{"id":22947,"date":"2026-11-08T12:28:32","date_gmt":"2026-11-08T11:28:32","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/hong-kong\/dividendes\/"},"modified":"2026-11-09T00:04:34","modified_gmt":"2026-11-08T23:04:34","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/hong-kong\/dividendes\/","title":{"rendered":"Dividendes entre la France et Hong Kong\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de l\u2019accord"},"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\":\"Quel est le taux maximal de retenue sur un dividende fran\u00e7ais vers\u00e9 \u00e0 un r\u00e9sident de Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut, si le b\u00e9n\u00e9ficiaire effectif r\u00e9side \u00e0 Hong Kong (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Le dividende est-il aussi imposable \u00e0 Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La Partie de r\u00e9sidence de l\u2019actionnaire peut l\u2019imposer (article 10, paragraphe 1) ; l\u2019imp\u00f4t fran\u00e7ais ouvre alors droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e0 Hong Kong (article 22, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France peut-il imputer l\u2019imp\u00f4t de Hong Kong sur un dividende ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Hong Kong conform\u00e9ment \u00e0 l\u2019accord, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).\"}}]}<\/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\/hong-kong\/\">France\u2013Hong Kong<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Hong Kong<\/span><span class=\"metaline\">Accord sign\u00e9 \u00e0 Paris le 21 octobre 2010, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et Hong Kong\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de l\u2019accord<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans la Partie o\u00f9 r\u00e9side l\u2019actionnaire. La Partie o\u00f9 est \u00e9tablie la soci\u00e9t\u00e9 distributrice peut toutefois pr\u00e9lever une retenue \u00e0 la source, plafonn\u00e9e \u00e0 10 % du montant brut lorsque le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre Partie. La double imposition est ensuite \u00e9limin\u00e9e par un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-hong-kong.webp\" alt=\"Victoria Harbour, Hong Kong\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Victoria Harbour, Hong Kong<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019une Partie \u00e0 un r\u00e9sident de l\u2019autre Partie sont imposables dans cette autre Partie (article 10, paragraphe 1).<\/li><li>La Partie de la soci\u00e9t\u00e9 distributrice peut aussi les imposer, dans la limite de 10 pour cent du montant brut si le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre Partie (article 10, paragraphe 2, a).<\/li><li>Ce plafond ne joue pas lorsque la participation se rattache \u00e0 un \u00e9tablissement stable dans la Partie de la soci\u00e9t\u00e9 (article 10, paragraphe 4).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Hong Kong, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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 Hong Kong, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France, 10 % maximum\u00a0; Hong Kong<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 de Hong Kong<\/span><span class=\"etat fr\">France, avec cr\u00e9dit de l\u2019imp\u00f4t pay\u00e9 \u00e0 Hong Kong<\/span><span class=\"ref\">Art. 10 et 22 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans la Partie de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 10 \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 10, paragraphe 2, a<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans la Partie contractante dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cette Partie, mais si le b\u00e9n\u00e9ficiaire effectif des dividendes est un r\u00e9sident de l\u2019autre Partie contractante, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 pour cent du montant brut des dividendes. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende fran\u00e7ais vers\u00e9 \u00e0 Hong Kong<\/h2><p>Pour un actionnaire r\u00e9sident de Hong Kong qui re\u00e7oit un dividende d\u2019une soci\u00e9t\u00e9 fran\u00e7aise\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en France<\/b><span>La France peut pr\u00e9lever un imp\u00f4t plafonn\u00e9 \u00e0 10 % du montant brut.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Le plafond suppose que le b\u00e9n\u00e9ficiaire effectif r\u00e9side \u00e0 Hong Kong.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imposition \u00e0 Hong Kong<\/b><span>Hong Kong peut imposer le dividende comme Partie de r\u00e9sidence.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>L\u2019imp\u00f4t fran\u00e7ais ouvre droit \u00e0 un cr\u00e9dit \u00e0 Hong Kong, dans la limite de l\u2019imp\u00f4t de Hong Kong (article 22, paragraphe 2).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/resident-de-hong-kong-reclamant-un-trop-percu-de-retenue-a-la-source-sur-des\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>9 novembre 2023<\/small><\/div><p>R\u00e9sident de Hong Kong r\u00e9clamant un trop-per\u00e7u de retenue \u00e0 la source sur des dividendes fran\u00e7ais\u00a0: sans identification de l&#x27;\u00e9tablissement payeur ni relev\u00e9s pr\u00e9cis, la r\u00e9clamation est irrecevable<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-luxembourgeoise-vivant-en-seine-et-marne-avec-sa-compagne\/\"><div class=\"h\"><span class=\"pill mono\">TA Melun<\/span><small>13 f\u00e9vrier 2026<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 luxembourgeoise vivant en Seine-et-Marne avec sa compagne et ses enfants\u00a0: r\u00e9sident fiscal fran\u00e7ais, il est impos\u00e9 sur ses salaires et sur 260\u00a0000\u00a0\u20ac de dividendes d&#x27;une soci\u00e9t\u00e9 hongkongaise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/maison-d-edition-genevoise-pilotee-depuis-un-bureau-jouxtant-le-domicile-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>2 mars 2023<\/small><\/div><p>Maison d&#x27;\u00e9dition genevoise pilot\u00e9e depuis un bureau jouxtant le domicile du dirigeant en Is\u00e8re\u00a0: \u00e9tablissement stable en France et d\u00e9penses personnelles impos\u00e9es comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/hong-kong\/#decisions\">Voir les 19 d\u00e9cisions qui concernent Hong Kong \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le plafond de 10 % se r\u00e9clame et se prouve. Dans une affaire jug\u00e9e, un r\u00e9sident de Hong Kong qui demandait le remboursement d\u2019un exc\u00e9dent de retenue sur des dividendes fran\u00e7ais a vu sa r\u00e9clamation rejet\u00e9e faute d\u2019identifier l\u2019\u00e9tablissement payeur en France et de produire des relev\u00e9s pr\u00e9cis. Les justificatifs se r\u00e9unissent au moment des versements, notamment lorsque les titres sont log\u00e9s chez un courtier \u00e9tranger.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-dividendes-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 la retenue sur mes dividendes<\/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 dividendes de soci\u00e9t\u00e9s fran\u00e7aises en vivant \u00e0 Hong Kong, 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=hong-kong-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/hong-kong\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/hong-kong\/\">Convention France\u2013Hong Kong : 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\/hong-kong\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/double-imposition\/\"><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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><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>Quel est le taux maximal de retenue sur un dividende fran\u00e7ais vers\u00e9 \u00e0 un r\u00e9sident de Hong Kong\u00a0?<\/summary><p>10 % du montant brut, si le b\u00e9n\u00e9ficiaire effectif r\u00e9side \u00e0 Hong Kong (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Le dividende est-il aussi imposable \u00e0 Hong Kong\u00a0?<\/summary><p>La Partie de r\u00e9sidence de l\u2019actionnaire peut l\u2019imposer (article 10, paragraphe 1)\u00a0; l\u2019imp\u00f4t fran\u00e7ais ouvre alors droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e0 Hong Kong (article 22, paragraphe 2).<\/p><\/details><details><summary>Un r\u00e9sident de France peut-il imputer l\u2019imp\u00f4t de Hong Kong sur un dividende\u00a0?<\/summary><p>Oui\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Hong Kong conform\u00e9ment \u00e0 l\u2019accord, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord sign\u00e9 \u00e0 Paris le 21 octobre 2010, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord entre Hong Kong et la France modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 2011\u00a0; la CML est entr\u00e9e en vigueur pour Hong Kong le 1er septembre 2022. 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 \u00e0 Hong Kong ?<\/span><h3>Faire v\u00e9rifier la retenue sur mes dividendes\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=hong-kong-dividendes-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 Hong Kong<\/span><div class=\"rel\"><a href=\"\/decisions\/couple-proprietaire-en-polynesie-francaise-mais-declarant-ses-revenus-a-paris\/\">Couple propri\u00e9taire en Polyn\u00e9sie fran\u00e7aise mais d\u00e9clarant ses revenus \u00e0 Paris\u00a0: domicile fiscal en France, la convention franco-polyn\u00e9sienne de 1957 ne d\u00e9finissant pas la r\u00e9sidence<small>TA Cergy-Pontoise, 8 novembre 2024<\/small><\/a><a href=\"\/decisions\/societe-de-hong-kong-vendant-des-montres-depuis-l-alsace-activite-occulte-en\/\">Soci\u00e9t\u00e9 de Hong-Kong vendant des montres depuis l&#x27;Alsace\u00a0: activit\u00e9 occulte en France, b\u00e9n\u00e9fices impos\u00e9s directement chez l&#x27;associ\u00e9 unique et d\u00e9lai de reprise de dix ans<small>CAA Nancy, 18 d\u00e9cembre 2025<\/small><\/a><a href=\"\/decisions\/compte-a-hong-kong-revele-par-une-instruction-penale-le-delai-de-reprise-de-dix\/\">Compte \u00e0 Hong Kong r\u00e9v\u00e9l\u00e9 par une instruction p\u00e9nale\u00a0: le d\u00e9lai de reprise de dix ans ne joue pas si l&#x27;essentiel des informations vient d&#x27;une assistance administrative, mais l&#x27;amende pour compte non d\u00e9clar\u00e9 est maintenue<small>TA Paris, 8 mars 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/hong-kong\/\">Convention France\u2013Hong Kong : 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 \u00e0 Hong Kong ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-dividendes-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":22378,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22947","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22947","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=22947"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22947\/revisions"}],"predecessor-version":[{"id":28394,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22947\/revisions\/28394"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22378"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}