\u00e8gle\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension de s\u00e9curit\u00e9 sociale<\/b><span>Pay\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0: imposable dans l\u2019\u00c9tat qui la verse (article 16, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension priv\u00e9e<\/b><span>Autre pension li\u00e9e \u00e0 un emploi ant\u00e9rieur\u00a0: imposable dans le seul \u00c9tat de r\u00e9sidence (article 16, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pension publique<\/b><span>Vers\u00e9e au titre de services rendus \u00e0 une personne publique\u00a0: imposable dans l\u2019\u00c9tat qui la paie (article 17, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence<\/b><span>V\u00e9rifier que vous \u00eates bien r\u00e9sident de Bulgarie au sens de l\u2019article 1er, qui retient la nationalit\u00e9 bulgare.<\/span><\/div><\/li><\/ol>\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>Le texte franco-bulgare est moins favorable qu\u2019on ne le croit au retrait\u00e9 qui part\u00a0: les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent imposables en France, et la d\u00e9finition du r\u00e9sident de Bulgarie, fond\u00e9e sur la nationalit\u00e9, peut \u00e9carter l\u2019application de la convention. Chaque pension doit \u00eatre qualifi\u00e9e, et la situation de r\u00e9sidence v\u00e9rifi\u00e9e, avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-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 le point sur mes pensions<\/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 ou plusieurs pensions fran\u00e7aises et envisagez de vivre en Bulgarie\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-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\/bulgarie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-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 du r\u00e9gime g\u00e9n\u00e9ral sera-t-elle impos\u00e9e en France si je vis en Bulgarie\u00a0?<\/summary><p>Les pensions pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 16, paragraphe 2). Pour un r\u00e9sident de Bulgarie, la Bulgarie exon\u00e8re alors ces revenus (article 20, paragraphe 1, a).<\/p><\/details><details><summary>Une pension de fonctionnaire est-elle impos\u00e9e en Bulgarie\u00a0?<\/summary><p>Elle est imposable dans l\u2019\u00c9tat qui la paie (article 17, paragraphe 2). La convention ne pr\u00e9voit pas, pour les pensions publiques, d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9.<\/p><\/details><details><summary>La convention s\u2019applique-t-elle \u00e0 un retrait\u00e9 fran\u00e7ais install\u00e9 en Bulgarie\u00a0?<\/summary><p>Le texte d\u00e9finit les r\u00e9sidents de Bulgarie, pour les personnes physiques, par la nationalit\u00e9 bulgare (article 1er, paragraphe 2, a)\u00a0: ce point doit \u00eatre examin\u00e9 avant tout.<\/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 mes pensions\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-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 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-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\u2013Bulgarie \u203a Article 16 \u00b7 Pensions de retraite Convention France\u2013BulgarieConvention sign\u00e9e \u00e0 Sofia le 14 mars 1987 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22351,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22708","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22708","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=22708"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22708\/revisions"}],"predecessor-version":[{"id":28117,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22708\/revisions\/28117"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22351"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}