{"id":22759,"date":"2026-11-08T12:01:54","date_gmt":"2026-11-08T11:01:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chine\/double-imposition\/"},"modified":"2026-11-08T23:43:08","modified_gmt":"2026-11-08T22:43:08","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chine\/double-imposition\/","title":{"rendered":"Comment la France et la Chine \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de l\u2019accord"},"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\":\"Un salaire impos\u00e9 en Chine est-il aussi tax\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est accord\u00e9, \u00e0 condition qu\u2019il soit soumis \u00e0 l\u2019imp\u00f4t chinois (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t chinois sur un dividende d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce dividende (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Chine \u00e9vite-t-elle la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t pay\u00e9 en France conform\u00e9ment \u00e0 l\u2019accord est imputable sur l\u2019imp\u00f4t chinois, dans la limite de l\u2019imp\u00f4t chinois correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).\"}}]}<\/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\/chine\/\">France\u2013Chine<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Chine<\/span><span class=\"metaline\">Accord sign\u00e9 \u00e0 P\u00e9kin le 26 novembre 2013, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et la Chine \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de l\u2019accord<\/h1>\n<p class=\"lead\">L\u2019article 23 organise l\u2019\u00e9limination de la double imposition des deux c\u00f4t\u00e9s. La France prend en compte les revenus imposables en Chine, puis accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la cat\u00e9gorie de revenu. La Chine impute l\u2019imp\u00f4t pay\u00e9 en France sur son propre imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-chine.webp\" alt=\"Shanghai, Chine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Shanghai, Chine<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Chine sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t chinois n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 23, paragraphe 1, a).<\/li><li>Pour les revenus comme les salaires ou les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t chinois sur ces revenus (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values des paragraphes 1 et 4 de l\u2019article 13, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>La Chine impute l\u2019imp\u00f4t pay\u00e9 en France sur l\u2019imp\u00f4t chinois, dans la limite de l\u2019imp\u00f4t chinois correspondant (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t selon le revenu\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>Salaires et loyers de source chinoise d\u2019un r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, si impos\u00e9s en Chine<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances de source chinoise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Plus-values immobili\u00e8res (art. 13 \u00a7 1 et 4)<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Chine ayant des revenus de source fran\u00e7aise<\/span><span class=\"etat \">Imputation de l\u2019imp\u00f4t fran\u00e7ais en Chine<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t chinois retenu pour le cr\u00e9dit est celui effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 l\u2019accord (article 23, paragraphe 1, b, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition du pr\u00e9sent Accord, les revenus qui sont imposables ou ne sont imposables qu&#x27;en Chine conform\u00e9ment aux dispositions de l\u2019Accord sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t chinois n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i) et ii), \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, i<\/span><p>\u00ab pour les revenus non mentionn\u00e9s au ii), au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l&#x27;imp\u00f4t chinois \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 23, paragraphe 1, se d\u00e9roule en quatre temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu imposable en Chine entre dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cat\u00e9gorie<\/b><span>Selon le revenu, le cr\u00e9dit rel\u00e8ve du point i) ou du point ii).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Montant du cr\u00e9dit<\/b><span>Imp\u00f4t fran\u00e7ais correspondant (i) ou imp\u00f4t pay\u00e9 en Chine, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (ii).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Il se calcule au taux effectif lorsque l\u2019imp\u00f4t suit un bar\u00e8me progressif (article 23, paragraphe 1, b, i).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/compte-chinois-non-declare-les-sommes-d-origine-indeterminee-qui-y-ont-transite\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>12 juin 2025<\/small><\/div><p>Compte chinois non d\u00e9clar\u00e9\u00a0: les sommes d&#x27;origine ind\u00e9termin\u00e9e qui y ont transit\u00e9 sont exon\u00e9r\u00e9es en France par la convention franco-chinoise, mais l&#x27;amende pour non-d\u00e9claration est due<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/footballeur-impatrie-au-psg-le-credit-d-impot-argentin-limite-aux-matchs-joues\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>5 juin 2024<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-en-chine-dont-l-epouse-et-la-maison-restent-en-maine-et-loire-resident\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>28 mai 2026<\/small><\/div><p>Salari\u00e9 en Chine dont l&#x27;\u00e9pouse et la maison restent en Maine-et-Loire\u00a0: r\u00e9sident de France, sans attestation chinoise couvrant toute la p\u00e9riode, il est impos\u00e9 sur ses salaires et soumis aux pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/chine\/#decisions\">Voir les 5 d\u00e9cisions qui concernent la Chine \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les salaires et les loyers, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, mais seulement si leur imposition en Chine est \u00e9tablie\u00a0; ils comptent par ailleurs pour le taux des autres revenus. Dans les affaires jug\u00e9es, les juges ont exig\u00e9 des attestations pr\u00e9cises et couvrant toute la p\u00e9riode. Les avis d\u2019imposition chinois se conservent ann\u00e9e par ann\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-double-imposition-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 mes cr\u00e9dits d\u2019imp\u00f4t<\/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 \u00eates r\u00e9sident de France et vous percevez des revenus imposables en Chine\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/chine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/chine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/chine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/chine\/\">Convention France\u2013Chine : 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\/chine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/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-20-20-100\/\">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>Un salaire impos\u00e9 en Chine est-il aussi tax\u00e9 en France\u00a0?<\/summary><p>Il est pris en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est accord\u00e9, \u00e0 condition qu\u2019il soit soumis \u00e0 l\u2019imp\u00f4t chinois (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019imp\u00f4t chinois sur un dividende d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce dividende (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Comment la Chine \u00e9vite-t-elle la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>L\u2019imp\u00f4t pay\u00e9 en France conform\u00e9ment \u00e0 l\u2019accord est imputable sur l\u2019imp\u00f4t chinois, dans la limite de l\u2019imp\u00f4t chinois correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord sign\u00e9 \u00e0 P\u00e9kin le 26 novembre 2013, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord entre la Chine et la France modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 28 d\u00e9cembre 2014\u00a0; il a remplac\u00e9 l\u2019accord sign\u00e9 \u00e0 Paris le 30 mai 1984\u00a0; la CML est entr\u00e9e en vigueur pour la Chine le 1er septembre 2022. 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 Chine ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\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=chine-double-imposition-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 Chine<\/span><div class=\"rel\"><a href=\"\/decisions\/consultant-travaillant-en-chine-dont-l-epouse-et-les-enfants-vivent-dans-la\/\">Consultant travaillant en Chine dont l&#x27;\u00e9pouse et les enfants vivent dans la maison familiale en France\u00a0: il reste r\u00e9sident fran\u00e7ais, mais la p\u00e9nalit\u00e9 de 80 % pour activit\u00e9 occulte est \u00e9cart\u00e9e<small>CAA Paris, 3 f\u00e9vrier 2023<\/small><\/a><a href=\"\/decisions\/residence-en-chine-ecartee-et-dividendes-non-declares-sans-manquement-delibere\/\">R\u00e9sidence en Chine \u00e9cart\u00e9e et dividendes non d\u00e9clar\u00e9s\u00a0: sans manquement d\u00e9lib\u00e9r\u00e9 retenu, la majoration de 10\u00a0% pour d\u00e9faut de d\u00e9claration s&#x27;applique par substitution de base l\u00e9gale<small>CAA Paris, 18 mai 2026<\/small><\/a><a href=\"\/decisions\/proprietaire-de-marques-de-franchise-vivant-a-shanghai-puis-hong-kong\/\">Propri\u00e9taire de marques de franchise vivant \u00e0 Shanghai puis Hong Kong\u00a0: redevances et cession \u00e0 24\u00a0144\u00a0000\u00a0\u20ac imposables en France, centre des int\u00e9r\u00eats \u00e9conomiques et \u00e9tablissement stable \u00e0 Paris<small>TA Montreuil, 18 septembre 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/chine\/\">Convention France\u2013Chine : 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 Chine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-double-imposition-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22357,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22759","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22759","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=22759"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22759\/revisions"}],"predecessor-version":[{"id":28168,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22759\/revisions\/28168"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22357"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}