{"id":22822,"date":"2026-11-08T12:10:38","date_gmt":"2026-11-08T11:10:38","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/danemark\/double-imposition\/"},"modified":"2026-11-08T23:50:41","modified_gmt":"2026-11-08T22:50:41","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/danemark\/double-imposition\/","title":{"rendered":"Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et le Danemark\u00a0? L\u2019article 22 de la convention"},"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\":\"Mes revenus danois sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas au sens strict : ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t. Pour la plupart des revenus, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 2, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t danois sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Danemark mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces dividendes (article 22, paragraphe 2, a, ii) : l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Qui \u00e9limine la double imposition sur une pension de s\u00e9curit\u00e9 sociale fran\u00e7aise d\u2019un r\u00e9sident du Danemark ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France, \u00c9tat d\u2019o\u00f9 vient la pension : elle accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t danois, dans la limite de son propre imp\u00f4t, et les cr\u00e9dits des paragraphes 1 et 2 ne s\u2019appliquent pas (article 22, 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\/danemark\/\">France\u2013Danemark<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Danemark<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et le Danemark\u00a0? L\u2019article 22 de la convention<\/h1>\n<p class=\"lead\">Chaque \u00c9tat \u00e9limine la double imposition \u00e0 sa mani\u00e8re. La France int\u00e8gre les revenus danois dans le calcul de l\u2019imp\u00f4t et accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend du type de revenu\u00a0; le Danemark d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-danemark.webp\" alt=\"Copenhague, Danemark\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Copenhague, Danemark<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 France, les revenus imposables au Danemark entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t danois n\u2019est pas d\u00e9ductible, mais un cr\u00e9dit d\u2019imp\u00f4t s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, a).<\/li><li>Pour la plupart des revenus (salaires, loyers\u2026), le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t danois (article 22, paragraphe 2, a, i).<\/li><li>Pour les dividendes, certaines plus-values, les jetons de pr\u00e9sence, les artistes et sportifs et l\u2019article 18, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Danemark, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, a, ii).<\/li><li>C\u00f4t\u00e9 Danemark, l\u2019imp\u00f4t fran\u00e7ais est d\u00e9duit dans la limite de l\u2019imp\u00f4t danois correspondant\u00a0; pour les pensions impos\u00e9es dans l\u2019\u00c9tat de la source, c\u2019est cet \u00c9tat qui d\u00e9duit l\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence (article 22, paragraphes 1 et 3).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\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 France\u00a0: salaires, loyers et autres revenus non list\u00e9s<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 2 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, art. 13 \u00a7 1 et 5, art. 15, 16 et 18<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t danois, plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Danemark\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 22 \u00a7 1 a et b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Danemark\u00a0: revenus imposables seulement en France<\/span><span class=\"etat \">Pris dans la base, imp\u00f4t danois correspondant d\u00e9duit<\/span><span class=\"ref\">Art. 22 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>Pensions impos\u00e9es par l\u2019\u00c9tat de la source (art. 17 \u00a7 2)<\/span><span class=\"etat \">D\u00e9duction accord\u00e9e par l\u2019\u00c9tat de la source<\/span><span class=\"ref\">Art. 22 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab a) Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu\u2019au Danemark conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t danois n\u2019est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux (i) et (ii), \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal\u00a0: (i) pour les revenus non mentionn\u00e9s au (ii), au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit effectivement soumis \u00e0 l\u2019imp\u00f4t danois \u00e0 raison de ces revenus\u00a0; (ii) pour les revenus soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s vis\u00e9s \u00e0 l\u2019article 7 et au paragraphe 2 de l\u2019article 13 et pour les revenus vis\u00e9s \u00e0 l\u2019article 10, aux paragraphes 1 et 5 de l\u2019article 13, au paragraphe 3 de l\u2019article 14, \u00e0 l\u2019article 15, aux paragraphes 1 et 2 de l\u2019article 16 et \u00e0 l\u2019article 18, au montant de l\u2019imp\u00f4t pay\u00e9 au Danemark conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a et b<\/span><p>\u00ab a) Sous r\u00e9serve des dispositions du c), lorsqu\u2019un r\u00e9sident du Danemark re\u00e7oit des revenus qui sont, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, imposables en France (sauf dans la mesure o\u00f9 ces dispositions autorisent l\u2019imposition par la France uniquement parce que le revenu est \u00e9galement un revenu re\u00e7u par un r\u00e9sident de France), le Danemark accorde sur l\u2019imp\u00f4t qu\u2019il per\u00e7oit sur [\u2026] les revenus de ce r\u00e9sident, une d\u00e9duction d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t sur le revenu support\u00e9 en France. b) Cette d\u00e9duction ne peut toutefois exc\u00e9der la fraction de l\u2019imp\u00f4t sur le revenu, calcul\u00e9 avant d\u00e9duction, correspondant aux revenus imposables en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables au Danemark\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Les revenus danois sont ajout\u00e9s au revenu imposable en France\u00a0; l\u2019imp\u00f4t danois n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Au bar\u00e8me progressif, il s\u2019obtient en appliquant aux revenus danois le taux moyen du revenu global (article 22, paragraphe 2, b, i).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit selon le revenu<\/b><span>\u00c9gal \u00e0 cet imp\u00f4t fran\u00e7ais pour la plupart des revenus\u00a0; \u00e9gal \u00e0 l\u2019imp\u00f4t danois, plafonn\u00e9, pour les revenus list\u00e9s au ii.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t danois d\u00e9finitif<\/b><span>Seul l\u2019imp\u00f4t danois effectivement support\u00e9 \u00e0 titre d\u00e9finitif est retenu (article 22, paragraphe 2, b, ii).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-impose-au-danemark-avec-des-reductions-duflot-et-scellier-l-ordre-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Douai<\/span><small>27 octobre 2022<\/small><\/div><p>Salari\u00e9 impos\u00e9 au Danemark avec des r\u00e9ductions Duflot et Scellier\u00a0: l&#x27;ordre d&#x27;imputation qui fait perdre le cr\u00e9dit d&#x27;imp\u00f4t \u00e9tranger est \u00e9cart\u00e9 comme contraire \u00e0 la libre circulation, l&#x27;appel du ministre est rejet\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/danemark\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Danemark \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, des revenus danois m\u00eame enti\u00e8rement couverts par le cr\u00e9dit d\u2019imp\u00f4t augmentent le taux appliqu\u00e9 aux autres revenus du foyer. Pour les dividendes ou les jetons de pr\u00e9sence, un imp\u00f4t danois sup\u00e9rieur \u00e0 l\u2019imp\u00f4t fran\u00e7ais reste en partie \u00e0 la charge du contribuable. Il faut donc conserver les justificatifs de l\u2019imp\u00f4t danois d\u00e9finitif et v\u00e9rifier, revenu par revenu, quelle cat\u00e9gorie du cr\u00e9dit s\u2019applique.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-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 contr\u00f4ler mon cr\u00e9dit 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 d\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s au Danemark, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-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\/danemark\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/danemark\/\">Convention France\u2013Danemark : 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\/danemark\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/danemark\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/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>Mes revenus danois sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Pas au sens strict\u00a0: ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t. Pour la plupart des revenus, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 2, a, i).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019imp\u00f4t danois sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Danemark mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces dividendes (article 22, paragraphe 2, a, ii)\u00a0: l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.<\/p><\/details><details><summary>Qui \u00e9limine la double imposition sur une pension de s\u00e9curit\u00e9 sociale fran\u00e7aise d\u2019un r\u00e9sident du Danemark\u00a0?<\/summary><p>La France, \u00c9tat d\u2019o\u00f9 vient la pension\u00a0: elle accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t danois, dans la limite de son propre imp\u00f4t, et les cr\u00e9dits des paragraphes 1 et 2 ne s\u2019appliquent pas (article 22, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu (2022); Convention avec le Danemark &#8211; Imp\u00f4ts sur le revenu et la fortune (1957) &#8211; D\u00e9nonciation avec prise d&#x27;effet au 1er janvier 2009 (impots.gouv.fr). Statut : En vigueur (convention du 4 f\u00e9vrier 2022). L\u2019ancienne convention du 8 f\u00e9vrier 1957 a \u00e9t\u00e9 d\u00e9nonc\u00e9e par le Danemark avec effet au 1er janvier 2009.. 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 Danemark ?<\/span><h3>Faire contr\u00f4ler mon cr\u00e9dit 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=danemark-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\/danemark\/\">Convention France\u2013Danemark : 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 Danemark ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=danemark-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\u2013Danemark \u203a Article 22 \u00b7 Double imposition Convention France\u2013DanemarkConvention sign\u00e9e \u00e0 Paris le 4 f\u00e9vrier 2022, avec son protocole sign\u00e9 le m\u00eame jour Comment la double imposition<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22822","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22822","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=22822"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22822\/revisions"}],"predecessor-version":[{"id":28235,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22822\/revisions\/28235"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22364"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}