{"id":22763,"date":"2026-11-08T12:02:42","date_gmt":"2026-11-08T11:02:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chine\/plus-values\/"},"modified":"2026-11-08T23:43:31","modified_gmt":"2026-11-08T22:43:31","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chine\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et la Chine\u00a0: qui impose la plus-value\u00a0? 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Sinon, seule la Chine peut imposer (paragraphe 6).\"}},{\"@type\":\"Question\",\"name\":\"La d\u00e9tention indirecte compte-t-elle pour le seuil de 25 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Le paragraphe 5 vise une d\u00e9tention directe ou indirecte, \u00e0 n\u2019importe quel moment des 12 mois pr\u00e9c\u00e9dant la cession.\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France impos\u00e9 en Chine sur une plus-value immobili\u00e8re a-t-il droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine conform\u00e9ment \u00e0 l\u2019accord, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}}]}<\/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 13 \u00b7 Plus-values<\/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>Vente d\u2019un bien ou de titres entre la France et la Chine\u00a0: qui impose la plus-value\u00a0? L\u2019article 13 de l\u2019accord<\/h1>\n<p class=\"lead\">L\u2019article 13 r\u00e9partit le droit d\u2019imposer selon la nature du bien vendu. Les immeubles et les soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re sont imposables l\u00e0 o\u00f9 se trouvent les biens. Une participation d\u2019au moins 25 % d\u00e9tenue dans les 12 mois pr\u00e9c\u00e9dant la cession peut \u00eatre impos\u00e9e dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0; les autres titres rel\u00e8vent de la r\u00e9sidence du c\u00e9dant.<\/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 13 \u00b7 Plus-values<\/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 gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 13, paragraphe 1).<\/li><li>Les gains tir\u00e9s de titres d\u2019une entit\u00e9 dont l\u2019actif a \u00e9t\u00e9 constitu\u00e9 pour plus de 50 pour cent d\u2019immeubles situ\u00e9s dans un \u00c9tat, \u00e0 un moment des 36 mois pr\u00e9c\u00e9dant la cession, sont imposables dans cet \u00c9tat (article 13, paragraphe 4).<\/li><li>Les gains tir\u00e9s d\u2019actions d\u2019une soci\u00e9t\u00e9 de l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat si le c\u00e9dant en a d\u00e9tenu au moins 25 pour cent du capital \u00e0 un moment des 12 mois pr\u00e9c\u00e9dant la cession (article 13, paragraphe 5).<\/li><li>Les gains sur les autres biens ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 6).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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 Chine vendant un appartement en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Titres d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re fran\u00e7aise<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Participation d\u2019au moins 25 % dans une soci\u00e9t\u00e9 fran\u00e7aise, c\u00e9dant r\u00e9sident de Chine<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 5<\/span><\/div><div class=\"r\"><span>Autres titres, c\u00e9dant r\u00e9sident de Chine<\/span><span class=\"etat \">Chine seulement<\/span><span class=\"ref\">Art. 13 \u00a7 6<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France impos\u00e9 en Chine sur un gain immobilier<\/span><span class=\"etat fr\">France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t chinois<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><\/div><p class=\"note2\">Pour un r\u00e9sident de France, les gains vis\u00e9s aux paragraphes 1 et 4 ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais\u00a0; ceux du paragraphe 5, absents de cette liste, rel\u00e8vent du cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, sous condition d\u2019imposition en Chine (article 23, paragraphe 1, a).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 5<\/span><p>\u00ab Les gains qu\u2019un r\u00e9sident d\u2019un Etat contractant tire de l\u2019ali\u00e9nation d\u2019actions (autres que celles mentionn\u00e9es au paragraphe 4) d\u2019une soci\u00e9t\u00e9 r\u00e9sidente de l\u2019autre Etat contractant sont imposables dans cet autre Etat si le b\u00e9n\u00e9ficiaire du gain a d\u00e9tenu, directement ou indirectement, \u00e0 n\u2019importe quel moment durant les 12 mois pr\u00e9c\u00e9dant l\u2019ali\u00e9nation, au moins 25 pour cent du capital de cette soci\u00e9t\u00e9. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation d\u2019actions, parts, droits ou participations similaires dans une soci\u00e9t\u00e9, une soci\u00e9t\u00e9 de personnes, une fiducie (ou un trust) ou tout autre institution ou entit\u00e9, dont l\u2019actif ou les biens sont constitu\u00e9s, \u00e0 n\u2019importe quel moment pendant les 36 mois pr\u00e9c\u00e9dant l\u2019ali\u00e9nation, pour plus de 50 pour cent de leur valeur ou tirent plus de 50 pour cent de leur valeur [\u2026] de biens immobiliers vis\u00e9s \u00e0 l\u2019article 6 et situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 4 de l\u2019article 13 dans sa r\u00e9daction issue de la Convention multilat\u00e9rale (article 9 de la CML). Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les questions \u00e0 se poser, dans l\u2019ordre<\/h2><p>Pour savoir qui impose une plus-value, l\u2019article 13 conduit \u00e0 v\u00e9rifier\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>Le bien vendu est-il un immeuble\u00a0? Il est imposable l\u00e0 o\u00f9 il est situ\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Soci\u00e9t\u00e9 immobili\u00e8re<\/b><span>L\u2019actif a-t-il \u00e9t\u00e9 compos\u00e9 pour plus de 50 % d\u2019immeubles \u00e0 un moment des 36 mois pr\u00e9c\u00e9dents\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Participation de 25 %<\/b><span>Avez-vous d\u00e9tenu au moins 25 % du capital \u00e0 un moment des 12 mois pr\u00e9c\u00e9dents\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres biens<\/b><span>Sinon, seul l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant impose.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/proprietaire-de-marques-de-franchise-vivant-a-shanghai-puis-hong-kong\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>18 septembre 2026<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-travaillant-en-chine-dont-l-epouse-et-les-enfants-vivent-dans-la\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>3 f\u00e9vrier 2023<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><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><\/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>Un dirigeant install\u00e9 en Chine qui c\u00e8de sa soci\u00e9t\u00e9 fran\u00e7aise peut rester imposable en France s\u2019il en a d\u00e9tenu au moins 25 % du capital, directement ou indirectement, dans les 12 mois pr\u00e9c\u00e9dant la cession. R\u00e9duire sa participation juste avant la vente ne suffit donc pas. La structure de d\u00e9tention et le calendrier d\u2019une cession s\u2019\u00e9tudient avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-plus-values-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 \u00e9tudier ma cession avant le d\u00e9part<\/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 parts de soci\u00e9t\u00e9 ou un bien en France et vous pr\u00e9parez une installation 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-plus-values-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\/\" class=\"cur\"><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\/\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La vente de mes actions fran\u00e7aises est-elle imposable en France si je vis en Chine\u00a0?<\/summary><p>Seulement dans certains cas\u00a0: soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re (article 13, paragraphe 4) ou participation d\u2019au moins 25 % du capital d\u00e9tenue \u00e0 un moment des 12 mois pr\u00e9c\u00e9dant la cession (paragraphe 5). Sinon, seule la Chine peut imposer (paragraphe 6).<\/p><\/details><details><summary>La d\u00e9tention indirecte compte-t-elle pour le seuil de 25 %\u00a0?<\/summary><p>Oui. Le paragraphe 5 vise une d\u00e9tention directe ou indirecte, \u00e0 n\u2019importe quel moment des 12 mois pr\u00e9c\u00e9dant la cession.<\/p><\/details><details><summary>Un r\u00e9sident de France impos\u00e9 en Chine sur une plus-value immobili\u00e8re a-t-il droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t\u00a0?<\/summary><p>Oui\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Chine conform\u00e9ment \u00e0 l\u2019accord, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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 \u00e9tudier ma cession avant le d\u00e9part\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-plus-values-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\/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\/salarie-en-chine-dont-l-epouse-et-la-maison-restent-en-maine-et-loire-resident\/\">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<small>TA Nantes, 28 mai 2026<\/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><\/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-plus-values-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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