{"id":22786,"date":"2026-11-08T12:05:46","date_gmt":"2026-11-08T11:05:46","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/congo\/double-imposition\/"},"modified":"2026-11-08T23:46:37","modified_gmt":"2026-11-08T22:46:37","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/congo\/double-imposition\/","title":{"rendered":"Revenus imposables en France et au Congo\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? 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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\":\"L\u2019imp\u00f4t pay\u00e9 au Congo peut-il \u00eatre d\u00e9duit de mon revenu en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 25, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t sur un dividende peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Congo, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu (article 25, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 27, paragraphe 1).\"}}]}<\/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 25 \u00b7 Double imposition<\/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>Revenus imposables en France et au Congo\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 25 de la convention<\/h1>\n<p class=\"lead\">La France et le Congo \u00e9liminent la double imposition par un cr\u00e9dit d\u2019imp\u00f4t, avec deux m\u00e9thodes de calcul. Pour les dividendes et les redevances, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat, plafonn\u00e9. Pour les autres revenus, il \u00e9gale l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence correspondant \u00e0 ces revenus.<\/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 25 \u00b7 Double imposition<\/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 revenus de source congolaise imposables au Congo restent imposables en France chez un r\u00e9sident de France, l\u2019imp\u00f4t congolais n\u2019\u00e9tant pas d\u00e9ductible (article 25, paragraphe 1, a).<\/li><li>Pour les dividendes et les redevances, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Congo, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 25, paragraphe 1, a).<\/li><li>Pour les autres revenus, le cr\u00e9dit est \u00e9gal au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant, y compris pour les r\u00e9mun\u00e9rations publiques de l\u2019article 19 (article 25, paragraphe 1, a).<\/li><li>Le Congo applique le m\u00eame m\u00e9canisme \u00e0 ses r\u00e9sidents pour les revenus imposables en France (article 25, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t en France\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>Dividendes de source congolaise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t congolais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 25 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Redevances de source congolaise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t congolais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 25 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Salaires, loyers, plus-values imposables au Congo<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 25 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>R\u00e9mun\u00e9rations publiques congolaises d\u2019un r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 25 \u00a7 1 a<\/span><\/div><\/div><p class=\"note2\">La convention vise aussi les successions\u00a0: l\u2019imp\u00f4t congolais per\u00e7u sur les biens successoraux imposables au Congo s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent aux m\u00eames biens (article 25, paragraphe 1, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent du Congo et qui y sont imposables conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont \u00e9galement imposables en France lorsqu&#x27;ils reviennent \u00e0 un r\u00e9sident de France. L&#x27;imp\u00f4t congolais n&#x27;est pas d\u00e9ductible pour le calcul du revenu imposable en France. Mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais dans la base duquel ces revenus sont compris. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, a (montant du cr\u00e9dit)<\/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\u00a0; &#8211; pour tous les autres revenus au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. Cette disposition est \u00e9galement applicable aux r\u00e9mun\u00e9rations vis\u00e9es \u00e0 l&#x27;article 19, lorsque le b\u00e9n\u00e9ficiaire est un r\u00e9sident de France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables au Congo\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu est compris dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t congolais n\u2019est pas d\u00e9duit du revenu imposable.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit<\/b><span>Un cr\u00e9dit d\u2019imp\u00f4t s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Montant<\/b><span>Dividendes et redevances\u00a0: imp\u00f4t pay\u00e9 au Congo, plafonn\u00e9\u00a0; autres revenus\u00a0: imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><a class=\"dec\" href=\"\/decisions\/enseignant-resident-de-france-paye-par-une-universite-de-brazzaville-ses\/\"><div class=\"h\"><span class=\"pill mono\">TA Rouen<\/span><small>9 octobre 2024<\/small><\/div><p>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<\/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>Pour la plupart des revenus imposables au Congo, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0: ces revenus restent dans la base fran\u00e7aise, mais l\u2019imp\u00f4t fran\u00e7ais qui s\u2019y rapporte est effac\u00e9 par le cr\u00e9dit. Pour les dividendes, le cr\u00e9dit est limit\u00e9 \u00e0 l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 au Congo. Une d\u00e9claration compl\u00e8te des revenus \u00e9trangers reste n\u00e9cessaire pour obtenir ces cr\u00e9dits.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=congo-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 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-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\/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\/\"><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\/\" class=\"cur\"><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-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>L\u2019imp\u00f4t pay\u00e9 au Congo peut-il \u00eatre d\u00e9duit de mon revenu en France\u00a0?<\/summary><p>Non\u00a0: l\u2019article 25, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t sur un dividende peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Congo, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu (article 25, paragraphe 1, a).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 27, paragraphe 1).<\/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>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=congo-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 Congo<\/span><div class=\"rel\"><a href=\"\/decisions\/apporteur-d-affaires-se-disant-consultant-a-dubai-foyer-familial-dans-l-aube\/\">Apporteur d&#x27;affaires se disant consultant \u00e0 Duba\u00ef\u00a0: foyer familial dans l&#x27;Aube, r\u00e9sidence fiscale en France et 1\u00a0783\u00a0078 \u20ac d&#x27;impositions confirm\u00e9s<small>CAA Nancy, 9 novembre 2023<\/small><\/a><a href=\"\/decisions\/scaphandrier-sur-des-plateformes-petrolieres-au-congo-sous-contrat-avec-une\/\">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<small>CAA Nantes, 1er avril 2022<\/small><\/a><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><\/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-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":22360,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22786","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22786","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=22786"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22786\/revisions"}],"predecessor-version":[{"id":28195,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22786\/revisions\/28195"}],"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=22786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}