{"id":22711,"date":"2026-11-08T11:55:14","date_gmt":"2026-11-08T10:55:14","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/"},"modified":"2026-11-08T23:37:09","modified_gmt":"2026-11-08T22:37:09","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bulgarie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en Bulgarie ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 5 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\":\"Les loyers d\u2019un appartement \u00e0 Varna sont-ils impos\u00e9s en France si je suis r\u00e9sident fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, ils sont \u00e9galement imposables en France, mais un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e9vite la double imposition (article 20, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 en Bulgarie peut-il \u00eatre d\u00e9duit de mes revenus en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il n\u2019est pas d\u00e9ductible pour le calcul du revenu imposable en France ; il donne droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La r\u00e8gle vaut-elle pour la location meubl\u00e9e de courte dur\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 5, paragraphe 3, vise la location et toute autre forme d\u2019exploitation des biens immobiliers, sans distinguer selon la dur\u00e9e.\"}}]}<\/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 5 \u00b7 Revenus immobiliers<\/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 louez un bien en Bulgarie ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 5 de la convention<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans le pays o\u00f9 le bien se trouve. Le pays de r\u00e9sidence du propri\u00e9taire en tient compte, mais l\u2019article 20 organise l\u2019\u00e9limination de la double imposition.<\/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\/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 5 \u00b7 Loyers<\/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 revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 5, paragraphe 1).<\/li><li>La r\u00e8gle vise la location, l\u2019affermage, l\u2019exploitation directe et toute autre forme d\u2019exploitation des biens immobiliers (article 5, paragraphe 3).<\/li><li>Pour un r\u00e9sident de France, les loyers de source bulgare impos\u00e9s en Bulgarie sont aussi imposables en France, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 20, paragraphe 2).<\/li><li>Pour un r\u00e9sident de Bulgarie, les loyers imposables en France sont exon\u00e9r\u00e9s en Bulgarie, qui peut en tenir compte pour l\u2019imp\u00f4t sur ses autres revenus (article 20, paragraphe 1, a et c).<\/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, appartement lou\u00e9 en Bulgarie<\/span><span class=\"etat \">Bulgarie\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 5 \u00a7 1 et 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Bulgarie, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; Bulgarie avec exon\u00e9ration<\/span><span class=\"ref\">Art. 5 \u00a7 1 et 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>Bien immobilier d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante<\/span><span class=\"etat \">\u00c9tat o\u00f9 le bien est situ\u00e9<\/span><span class=\"ref\">Art. 5 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">L\u2019expression \u00ab\u00a0biens immobiliers\u00a0\u00bb a le sens que lui donne le droit de l\u2019\u00c9tat o\u00f9 les biens sont situ\u00e9s (article 5, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 5, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab Les revenus qui ont leur source en Bulgarie et qui y ont \u00e9t\u00e9 impos\u00e9s conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont \u00e9galement imposables en France lorsqu&#x27;ils reviennent \u00e0 un r\u00e9sident de France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit des loyers bulgares d\u2019un r\u00e9sident de France<\/h2><p>Pour un r\u00e9sident de France qui loue un bien situ\u00e9 en Bulgarie\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Bulgarie<\/b><span>La Bulgarie peut imposer les loyers du bien situ\u00e9 sur son territoire (article 5, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>D\u00e9claration en France<\/b><span>Les loyers impos\u00e9s en Bulgarie sont \u00e9galement imposables en France (article 20, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t bulgare non d\u00e9ductible<\/b><span>L\u2019imp\u00f4t pay\u00e9 en Bulgarie ne se d\u00e9duit pas du revenu imposable en France (article 20, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Le cr\u00e9dit est \u00e9gal au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers (article 20, paragraphe 2).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><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><\/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 r\u00e9sident de France, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur les loyers bulgares, mais ceux-ci restent inclus dans la base de calcul. Il faut toutefois que les loyers aient \u00e9t\u00e9 impos\u00e9s en Bulgarie conform\u00e9ment \u00e0 la convention\u00a0: c\u2019est la condition pos\u00e9e par l\u2019article 20. Un investissement locatif en Bulgarie se documente donc dans les deux pays d\u00e8s la premi\u00e8re ann\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bulgarie-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 le point sur 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 d\u00e9tenez ou envisagez d\u2019acheter un bien locatif 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-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\/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\/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\/\"><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\/\" class=\"cur\"><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-20-20-40\/\">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>Les loyers d\u2019un appartement \u00e0 Varna sont-ils impos\u00e9s en France si je suis r\u00e9sident fran\u00e7ais\u00a0?<\/summary><p>Oui, ils sont \u00e9galement imposables en France, mais un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e9vite la double imposition (article 20, paragraphe 2).<\/p><\/details><details><summary>L\u2019imp\u00f4t pay\u00e9 en Bulgarie peut-il \u00eatre d\u00e9duit de mes revenus en France\u00a0?<\/summary><p>Non\u00a0: il n\u2019est pas d\u00e9ductible pour le calcul du revenu imposable en France\u00a0; il donne droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 2).<\/p><\/details><details><summary>La r\u00e8gle vaut-elle pour la location meubl\u00e9e de courte dur\u00e9e\u00a0?<\/summary><p>L\u2019article 5, paragraphe 3, vise la location et toute autre forme d\u2019exploitation des biens immobiliers, sans distinguer selon la dur\u00e9e.<\/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 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=bulgarie-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 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-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\u2013Bulgarie \u203a Article 5 \u00b7 Revenus immobiliers 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<span class=\"excerpt-hellip\"> 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