{"id":22954,"date":"2026-11-08T12:29:25","date_gmt":"2026-11-08T11:29:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/"},"modified":"2026-11-09T00:05:18","modified_gmt":"2026-11-08T23:05:18","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France en vivant \u00e0 Hong Kong, ou l\u2019inverse\u00a0: qui impose les loyers\u00a0? L\u2019article 6 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\":\"Mes loyers fran\u00e7ais sont-ils imposables en France si je vis \u00e0 Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Les revenus d\u2019un bien immobilier sont imposables dans la Partie o\u00f9 il est situ\u00e9 (article 6, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus de parts ou d\u2019actions qui donnent la jouissance du bien sont imposables dans la Partie o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition des loyers d\u2019un bien \u00e0 Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong (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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien en France en vivant \u00e0 Hong Kong, ou l\u2019inverse\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de l\u2019accord<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans la Partie o\u00f9 le bien est situ\u00e9. Un appartement en France lou\u00e9 par un r\u00e9sident de Hong Kong reste donc imposable en France. L\u2019accord vise aussi les droits de jouissance d\u00e9tenus au travers d\u2019une soci\u00e9t\u00e9.<\/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\/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 6 \u00b7 Loyers<\/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 revenus de biens immobiliers sont imposables dans la Partie o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vaut pour la location, l\u2019exploitation directe ou toute autre forme d\u2019exploitation, y compris par une entreprise (article 6, paragraphes 3 et 4).<\/li><li>Les revenus tir\u00e9s de parts ou d\u2019actions qui donnent la jouissance d\u2019un bien immobilier sont imposables dans la Partie o\u00f9 le bien est situ\u00e9 (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, les loyers d\u2019un bien situ\u00e9 \u00e0 Hong Kong ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, s\u2019ils sont soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong (article 22, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\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 louant un appartement en France<\/span><span class=\"etat fr\">France\u00a0; Hong Kong avec cr\u00e9dit d\u2019imp\u00f4t s\u2019il l\u2019impose aussi<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien situ\u00e9 \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. 6 \u00a7 1 et 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Jouissance d\u2019un bien via des parts de soci\u00e9t\u00e9<\/span><span class=\"etat \">Partie o\u00f9 le bien est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Le protocole pr\u00e9cise que les \u00ab\u00a0biens immobiliers\u00a0\u00bb comprennent les options et droits semblables relatifs \u00e0 ces biens (protocole, point 6).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) sont imposables dans la Partie contractante o\u00f9 ces biens immobiliers sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une autre institution donnent la jouissance de biens immobiliers situ\u00e9s dans une Partie contractante et d\u00e9tenus par cette soci\u00e9t\u00e9, fiducie ou autre institution, les revenus provenant de l\u2019utilisation directe, de la location ou de l\u2019usage sous toute autre forme de ce droit de jouissance sont imposables dans cette Partie. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme pour un r\u00e9sident de France<\/h2><p>Lorsqu\u2019un r\u00e9sident de France per\u00e7oit des loyers d\u2019un bien situ\u00e9 \u00e0 Hong Kong, l\u2019article 22, paragraphe 1, a, joue ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition \u00e0 Hong Kong<\/b><span>Hong Kong peut imposer les loyers (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Prise en compte en France<\/b><span>Les loyers entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers est accord\u00e9.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Condition<\/b><span>Le b\u00e9n\u00e9ficiaire doit \u00eatre soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong \u00e0 raison de ces loyers.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>30 juin 2026<\/small><\/div><p>D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><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\/jockey-installe-entre-la-france-et-l-italie-le-centre-des-interets-vitaux-en\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>16 juillet 2025<\/small><\/div><p>Jockey install\u00e9 entre la France et l&#x27;Italie\u00a0: le centre des int\u00e9r\u00eats vitaux en France l&#x27;emporte, et l&#x27;activit\u00e9 non d\u00e9clar\u00e9e est occulte<\/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>Un d\u00e9part \u00e0 Hong Kong ne fait pas sortir un patrimoine locatif fran\u00e7ais du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: la France conserve le droit d\u2019imposer les loyers. Pour un r\u00e9sident de France propri\u00e9taire \u00e0 Hong Kong, le cr\u00e9dit d\u2019imp\u00f4t suppose que les loyers y soient effectivement soumis \u00e0 l\u2019imp\u00f4t, ce qui se documente chaque ann\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-revenus-immobiliers-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 mon patrimoine locatif<\/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 poss\u00e9dez un bien locatif en France et vous vivez ou allez vivre \u00e0 Hong Kong\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-revenus-immobiliers-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\/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\/\"><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\/\" class=\"cur\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes loyers fran\u00e7ais sont-ils imposables en France si je vis \u00e0 Hong Kong\u00a0?<\/summary><p>Oui. Les revenus d\u2019un bien immobilier sont imposables dans la Partie o\u00f9 il est situ\u00e9 (article 6, paragraphe 1).<\/p><\/details><details><summary>Et si je d\u00e9tiens le bien par une soci\u00e9t\u00e9\u00a0?<\/summary><p>Les revenus de parts ou d\u2019actions qui donnent la jouissance du bien sont imposables dans la Partie o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition des loyers d\u2019un bien \u00e0 Hong Kong\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong (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 mon patrimoine locatif\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-revenus-immobiliers-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\/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><a href=\"\/decisions\/societe-de-hong-kong-dirigee-depuis-le-domicile-francais-de-son-associe-unique\/\">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<small>CAA Marseille, 17 mai 2023<\/small><\/a><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><\/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-revenus-immobiliers-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-22954","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22954","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=22954"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22954\/revisions"}],"predecessor-version":[{"id":28402,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22954\/revisions\/28402"}],"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=22954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}