{"id":22930,"date":"2026-11-08T12:26:16","date_gmt":"2026-11-08T11:26:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/grece\/double-imposition\/"},"modified":"2026-11-08T17:12:09","modified_gmt":"2026-11-08T16:12:09","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/grece\/double-imposition\/","title":{"rendered":"Comment la France et la Gr\u00e8ce \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 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\":\"Un salaire imposable en Gr\u00e8ce co\u00fbte-t-il de l\u2019imp\u00f4t en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est int\u00e9gr\u00e9 au calcul, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface, \u00e0 condition que vous soyez soumis \u00e0 l\u2019imp\u00f4t grec sur ce salaire (article 21, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t pour des dividendes grecs peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 21, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Gr\u00e8ce \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, limit\u00e9e \u00e0 la fraction de l\u2019imp\u00f4t grec correspondant aux revenus imposables en France (article 21, paragraphe 2, a).\"}}]}<\/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\/grece\/\">France\u2013Gr\u00e8ce<\/a> \u203a Article 21 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Gr\u00e8ce<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Ath\u00e8nes le 11 mai 2022 et son protocole<\/span><\/div>\n<h1>Comment la France et la Gr\u00e8ce \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 de la convention<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, les revenus imposables en Gr\u00e8ce sont int\u00e9gr\u00e9s au calcul de l\u2019imp\u00f4t, puis neutralis\u00e9s par un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la cat\u00e9gorie de revenu. La Gr\u00e8ce, elle, d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans une certaine limite.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-grece.webp\" alt=\"Oia, Santorin, Gr\u00e8ce\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Double imposition<\/span><b>Oia, Santorin, Gr\u00e8ce<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Gr\u00e8ce selon la convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, et l\u2019imp\u00f4t grec n\u2019en est pas d\u00e9ductible (article 21, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t grec sur ces revenus (article 21, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, certains gains, r\u00e9mun\u00e9rations d\u2019administrateur et revenus d\u2019artistes ou sportifs, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a, ii).<\/li><li>La Gr\u00e8ce d\u00e9duit de son imp\u00f4t l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de la fraction de l\u2019imp\u00f4t grec correspondant \u00e0 ces revenus (article 21, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t pour un r\u00e9sident de 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>Salaire d\u2019un emploi exerc\u00e9 en Gr\u00e8ce<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 21 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Loyers d\u2019un bien situ\u00e9 en Gr\u00e8ce<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 21 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Dividendes ou int\u00e9r\u00eats de source grecque<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t grec, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Gain sur un immeuble grec ou une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re grecque<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t grec, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a ii<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce s\u2019entend de l\u2019imp\u00f4t grec effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention (article 21, paragraphe 1, b, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu&#x27;en R\u00e9publique hell\u00e9nique conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t grec n&#x27;est 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&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 2, a<\/span><p>\u00ab Lorsqu\u2019un r\u00e9sident de la R\u00e9publique hell\u00e9nique re\u00e7oit des revenus qui sont imposables en France conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, la R\u00e9publique hell\u00e9nique accorde sur l\u2019imp\u00f4t qu\u2019elle per\u00e7oit sur les revenus de ce r\u00e9sident, une d\u00e9duction d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t sur le revenu pay\u00e9 en France\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement en trois temps<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit un revenu de Gr\u00e8ce\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Quel article\u00a0?<\/b><span>Identifier l\u2019article de la convention qui donne \u00e0 la Gr\u00e8ce le droit d\u2019imposer.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Int\u00e9gration du revenu<\/b><span>Le revenu est compris dans le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 21, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/b><span>Pour les revenus non list\u00e9s au ii, sous r\u00e9serve d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t grec.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t grec<\/b><span>Pour les revenus list\u00e9s au ii, plafonn\u00e9 \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\/responsable-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir 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-francais-sur-un-navire-de-forage-en-angola-pas-d-exoneration-de-l\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>10 f\u00e9vrier 2023<\/small><\/div><p>Salari\u00e9 fran\u00e7ais sur un navire de forage en Angola\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A lorsque l&#x27;employeur a son si\u00e8ge \u00e0 Jersey, m\u00eame si le travail est organis\u00e9 depuis la Gr\u00e8ce<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-residant-en-grece-aux-revenus-fonciers-francais-l-attestation-d\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>21 septembre 2023<\/small><\/div><p>Couple r\u00e9sidant en Gr\u00e8ce aux revenus fonciers fran\u00e7ais\u00a0: l&#x27;attestation d&#x27;affiliation du mari \u00e0 la s\u00e9curit\u00e9 sociale grecque fait d\u00e9charger la seconde moiti\u00e9 des pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/grece\/#decisions\">Voir les 4 d\u00e9cisions qui concernent la Gr\u00e8ce \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Avec la Gr\u00e8ce, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, qui fonctionne comme une exon\u00e9ration, n\u2019est accord\u00e9 qu\u2019\u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t grec sur le revenu concern\u00e9. Un salaire ou un loyer grec non impos\u00e9 en Gr\u00e8ce n\u2019ouvre donc pas ce cr\u00e9dit. Pour les revenus de capitaux, le cr\u00e9dit se limite \u00e0 l\u2019imp\u00f4t grec effectivement support\u00e9 \u00e0 titre d\u00e9finitif. Il est utile de conserver les justificatifs d\u2019imposition grecque.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-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 franco-grecque<\/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 de Gr\u00e8ce, 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=grece-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\/grece\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/grece\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/grece\/\">Convention France\u2013Gr\u00e8ce : 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\/grece\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/grece\/double-imposition\/\" class=\"cur\"><small>Art. 21<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un salaire imposable en Gr\u00e8ce co\u00fbte-t-il de l\u2019imp\u00f4t en France\u00a0?<\/summary><p>Il est int\u00e9gr\u00e9 au calcul, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface, \u00e0 condition que vous soyez soumis \u00e0 l\u2019imp\u00f4t grec sur ce salaire (article 21, paragraphe 1, a, i).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t pour des dividendes grecs peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Gr\u00e8ce mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 21, paragraphe 1, a, ii).<\/p><\/details><details><summary>Comment la Gr\u00e8ce \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>Par une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, limit\u00e9e \u00e0 la fraction de l\u2019imp\u00f4t grec correspondant aux revenus imposables en France (article 21, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Ath\u00e8nes le 11 mai 2022 et son protocole \u2014 Convention avec la Gr\u00e8ce &#8211; Imp\u00f4ts sur le revenu (2022) (impots.gouv.fr). Statut : En vigueur\u00a0; elle remplace la convention du 21 ao\u00fbt 1963, qui cesse de produire ses effets d\u00e8s que la nouvelle s\u2019applique (article 29, paragraphe 3). 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 Gr\u00e8ce ?<\/span><h3>Faire chiffrer ma situation franco-grecque\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=grece-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 Gr\u00e8ce<\/span><div class=\"rel\"><a href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\">Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<small>CE, 17 octobre 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/grece\/\">Convention France\u2013Gr\u00e8ce : 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 Gr\u00e8ce ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=grece-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22376,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22930","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22930","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=22930"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22930\/revisions"}],"predecessor-version":[{"id":24936,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22930\/revisions\/24936"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22376"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}