{"id":22766,"date":"2026-11-08T12:03:04","date_gmt":"2026-11-08T11:03:04","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chine\/salaires\/"},"modified":"2026-11-08T23:43:48","modified_gmt":"2026-11-08T22:43:48","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chine\/salaires\/","title":{"rendered":"Salari\u00e9 envoy\u00e9 en Chine\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? La r\u00e8gle des 183 jours de l\u2019article 15"},"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\":\"Comment compter les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant les p\u00e9riodes de s\u00e9jour (article 15, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Un salaire pay\u00e9 par une soci\u00e9t\u00e9 chinoise peut-il rester imposable seulement en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au titre de l\u2019exception des missions courtes : elle suppose que l\u2019employeur ne soit pas r\u00e9sident de Chine (article 15, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que fait la France si mon salaire est impos\u00e9 en Chine ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle le prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le salaire soit soumis \u00e0 l\u2019imp\u00f4t chinois (article 23, paragraphe 1, a, i).\"}}]}<\/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 15 \u00b7 Salaires<\/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>Salari\u00e9 envoy\u00e9 en Chine\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? La r\u00e8gle des 183 jours de l\u2019article 15<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat o\u00f9 l\u2019activit\u00e9 est exerc\u00e9e. Pour une mission courte, il reste imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence si trois conditions sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur douze mois. Au-del\u00e0, la France accorde un cr\u00e9dit d\u2019imp\u00f4t, \u00e0 condition que le salaire soit soumis \u00e0 l\u2019imp\u00f4t chinois.<\/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 15 \u00b7 Salaires<\/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 salaires d\u2019un r\u00e9sident ne sont imposables que dans son \u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors les imposer (article 15, paragraphe 1).<\/li><li>Ils restent imposables seulement dans l\u2019\u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois, si l\u2019employeur ne r\u00e9side pas dans l\u2019autre \u00c9tat et si un \u00e9tablissement stable n\u2019y supporte pas la charge (article 15, paragraphe 2).<\/li><li>Pour un salaire imposable en Chine, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t chinois sur ce salaire (article 23, paragraphe 1, a, i).<\/li><li>Les jetons de pr\u00e9sence d\u2019administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 qui les verse (article 16).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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 travaillant en Chine<\/span><span class=\"etat \">Chine seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France en mission en Chine, les trois conditions remplies<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France travaillant en Chine, une condition manque<\/span><span class=\"etat \">Chine\u00a0; la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 chinoise, r\u00e9sident de France<\/span><span class=\"etat \">Chine\u00a0; cr\u00e9dit en France de l\u2019imp\u00f4t pay\u00e9<\/span><span class=\"ref\">Art. 16 et 23 \u00a7 1 a ii<\/span><\/div><\/div><p class=\"note2\">Les professions ind\u00e9pendantes suivent l\u2019article 14\u00a0: imposition dans l\u2019autre \u00c9tat en cas de base fixe ou de s\u00e9jour d\u2019au moins 183 jours sur 12 mois.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 exerc\u00e9 dans l\u2019autre Etat contractant ne sont imposables que dans le premier Etat si\u00a0: a) le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours durant toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur, ou pour le compte d\u2019un employeur, qui n\u2019est pas un r\u00e9sident de l\u2019autre Etat, et c) la charge des r\u00e9mun\u00e9rations n\u2019est pas support\u00e9e par un \u00e9tablissement stable que l\u2019employeur a dans l\u2019autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions d\u2019une mission courte<\/h2><p>Le salaire d\u2019une mission en Chine reste imposable seulement en France si toutes ces conditions sont r\u00e9unies (article 15, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours<\/b><span>Pas plus de 183 jours de s\u00e9jour au total sur toute p\u00e9riode de douze mois.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>L\u2019employeur n\u2019est pas r\u00e9sident de Chine.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>\u00c9tablissement stable<\/b><span>Aucun \u00e9tablissement stable de l\u2019employeur en Chine ne supporte le salaire.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><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\/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><\/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>Le d\u00e9compte des 183 jours se fait sur toute p\u00e9riode glissante de douze mois. Au-del\u00e0, le salaire est imposable en Chine et la France n\u2019accorde son cr\u00e9dit d\u2019imp\u00f4t que si l\u2019imposition chinoise est prouv\u00e9e. Dans une affaire jug\u00e9e, une attestation fiscale chinoise limit\u00e9e \u00e0 une partie de la p\u00e9riode et muette sur les revenus vis\u00e9s n\u2019a pas suffi\u00a0: les justificatifs se r\u00e9unissent 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-salaires-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 s\u00e9curiser ma mission en Chine<\/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 salari\u00e9 et vous partez en mission ou en contrat local 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-salaires-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\/\" class=\"cur\"><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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment compter les 183 jours\u00a0?<\/summary><p>Sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant les p\u00e9riodes de s\u00e9jour (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Un salaire pay\u00e9 par une soci\u00e9t\u00e9 chinoise peut-il rester imposable seulement en France\u00a0?<\/summary><p>Non au titre de l\u2019exception des missions courtes\u00a0: elle suppose que l\u2019employeur ne soit pas r\u00e9sident de Chine (article 15, paragraphe 2, b).<\/p><\/details><details><summary>Que fait la France si mon salaire est impos\u00e9 en Chine\u00a0?<\/summary><p>Elle le prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le salaire soit soumis \u00e0 l\u2019imp\u00f4t chinois (article 23, paragraphe 1, a, i).<\/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 s\u00e9curiser ma mission en Chine\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-salaires-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\/compte-chinois-non-declare-les-sommes-d-origine-indeterminee-qui-y-ont-transite\/\">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<small>CAA Versailles, 12 juin 2025<\/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-salaires-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-22766","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22766","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=22766"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22766\/revisions"}],"predecessor-version":[{"id":28175,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22766\/revisions\/28175"}],"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=22766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}