{"id":22785,"date":"2026-11-08T12:05:39","date_gmt":"2026-11-08T11:05:39","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/congo\/dividendes\/"},"modified":"2026-11-08T23:46:31","modified_gmt":"2026-11-08T22:46:31","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/congo\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Congo\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-congolaise"},"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\":\"Le taux de 15 % s\u2019applique-t-il \u00e0 un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9, autre qu\u2019une soci\u00e9t\u00e9 de personnes, qui d\u00e9tient directement au moins 10 % du capital. Les autres cas rel\u00e8vent du plafond de 20 % (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les dividendes sont-ils impos\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019\u00c9tat de r\u00e9sidence les impose et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source, dans la limite de son propre imp\u00f4t sur ces revenus (article 25).\"}},{\"@type\":\"Question\",\"name\":\"Que recouvre le terme \u00ab dividendes \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus d\u2019actions, de parts de fondateur ou d\u2019autres parts b\u00e9n\u00e9ficiaires, ainsi que les revenus soumis au r\u00e9gime des distributions dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 3).\"}}]}<\/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\/congo\/\">France\u2013Congo<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Congo<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Brazzaville le 27 novembre 1987 (avec son protocole), qui vise aussi les successions, les droits d\u2019enregistrement et les droits de timbre<\/span><\/div>\n<h1>Dividendes entre la France et le Congo\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-congolaise<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut pr\u00e9lever un imp\u00f4t plafonn\u00e9. Le plafond est de 15 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital, et de 20 % dans les autres cas, notamment pour un particulier.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/congo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/congo\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/congo\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/congo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-congo.webp\" alt=\"Brazzaville, Congo\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Brazzaville, Congo<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital (article 10, paragraphe 2, a).<\/li><li>Dans tous les autres cas, notamment pour un particulier, la limite est de 20 % du montant brut (article 10, paragraphe 2, b).<\/li><li>Le r\u00e9sident de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Congo, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 25, paragraphe 1, a).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident du Congo, dividendes fran\u00e7ais<\/span><span class=\"etat \">Congo\u00a0; France 20 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital<\/span><span class=\"etat \">Pays de la source, 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes congolais<\/span><span class=\"etat fr\">France, avec cr\u00e9dit de l\u2019imp\u00f4t congolais<\/span><span class=\"ref\">Art. 10 et 25 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7) ou professions ind\u00e9pendantes (art. 14)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat \u00e0 un r\u00e9sident de l&#x27;autre Etat sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes sont aussi imposables dans l&#x27;Etat dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 15 p. cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 (autre qu&#x27;une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 10 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 20 p. cent du montant brut des dividendes, dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, a<\/span><p>\u00ab &#8211; pour les revenus vis\u00e9s aux articles 10 et 12, au montant de l&#x27;imp\u00f4t pay\u00e9 au Congo, conform\u00e9ment aux dispositions de ces articles. Il ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/scaphandrier-sur-des-plateformes-petrolieres-au-congo-sous-contrat-avec-une\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Scaphandrier sur des plateformes p\u00e9troli\u00e8res au Congo sous contrat avec une soci\u00e9t\u00e9 de Duba\u00ef\u00a0: consultant ind\u00e9pendant, il ne peut b\u00e9n\u00e9ficier de l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-au-congo-dix-mois-par-an-dont-l-epouse-et-les-enfants-vivent-en-france\/\"><div class=\"h\"><span class=\"pill mono\">TA Melun<\/span><small>25 novembre 2022<\/small><\/div><p>Salari\u00e9 au Congo dix mois par an dont l&#x27;\u00e9pouse et les enfants vivent en France\u00a0: foyer en France, et le r\u00e9sident fran\u00e7ais n&#x27;a droit qu&#x27;au cr\u00e9dit d&#x27;imp\u00f4t conventionnel, pas \u00e0 la d\u00e9duction de l&#x27;imp\u00f4t congolais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salariee-en-france-au-premier-semestre-2018-puis-en-conge-parental-residente\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Salari\u00e9e en France au premier semestre 2018 puis en cong\u00e9 parental\u00a0: r\u00e9sidente fiscale fran\u00e7aise, elle a droit au cr\u00e9dit d&#x27;imp\u00f4t de l&#x27;ann\u00e9e de transition, que l&#x27;administration lui refusait en la disant r\u00e9sidente congolaise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/congo\/#decisions\">Voir les 7 d\u00e9cisions qui concernent le Congo \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un particulier qui vit au Congo et per\u00e7oit des dividendes de soci\u00e9t\u00e9s fran\u00e7aises peut subir en France un pr\u00e9l\u00e8vement limit\u00e9 \u00e0 20 % par la convention, le Congo gardant le droit de les imposer. Pour b\u00e9n\u00e9ficier du plafond conventionnel, la r\u00e9sidence congolaise doit \u00eatre justifi\u00e9e aupr\u00e8s de l\u2019\u00e9tablissement payeur. C\u00f4t\u00e9 France, le cr\u00e9dit d\u2019imp\u00f4t est plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=congo-dividendes-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>Optimiser la perception de mes dividendes<\/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 percevez des dividendes de soci\u00e9t\u00e9s fran\u00e7aises en r\u00e9sidant au Congo\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=congo-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/congo\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/congo\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/congo\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/congo\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/congo\/\">Convention France\u2013Congo : 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\/congo\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/congo\/double-imposition\/\"><small>Art. 25<\/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-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-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>Le taux de 15 % s\u2019applique-t-il \u00e0 un particulier\u00a0?<\/summary><p>Non\u00a0: il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9, autre qu\u2019une soci\u00e9t\u00e9 de personnes, qui d\u00e9tient directement au moins 10 % du capital. Les autres cas rel\u00e8vent du plafond de 20 % (article 10, paragraphe 2).<\/p><\/details><details><summary>Les dividendes sont-ils impos\u00e9s deux fois\u00a0?<\/summary><p>L\u2019\u00c9tat de r\u00e9sidence les impose et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pr\u00e9lev\u00e9 \u00e0 la source, dans la limite de son propre imp\u00f4t sur ces revenus (article 25).<\/p><\/details><details><summary>Que recouvre le terme \u00ab\u00a0dividendes\u00a0\u00bb\u00a0?<\/summary><p>Les revenus d\u2019actions, de parts de fondateur ou d\u2019autres parts b\u00e9n\u00e9ficiaires, ainsi que les revenus soumis au r\u00e9gime des distributions dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 10, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Brazzaville le 27 novembre 1987 (avec son protocole), qui vise aussi les successions, les droits d\u2019enregistrement et les droits de timbre \u2014 Convention avec le Congo (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1989. 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 au Congo ?<\/span><h3>Optimiser la perception de mes dividendes\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=congo-dividendes-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 Congo<\/span><div class=\"rel\"><a href=\"\/decisions\/pilote-d-helicoptere-au-congo-paye-sur-des-comptes-a-jersey-174-jours-de\/\">Pilote d&#x27;h\u00e9licopt\u00e8re au Congo pay\u00e9 sur des comptes \u00e0 Jersey\u00a0: 174 jours de travail \u00e0 l&#x27;\u00e9tranger en 2013, c&#x27;est trop peu pour l&#x27;exon\u00e9ration de l&#x27;article 81 A<small>TA Rennes, 3 avril 2024<\/small><\/a><a href=\"\/decisions\/chef-de-chantier-de-forage-au-gabon-au-mozambique-et-au-congo-salarie-d-une\/\">Chef de chantier de forage au Gabon, au Mozambique et au Congo salari\u00e9 d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A<small>TA Toulouse, 25 avril 2024<\/small><\/a><a href=\"\/decisions\/enseignant-resident-de-france-paye-par-une-universite-de-brazzaville-ses\/\">Enseignant r\u00e9sident de France pay\u00e9 par une universit\u00e9 de Brazzaville\u00a0: ses salaires congolais sont aussi imposables en France, avec cr\u00e9dit d&#x27;imp\u00f4t<small>TA Rouen, 9 octobre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/congo\/\">Convention France\u2013Congo : 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 au Congo ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=congo-dividendes-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\u2013Congo \u203a Article 10 \u00b7 Dividendes Convention France\u2013CongoConvention sign\u00e9e \u00e0 Brazzaville le 27 novembre 1987 (avec son protocole), qui vise aussi les successions, les droits d\u2019enregistrement et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22360,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22785","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22785","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=22785"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22785\/revisions"}],"predecessor-version":[{"id":28194,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22785\/revisions\/28194"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22360"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}