{"id":22795,"date":"2026-11-08T12:06:57","date_gmt":"2026-11-08T11:06:57","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/coree-du-sud\/double-imposition\/"},"modified":"2026-11-08T23:47:36","modified_gmt":"2026-11-08T22:47:36","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/coree-du-sud\/double-imposition\/","title":{"rendered":"Revenus en France et en Cor\u00e9e du Sud\u00a0: comment la convention \u00e9vite-t-elle de payer deux fois\u00a0? L\u2019article 23"},"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\":\"L\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud est-il d\u00e9ductible de mon revenu imposable en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il n\u2019est pas d\u00e9ductible, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit fran\u00e7ais sur un dividende cor\u00e9en peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Cor\u00e9e du Sud calcule-t-elle son cr\u00e9dit ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 \u00e0 la France, dans la limite de la fraction d\u2019imp\u00f4t cor\u00e9en correspondant au rapport entre revenus de source fran\u00e7aise et revenu global (article 23, 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\/coree-du-sud\/\">France\u2013Cor\u00e9e du Sud<\/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\u2013Cor\u00e9e du Sud<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 9 avril 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et la R\u00e9publique de Cor\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Revenus en France et en Cor\u00e9e du Sud\u00a0: comment la convention \u00e9vite-t-elle de payer deux fois\u00a0? L\u2019article 23<\/h1>\n<p class=\"lead\">La convention \u00e9limine la double imposition par des cr\u00e9dits d\u2019imp\u00f4t, des deux c\u00f4t\u00e9s. En France, le montant du cr\u00e9dit d\u00e9pend de la cat\u00e9gorie du revenu\u00a0: tant\u00f4t l\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud, tant\u00f4t l\u2019imp\u00f4t fran\u00e7ais lui-m\u00eame.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-coree-du-sud.webp\" alt=\"Palais Gyeongbokgung, S\u00e9oul, Cor\u00e9e du Sud\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Palais Gyeongbokgung, S\u00e9oul, Cor\u00e9e du Sud<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La Cor\u00e9e du Sud accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9 \u00e0 la fraction d\u2019imp\u00f4t cor\u00e9en correspondant aux revenus de source fran\u00e7aise (article 23, paragraphe 1).<\/li><li>En France, les revenus de source cor\u00e9enne imposables en Cor\u00e9e du Sud selon la convention peuvent aussi \u00eatre impos\u00e9s lorsqu\u2019ils reviennent \u00e0 un r\u00e9sident de France\u00a0; l\u2019imp\u00f4t cor\u00e9en n\u2019est pas d\u00e9ductible du revenu (article 23, paragraphe 2).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values, professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes et sportifs, le cr\u00e9dit fran\u00e7ais \u00e9gale l\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2, a).<\/li><li>Pour les autres revenus, dont les salaires et les r\u00e9mun\u00e9rations publiques, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, b).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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 Cor\u00e9e du Sud, revenus de source fran\u00e7aise<\/span><span class=\"etat \">Cr\u00e9dit en Cor\u00e9e du Sud, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes, int\u00e9r\u00eats ou plus-values de Cor\u00e9e du Sud<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t cor\u00e9en, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, salaire ou loyers imposables en Cor\u00e9e du Sud<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, r\u00e9mun\u00e9ration ou pension publique cor\u00e9enne<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1<\/span><p>\u00ab Dans le cas de la Cor\u00e9e, la Cor\u00e9e accorde \u00e0 un r\u00e9sident de Cor\u00e9e en tant que cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t cor\u00e9en le montant de l\u2019imp\u00f4t pay\u00e9 ou \u00e0 payer \u00e0 la France mais ne peut exc\u00e9der la fraction de l\u2019imp\u00f4t cor\u00e9en correspondant au rapport existant entre les revenus de source fran\u00e7aise et le revenu global passible de l\u2019imp\u00f4t cor\u00e9en. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2<\/span><p>\u00ab L\u2019imp\u00f4t cor\u00e9en 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. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: a) Pour les revenus vis\u00e9s aux articles 10, 11, 12, 13, 14, 16 et 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Cor\u00e9e 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; \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 2 r\u00e9dig\u00e9 par l\u2019article 9 de l\u2019avenant du 9 avril 1991. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France percevant des revenus de Cor\u00e9e du Sud, l\u2019article 23, paragraphe 2, fonctionne ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu imposable en Cor\u00e9e du Sud selon la convention peut \u00eatre 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 cor\u00e9en ne vient pas diminuer le revenu imposable en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit de type a<\/b><span>Articles 10, 11, 12, 13, 14, 16 et 17\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit de type b<\/b><span>Autres revenus, dont ceux de l\u2019article 19\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\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\/golfeuse-professionnelle-residant-en-coree-du-sud-taxee-d-office-sur-ses-gains\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>7 mai 2025<\/small><\/div><p>Golfeuse professionnelle r\u00e9sidant en Cor\u00e9e du Sud tax\u00e9e d&#x27;office sur ses gains d&#x27;un tournoi en France\u00a0: faute de mise en demeure r\u00e9guli\u00e8rement notifi\u00e9e, l&#x27;imposition est annul\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/coree-du-sud\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Cor\u00e9e du Sud \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Selon la cat\u00e9gorie du revenu, le cr\u00e9dit accord\u00e9 en France n\u2019a pas le m\u00eame effet\u00a0: l\u2019un neutralise l\u2019imp\u00f4t fran\u00e7ais correspondant, l\u2019autre ne couvre que l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 en Cor\u00e9e du Sud, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Le classement de chaque revenu dans le bon article de la convention conditionne donc la charge fiscale finale, en France comme en Cor\u00e9e du Sud.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-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 chiffrer ma situation fiscale<\/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 revenus \u00e0 la fois en France et en Cor\u00e9e du Sud\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-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\/coree-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/\">Convention France\u2013Cor\u00e9e du Sud : 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\/coree-du-sud\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/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>L\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud est-il d\u00e9ductible de mon revenu imposable en France\u00a0?<\/summary><p>Non. Il n\u2019est pas d\u00e9ductible, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2).<\/p><\/details><details><summary>Le cr\u00e9dit fran\u00e7ais sur un dividende cor\u00e9en peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Cor\u00e9e du Sud, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Comment la Cor\u00e9e du Sud calcule-t-elle son cr\u00e9dit\u00a0?<\/summary><p>Elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 \u00e0 la France, dans la limite de la fraction d\u2019imp\u00f4t cor\u00e9en correspondant au rapport entre revenus de source fran\u00e7aise et revenu global (article 23, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 9 avril 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et la R\u00e9publique de Cor\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la R\u00e9publique de Cor\u00e9e modifi\u00e9e par la convention multilat\u00e9rale; Convention avec la R\u00e9publique de Cor\u00e9e (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale). 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 Cor\u00e9e du Sud ?<\/span><h3>Faire chiffrer ma situation fiscale\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=coree-du-sud-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/coree-du-sud\/\">Convention France\u2013Cor\u00e9e du Sud : 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 Cor\u00e9e du Sud ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-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 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\u2013Cor\u00e9e du Sud \u203a Article 23 \u00b7 Double imposition Convention France\u2013Cor\u00e9e du SudConvention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22361,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22795","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22795","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=22795"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22795\/revisions"}],"predecessor-version":[{"id":28204,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22795\/revisions\/28204"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22361"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}