{"id":23019,"date":"2026-11-08T12:38:11","date_gmt":"2026-11-08T11:38:11","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/israel\/dividendes\/"},"modified":"2026-11-09T00:12:12","modified_gmt":"2026-11-08T23:12:12","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/israel\/dividendes\/","title":{"rendered":"Vous percevez des dividendes entre la France et Isra\u00ebl\u00a0: quelle retenue \u00e0 la source\u00a0? 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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 pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes, si le particulier en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"La France impose-t-elle aussi un dividende isra\u00e9lien d\u00e9j\u00e0 tax\u00e9 en Isra\u00ebl ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si vous \u00eates r\u00e9sident de France ; l\u2019imp\u00f4t isra\u00e9lien pr\u00e9lev\u00e9 conform\u00e9ment \u00e0 l\u2019article 10 ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Qui peut b\u00e9n\u00e9ficier du taux de 5 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire effective qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, 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\/israel\/\">France\u2013Isra\u00ebl<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Isra\u00ebl<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 J\u00e9rusalem le 31 juillet 1995, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Isra\u00ebl le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des dividendes entre la France et Isra\u00ebl\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de celui qui les re\u00e7oit, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi pr\u00e9lever un imp\u00f4t plafonn\u00e9. Pour un particulier, ce plafond est de 15 % du montant brut. L\u2019\u00c9tat de r\u00e9sidence \u00e9limine ensuite la double imposition par un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-israel.webp\" alt=\"J\u00e9rusalem, Isra\u00ebl\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>J\u00e9rusalem, Isra\u00ebl<\/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\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif dans le cas g\u00e9n\u00e9ral (article 10, paragraphe 2, c).<\/li><li>Le plafond est de 5 % pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital pendant 365 jours, et de 10 % si la soci\u00e9t\u00e9 isra\u00e9lienne distribue des b\u00e9n\u00e9fices tax\u00e9s \u00e0 un taux r\u00e9duit (article 10, paragraphe 2, a et b).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t isra\u00e9lien pr\u00e9lev\u00e9 ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t en France, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, 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>Particulier r\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 isra\u00e9lienne<\/span><span class=\"etat fr\">France\u00a0; Isra\u00ebl 15 % maximum, avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 10 \u00a7 2 c et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident d\u2019Isra\u00ebl, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Isra\u00ebl\u00a0; France 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2 c<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital pendant 365 jours<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>M\u00eame cas, b\u00e9n\u00e9fices isra\u00e9liens tax\u00e9s \u00e0 un taux r\u00e9duit<\/span><span class=\"etat \">Pays de la source, 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 6<\/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 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: [\u2026] c) 15 pour cent du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Le paragraphe 2 r\u00e9sulte de l\u2019application combin\u00e9e de l\u2019article 10 de la convention et de l\u2019article 8 de la Convention multilat\u00e9rale (condition de d\u00e9tention de 365 jours). Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Du dividende brut \u00e0 l\u2019imp\u00f4t final<\/h2><p>Pour un r\u00e9sident de France qui re\u00e7oit un dividende isra\u00e9lien\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Isra\u00ebl<\/b><span>Au plus 15 % du montant brut pour un particulier b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, c).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t isra\u00e9lien n\u2019est pas d\u00e9ductible du revenu (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Isra\u00ebl conform\u00e9ment \u00e0 l\u2019article 10, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/avocat-se-disant-installe-a-tel-aviv-mais-declarant-ses-revenus-a-paris\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>29 juin 2026<\/small><\/div><p>Avocat se disant install\u00e9 \u00e0 Tel Aviv mais d\u00e9clarant ses revenus \u00e0 Paris\u00a0: r\u00e9sident fran\u00e7ais, il est impos\u00e9 sur 1\u00a0107\u00a0447,82 \u20ac cr\u00e9dit\u00e9s \u00e0 son compte courant et sur les redevances de sa marque<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/compte-suisse-d-une-societe-panameenne-le-controle-exclusif-par-un-resident\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>12 mai 2022<\/small><\/div><p>Compte suisse d&#x27;une soci\u00e9t\u00e9 panam\u00e9enne\u00a0: le contr\u00f4le exclusif par un r\u00e9sident fran\u00e7ais d\u00e9clenche l&#x27;article 123 bis, m\u00eame en cas de troubles de la m\u00e9moire<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-installes-en-israel-sous-l-exoneration-des-nouveaux-immigrants\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>13 octobre 2022<\/small><\/div><p>Retrait\u00e9s install\u00e9s en Isra\u00ebl sous l&#x27;exon\u00e9ration des nouveaux immigrants\u00a0: r\u00e9sidents isra\u00e9liens au sens de la convention, leurs pensions priv\u00e9es fran\u00e7aises ne sont imposables qu&#x27;en Isra\u00ebl d\u00e8s le d\u00e9m\u00e9nagement<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/israel\/#decisions\">Voir les 13 d\u00e9cisions qui concernent Isra\u00ebl \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le plafond conventionnel ne s\u2019applique qu\u2019au b\u00e9n\u00e9ficiaire effectif des dividendes, et l\u2019\u00c9tat de la source applique d\u2019abord sa propre l\u00e9gislation\u00a0: il faut souvent justifier de sa r\u00e9sidence pour obtenir le taux r\u00e9duit, au besoin par une attestation certifi\u00e9e par l\u2019administration de l\u2019autre \u00c9tat (article 25, paragraphe 5, b). Pour un dirigeant d\u00e9tenant ses titres via une soci\u00e9t\u00e9, les taux de 5 % et 10 % supposent une d\u00e9tention d\u2019au moins 365 jours.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=israel-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 fiscalit\u00e9 de 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 d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou isra\u00e9lienne et vous r\u00e9sidez dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=israel-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/israel\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/israel\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/israel\/\">Convention France\u2013Isra\u00ebl : 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\/israel\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/israel\/double-imposition\/\"><small>Art. 23<\/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 pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes, si le particulier en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, c).<\/p><\/details><details><summary>La France impose-t-elle aussi un dividende isra\u00e9lien d\u00e9j\u00e0 tax\u00e9 en Isra\u00ebl\u00a0?<\/summary><p>Oui, si vous \u00eates r\u00e9sident de France\u00a0; l\u2019imp\u00f4t isra\u00e9lien pr\u00e9lev\u00e9 conform\u00e9ment \u00e0 l\u2019article 10 ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Qui peut b\u00e9n\u00e9ficier du taux de 5 %\u00a0?<\/summary><p>Une soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire effective qui d\u00e9tient directement ou indirectement au moins 10 % du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 J\u00e9rusalem le 31 juillet 1995, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Isra\u00ebl le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Isra\u00ebl modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 18 juillet 1996\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et Isra\u00ebl. 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 Isra\u00ebl ?<\/span><h3>Faire v\u00e9rifier la fiscalit\u00e9 de 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=israel-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 Isra\u00ebl<\/span><div class=\"rel\"><a href=\"\/decisions\/comptes-et-assurances-vie-en-suisse-au-luxembourg-et-en-israel-omis-apres-une\/\">Comptes et assurances-vie en Suisse, au Luxembourg et en Isra\u00ebl omis apr\u00e8s une premi\u00e8re r\u00e9gularisation\u00a0: majoration de 40 %, perte des r\u00e9ductions d&#x27;imp\u00f4t et amendes de 1 500 \u20ac maintenues pour les h\u00e9ritiers<small>TA Lyon, 30 d\u00e9cembre 2022<\/small><\/a><a href=\"\/decisions\/heritiere-beneficiaire-d-un-trust-americain-faute-de-preuve-qu-il-s-agit-de\/\">H\u00e9riti\u00e8re b\u00e9n\u00e9ficiaire d&#x27;un trust am\u00e9ricain\u00a0: faute de preuve qu&#x27;il s&#x27;agit de revenus et non de capital, les sommes re\u00e7ues en 2012 et 2013 ne sont pas imposables comme distributions de trust<small>CAA Paris, 21 avril 2023<\/small><\/a><a href=\"\/decisions\/201-jours-en-israel-contre-164-en-france-le-retraite-qui-garde-son-appartement\/\">201 jours en Isra\u00ebl contre 164 en France\u00a0: le retrait\u00e9 qui garde son appartement parisien entretenu toute l&#x27;ann\u00e9e par une employ\u00e9e \u00e0 domicile y conserve son foyer<small>CAA Paris, 20 octobre 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/israel\/\">Convention France\u2013Isra\u00ebl : 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 Isra\u00ebl ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=israel-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":22386,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23019","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23019","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=23019"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23019\/revisions"}],"predecessor-version":[{"id":28492,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23019\/revisions\/28492"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22386"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}