{"id":22957,"date":"2026-11-08T12:29:48","date_gmt":"2026-11-08T11:29:48","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/hongrie\/double-imposition\/"},"modified":"2026-11-09T00:05:37","modified_gmt":"2026-11-08T23:05:37","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/hongrie\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Hongrie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 24 expliqu\u00e9"},"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 Hongrie est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 24, paragraphe 2, a et c).\"}},{\"@type\":\"Question\",\"name\":\"Quels revenus donnent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plut\u00f4t qu\u2019\u00e0 une exon\u00e9ration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux des articles 10, 14, 16 et 17 : dividendes, professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes et sportifs (article 24, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Hongrie traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle les exempte en pouvant en tenir compte pour le reste de l\u2019imp\u00f4t, sauf les dividendes, pour lesquels elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans une certaine limite (article 24, paragraphe 1).\"}}]}<\/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\/hongrie\/\">France\u2013Hongrie<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Hongrie<\/span><span class=\"metaline\">Convention du 28 avril 1980 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la convention France\u2013Hongrie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 24 expliqu\u00e9<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. Pour la plupart des revenus imposables dans l\u2019autre \u00c9tat, l\u2019\u00c9tat de r\u00e9sidence les exon\u00e8re tout en pouvant en tenir compte pour le taux\u00a0; pour quelques revenus \u00e9num\u00e9r\u00e9s, il les impose et accorde un cr\u00e9dit ou une d\u00e9duction.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/hongrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hongrie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hongrie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hongrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-hongrie.webp\" alt=\"Budapest, Hongrie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Budapest, Hongrie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La France exon\u00e8re les revenus imposables en Hongrie en vertu de la convention, sauf ceux vis\u00e9s aux articles 10, 14, 16 et 17 (article 24, paragraphe 2, a).<\/li><li>Pour les dividendes, revenus des professions ind\u00e9pendantes, jetons de pr\u00e9sence et revenus d\u2019artistes et de sportifs, la France impose le montant brut et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t hongrois, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 2, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, c).<\/li><li>La Hongrie exempte les revenus imposables en France, sauf les dividendes pour lesquels elle d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais, et peut tenir compte des revenus exempt\u00e9s (article 24, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour quel revenu (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>Salaires, loyers, plus-values immobili\u00e8res imposables en Hongrie<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>Dividendes de source hongroise<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes et sportifs<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale hongroise<\/span><span class=\"etat \">Hongrie\u00a0; exon\u00e9r\u00e9e en France, taux effectif<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 24 \u00a7 2 a<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables en R\u00e9publique populaire hongroise en vertu de la pr\u00e9sente Convention\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables dans la R\u00e9publique fran\u00e7aise en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux m\u00e9thodes selon le revenu<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 24, paragraphe 2, se lit en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qualifier le revenu<\/b><span>D\u00e9terminer l\u2019article de la convention qui le r\u00e9git.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration<\/b><span>Revenu imposable en Hongrie hors articles 10, 14, 16 et 17\u00a0: exon\u00e9r\u00e9 en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Revenus des articles 10, 14, 16 et 17\u00a0: impos\u00e9s pour leur montant brut, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t hongrois dans la limite de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Dans les deux cas, le taux fran\u00e7ais tient compte de l\u2019ensemble des revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-residant-en-hongrie-et-retraite-du-regime-francais-il-reste-redevable\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>4 juillet 2023<\/small><\/div><p>Couple r\u00e9sidant en Hongrie et retrait\u00e9 du r\u00e9gime fran\u00e7ais\u00a0: il reste redevable des pr\u00e9l\u00e8vements sociaux sur ses loyers fran\u00e7ais malgr\u00e9 sa carte de s\u00e9curit\u00e9 sociale hongroise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salariee-detachee-a-budapest-par-un-employeur-francais-le-centre-des-interets\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>17 janvier 2025<\/small><\/div><p>Salari\u00e9e d\u00e9tach\u00e9e \u00e0 Budapest par un employeur fran\u00e7ais\u00a0: le centre des int\u00e9r\u00eats \u00e9conomiques maintient le domicile fiscal en France et rend imposables les plus-values de l&#x27;ann\u00e9e du d\u00e9part, sans p\u00e9nalit\u00e9 pour manquement d\u00e9lib\u00e9r\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/six-comptes-non-declares-en-hongrie-au-royaume-uni-et-en-suisse-et-achat-d-un\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>29 septembre 2026<\/small><\/div><p>Six comptes non d\u00e9clar\u00e9s en Hongrie, au Royaume-Uni et en Suisse et achat d&#x27;un bien en Hongrie pay\u00e9 en esp\u00e8ces\u00a0: taxation d&#x27;office, majoration de 80 % et amende de 12\u00a0000 \u20ac confirm\u00e9es<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/hongrie\/#decisions\">Voir les 3 d\u00e9cisions qui concernent la Hongrie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais ne couvre que l\u2019imp\u00f4t hongrois per\u00e7u conform\u00e9ment \u00e0 la convention, et jamais au-del\u00e0 de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus. Pour les revenus exon\u00e9r\u00e9s, la r\u00e8gle du taux effectif signifie qu\u2019ils peuvent malgr\u00e9 tout augmenter l\u2019imp\u00f4t fran\u00e7ais d\u00fb sur les autres revenus. La qualification de chaque revenu commande la m\u00e9thode\u00a0: elle se fait avant de remplir les d\u00e9clarations des deux pays.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hongrie-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 v\u00e9rifier mes d\u00e9clarations<\/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 \u00e0 la fois des revenus en France et en Hongrie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hongrie-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\/hongrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/hongrie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/hongrie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/hongrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/hongrie\/\">Convention France\u2013Hongrie : 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\/hongrie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/hongrie\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">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>Un salaire imposable en Hongrie est-il impos\u00e9 en France\u00a0?<\/summary><p>Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 24, paragraphe 2, a et c).<\/p><\/details><details><summary>Quels revenus donnent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plut\u00f4t qu\u2019\u00e0 une exon\u00e9ration\u00a0?<\/summary><p>Ceux des articles 10, 14, 16 et 17\u00a0: dividendes, professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes et sportifs (article 24, paragraphe 2, b).<\/p><\/details><details><summary>Comment la Hongrie traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents\u00a0?<\/summary><p>Elle les exempte en pouvant en tenir compte pour le reste de l\u2019imp\u00f4t, sauf les dividendes, pour lesquels elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans une certaine limite (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 28 avril 1980 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Hongrie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur (texte de 1980 tel que modifi\u00e9 par la Convention multilat\u00e9rale, applicable aux imp\u00f4ts de p\u00e9riodes commen\u00e7ant \u00e0 compter du 1er janvier 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 en Hongrie ?<\/span><h3>Faire v\u00e9rifier mes d\u00e9clarations\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=hongrie-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/hongrie\/\">Convention France\u2013Hongrie : 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 Hongrie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hongrie-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 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\u2013Hongrie \u203a Article 24 \u00b7 Double imposition Convention France\u2013HongrieConvention du 28 avril 1980 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Comment<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22379,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22957","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22957","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=22957"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22957\/revisions"}],"predecessor-version":[{"id":28405,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22957\/revisions\/28405"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22379"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}