{"id":22925,"date":"2026-11-08T12:25:35","date_gmt":"2026-11-08T11:25:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ghana\/plus-values\/"},"modified":"2026-11-09T00:02:10","modified_gmt":"2026-11-08T23:02:10","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ghana\/plus-values\/","title":{"rendered":"Vendre un bien ou des titres en r\u00e9sidant au Ghana\u00a0: qui impose la plus-value\u00a0? L\u2019article 14 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\":\"Les immeubles d\u2019exploitation comptent-ils pour la r\u00e8gle des soci\u00e9t\u00e9s immobili\u00e8res ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les biens immobiliers affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale, agricole ou \u00e0 une profession ind\u00e9pendante ne sont pas pris en consid\u00e9ration (article 14, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Les d\u00e9tentions indirectes sont-elles prises en compte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019actif peut \u00eatre constitu\u00e9 d\u2019immeubles directement ou par l\u2019interposition d\u2019une ou plusieurs autres soci\u00e9t\u00e9s ou personnes morales (article 14, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Une participation importante dans une soci\u00e9t\u00e9 fran\u00e7aise est-elle impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne pr\u00e9voit pas de r\u00e8gle sp\u00e9cifique : hors soci\u00e9t\u00e9 immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 14, paragraphe 4).\"}}]}<\/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\/ghana\/\">France\u2013Ghana<\/a> \u203a Article 14 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Ghana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Vendre un bien ou des titres en r\u00e9sidant au Ghana\u00a0: qui impose la plus-value\u00a0? L\u2019article 14 de la convention<\/h1>\n<p class=\"lead\">La convention franco-ghan\u00e9enne r\u00e9partit les plus-values selon la nature du bien vendu. Les immeubles et les parts de soci\u00e9t\u00e9s dont l\u2019actif est principalement immobilier rel\u00e8vent de l\u2019\u00c9tat de situation. Le reste, notamment les titres de soci\u00e9t\u00e9s ordinaires, n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ghana.webp\" alt=\"Cape Coast, Ghana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 14 \u00b7 Plus-values<\/span><b>Cape Coast, Ghana<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 14, paragraphe 1, a).<\/li><li>Les parts de soci\u00e9t\u00e9s dont l\u2019actif est principalement immobilier, directement ou par interposition, sont imposables dans l\u2019\u00c9tat o\u00f9 les immeubles sont situ\u00e9s, hors immeubles d\u2019exploitation (article 14, paragraphe 1, b).<\/li><li>Les gains li\u00e9s \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se trouvent (article 14, paragraphe 2).<\/li><li>Les autres gains, dont les actions ordinaires quelle que soit la participation, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 14, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident du Ghana<\/span><span class=\"etat fr\">France\u00a0; le Ghana avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 14 \u00a7 1 a et 24<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble au Ghana par un r\u00e9sident de France<\/span><span class=\"etat \">Ghana\u00a0; la France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9, plafonn\u00e9<\/span><span class=\"ref\">Art. 14 \u00a7 1 a et 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 actif principalement immobilier<\/span><span class=\"etat \">\u00c9tat o\u00f9 les immeubles sont situ\u00e9s<\/span><span class=\"ref\">Art. 14 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Vente d\u2019actions d\u2019une soci\u00e9t\u00e9 op\u00e9rationnelle ou en portefeuille<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 14 \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 14, paragraphe 1<\/span><p>\u00ab a) Les gains qu&#x27;un r\u00e9sident d&#x27;un \u00c9tat contractant tire de l&#x27;ali\u00e9nation de biens immobiliers vis\u00e9s \u00e0 l&#x27;article 6 et situ\u00e9s dans l&#x27;autre \u00c9tat contractant sont imposables dans cet autre \u00c9tat. b) Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou personne morale, dont l&#x27;actif est principalement constitu\u00e9, directement ou par l&#x27;interposition d&#x27;une ou plusieurs autres soci\u00e9t\u00e9s ou personnes morales, de biens immobiliers situ\u00e9s dans un \u00c9tat contractant ou de droits portant sur de tels biens sont imposables dans cet \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 4<\/span><p>\u00ab Les gains provenant de l&#x27;ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphes pr\u00e9c\u00e9dents du pr\u00e9sent article ne sont imposables que dans l&#x27;\u00c9tat dont le c\u00e9dant est un r\u00e9sident. \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\/etudiante-venue-du-ghana-recevant-d-importants-virements-de-l-etranger-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>14 avril 2026<\/small><\/div><p>\u00c9tudiante venue du Ghana recevant d&#x27;importants virements de l&#x27;\u00e9tranger\u00a0: faute de prouver sa r\u00e9sidence ghan\u00e9enne ant\u00e9rieure et un s\u00e9jour limit\u00e9 aux \u00e9tudes, la convention ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 avril 2024<\/small><\/div><p>D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/ghana\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Ghana \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention franco-ghan\u00e9enne ne contient pas de r\u00e8gle sur les participations substantielles\u00a0: la cession de titres d\u2019une soci\u00e9t\u00e9 qui n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re rel\u00e8ve de l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant. La qualification immobili\u00e8re d\u2019une soci\u00e9t\u00e9, appr\u00e9ci\u00e9e en tenant compte des d\u00e9tentions indirectes, m\u00e9rite en revanche un examen attentif avant toute cession.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-plus-values-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>Anticiper la cession de mes titres<\/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\u00e9tenez des titres de soci\u00e9t\u00e9 ou des biens immobiliers et vous envisagez de vivre au Ghana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ghana\/\">Convention France\u2013Ghana : 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\/ghana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/plus-values\/\" class=\"cur\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/double-imposition\/\"><small>Art. 24<\/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-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les immeubles d\u2019exploitation comptent-ils pour la r\u00e8gle des soci\u00e9t\u00e9s immobili\u00e8res\u00a0?<\/summary><p>Non\u00a0: les biens immobiliers affect\u00e9s par la soci\u00e9t\u00e9 \u00e0 sa propre exploitation industrielle, commerciale, agricole ou \u00e0 une profession ind\u00e9pendante ne sont pas pris en consid\u00e9ration (article 14, paragraphe 1, b).<\/p><\/details><details><summary>Les d\u00e9tentions indirectes sont-elles prises en compte\u00a0?<\/summary><p>Oui\u00a0: l\u2019actif peut \u00eatre constitu\u00e9 d\u2019immeubles directement ou par l\u2019interposition d\u2019une ou plusieurs autres soci\u00e9t\u00e9s ou personnes morales (article 14, paragraphe 1, b).<\/p><\/details><details><summary>Une participation importante dans une soci\u00e9t\u00e9 fran\u00e7aise est-elle impos\u00e9e en France\u00a0?<\/summary><p>La convention ne pr\u00e9voit pas de r\u00e8gle sp\u00e9cifique\u00a0: hors soci\u00e9t\u00e9 immobili\u00e8re ou \u00e9tablissement stable, le gain n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 14, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Ghana (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1997. 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 Ghana ?<\/span><h3>Anticiper la cession de mes titres\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=ghana-plus-values-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\/ghana\/\">Convention France\u2013Ghana : 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 Ghana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-plus-values-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\u2013Ghana \u203a Article 14 \u00b7 Plus-values Convention France\u2013GhanaConvention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22375,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22925","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22925","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=22925"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22925\/revisions"}],"predecessor-version":[{"id":28371,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22925\/revisions\/28371"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22375"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}