{"id":22951,"date":"2026-11-08T12:29:02","date_gmt":"2026-11-08T11:29:02","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/hong-kong\/pensions-retraite\/"},"modified":"2026-11-09T00:05:00","modified_gmt":"2026-11-08T23:05:00","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/hong-kong\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 entre la France et Hong Kong\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 17 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\":\"Ma pension fran\u00e7aise est-elle imposable en France si je vis \u00e0 Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Elle prend sa source en France, Partie o\u00f9 le r\u00e9gime qui la verse est reconnu ou r\u00e9glement\u00e9, et y est imposable (article 17).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Une pension pay\u00e9e par l\u2019\u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services rendus n\u2019est imposable que dans la Partie qui la verse (article 18, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition d\u2019une pension de source hongkongaise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle prend la pension en compte, mais accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong sur cette pension (article 22, paragraphe 1, a, i).\"}}]}<\/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 17 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 entre la France et Hong Kong\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 17 de l\u2019accord<\/h1>\n<p class=\"lead\">Contrairement \u00e0 la plupart des conventions, l\u2019accord franco-hongkongais attribue l\u2019imposition des pensions priv\u00e9es \u00e0 la Partie d\u2019o\u00f9 elles proviennent, et non au lieu de r\u00e9sidence du retrait\u00e9. La source se d\u00e9termine par le fonds de pension qui verse la pension. Une pension fran\u00e7aise reste donc imposable en France, m\u00eame si son b\u00e9n\u00e9ficiaire vit \u00e0 Hong Kong.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/plus-values\/\">Plus-values<\/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 17 \u00b7 Pensions de retraite<\/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 pensions vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur sont imposables dans la Partie o\u00f9 elles prennent leur source (article 17, paragraphe 1).<\/li><li>Une pension a sa source dans la Partie o\u00f9 le fonds de pension ou l\u2019institution qui la verse est reconnu aux fins d\u2019imposition ou r\u00e9glement\u00e9 (article 17, paragraphe 2).<\/li><li>Un r\u00e9sident de France qui per\u00e7oit une pension de source hongkongaise a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong sur cette pension (article 22, paragraphe 1, a, i).<\/li><li>Les pensions publiques suivent une r\u00e8gle propre (article 18, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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 percevant une pension d\u2019un r\u00e9gime reconnu en France<\/span><span class=\"etat fr\">France (source), Hong Kong avec cr\u00e9dit d\u2019imp\u00f4t s\u2019il l\u2019impose aussi<\/span><span class=\"ref\">Art. 17 et 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France percevant une pension d\u2019un fonds reconnu \u00e0 Hong Kong<\/span><span class=\"etat \">Hong Kong\u00a0; la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 17 et 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais, quel que soit son lieu de r\u00e9sidence<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension li\u00e9e \u00e0 une activit\u00e9 d\u2019entreprise d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gle de l\u2019article 17<\/span><span class=\"ref\">Art. 18 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">L\u2019accord ne dit pas que la pension est imposable \u00ab\u00a0seulement\u00a0\u00bb dans la Partie de la source\u00a0: la Partie de r\u00e9sidence peut aussi l\u2019imposer, la double imposition \u00e9tant alors \u00e9limin\u00e9e par l\u2019article 22.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 17<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 18, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019une Partie contractante au titre d\u2019un emploi ant\u00e9rieur sont imposables dans la Partie contractante o\u00f9 elles prennent leur source. 2. Les pensions sont consid\u00e9r\u00e9es comme ayant leur source dans une Partie contractante si elles sont vers\u00e9es, directement ou par pr\u00e9l\u00e8vement sur un fonds de pension ou toute autre institution similaire proposant des r\u00e9gimes de retraite auxquels les personnes physiques peuvent participer afin de b\u00e9n\u00e9ficier de prestations de retraite, \u00e9tant entendu que ces fonds de pension ou institutions sont reconnus aux fins d\u2019imposition ou r\u00e9glement\u00e9s en vertu de la l\u00e9gislation de cette Partie contractante. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment raisonner sur une pension<\/h2><p>L\u2019article 17 se lit en trois temps, avant l\u2019\u00e9limination de la double imposition\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension priv\u00e9e ou publique<\/b><span>Une pension publique rel\u00e8ve de l\u2019article 18, paragraphe 2.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Origine de la pension<\/b><span>Dans quelle Partie le fonds ou l\u2019institution qui la verse est-il reconnu ou r\u00e9glement\u00e9\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Droit d\u2019imposer<\/b><span>Cette Partie de la source peut imposer la pension.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La Partie de r\u00e9sidence qui l\u2019impose aussi \u00e9limine la double imposition (article 22).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/vente-d-une-propriete-a-antibes-par-un-retraite-se-disant-resident-suisse-faute\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>20 d\u00e9cembre 2023<\/small><\/div><p>Vente d&#x27;une propri\u00e9t\u00e9 \u00e0 Antibes par un retrait\u00e9 se disant r\u00e9sident suisse\u00a0: faute de prouver sa r\u00e9sidence habituelle en Suisse, il ne peut invoquer le r\u00e8glement europ\u00e9en pour \u00e9chapper aux pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/compte-a-hong-kong-revele-par-une-instruction-penale-le-delai-de-reprise-de-dix\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>8 mars 2023<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-de-hong-kong-dirigee-depuis-le-domicile-francais-de-son-associe-unique\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>17 mai 2023<\/small><\/div><p>Soci\u00e9t\u00e9 de Hong Kong dirig\u00e9e depuis le domicile fran\u00e7ais de son associ\u00e9 unique\u00a0: activit\u00e9 occulte en France, d\u00e9lai de reprise de dix ans et redevances de brevets auxquelles l&#x27;inventeur a renonc\u00e9 r\u00e9int\u00e9gr\u00e9es dans ses BNC<\/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>S\u2019installer \u00e0 Hong Kong ne fait pas sortir une retraite fran\u00e7aise du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: l\u2019accord laisse la France imposer les pensions qui y prennent leur source. \u00c0 l\u2019inverse, un retour en France avec une \u00e9pargne retraite constitu\u00e9e \u00e0 Hong Kong suppose de v\u00e9rifier o\u00f9 le fonds est reconnu, et de conserver la preuve de l\u2019imp\u00f4t pay\u00e9 \u00e0 Hong Kong pour obtenir le cr\u00e9dit d\u2019imp\u00f4t pr\u00e9vu par l\u2019article 22.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-pensions-retraite-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 analyser mes pensions<\/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 ou allez percevoir une pension fran\u00e7aise 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-pensions-retraite-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/hong-kong\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-int-dg-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension fran\u00e7aise est-elle imposable en France si je vis \u00e0 Hong Kong\u00a0?<\/summary><p>Oui. Elle prend sa source en France, Partie o\u00f9 le r\u00e9gime qui la verse est reconnu ou r\u00e9glement\u00e9, et y est imposable (article 17).<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Une pension pay\u00e9e par l\u2019\u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public au titre de services rendus n\u2019est imposable que dans la Partie qui la verse (article 18, paragraphe 2).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition d\u2019une pension de source hongkongaise\u00a0?<\/summary><p>Elle prend la pension en compte, mais accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong sur cette pension (article 22, paragraphe 1, a, i).<\/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 analyser mes pensions\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-pensions-retraite-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\/ingenieur-facturant-ses-prestations-en-france-par-une-societe-de-hong-kong-les\/\">Ing\u00e9nieur facturant ses prestations en France par une soci\u00e9t\u00e9 de Hong Kong\u00a0: les sommes encaiss\u00e9es par cette soci\u00e9t\u00e9 lui sont impos\u00e9es sur le fondement de l&#x27;article 155 A, avec la majoration de 40 %<small>TA Paris, 19 juin 2023<\/small><\/a><a href=\"\/decisions\/resident-de-hong-kong-reclamant-un-trop-percu-de-retenue-a-la-source-sur-des\/\">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<small>TA Montreuil, 9 novembre 2023<\/small><\/a><a href=\"\/decisions\/jockey-installe-dans-l-oise-mais-declarant-ses-revenus-en-italie-residence\/\">Jockey install\u00e9 dans l&#x27;Oise mais d\u00e9clarant ses revenus en Italie\u00a0: r\u00e9sidence fran\u00e7aise, droit de reprise de dix ans pour activit\u00e9 occulte et impossibilit\u00e9 d&#x27;obtenir la d\u00e9charge au titre des retenues \u00e0 la source de Hong Kong<small>CAA Douai, 2 mai 2024<\/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-pensions-retraite-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-22951","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22951","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=22951"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22951\/revisions"}],"predecessor-version":[{"id":28398,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22951\/revisions\/28398"}],"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=22951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}