{"id":23070,"date":"2026-11-08T12:45:09","date_gmt":"2026-11-08T11:45:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kazakhstan\/residence-fiscale\/"},"modified":"2026-11-09T00:17:07","modified_gmt":"2026-11-08T23:17:07","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kazakhstan\/residence-fiscale\/","title":{"rendered":"Install\u00e9 au Kazakhstan, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-kazakhe"},"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\":\"Suffit-il de s\u2019installer au Kazakhstan pour ne plus \u00eatre r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Si la l\u00e9gislation fran\u00e7aise vous consid\u00e8re toujours comme r\u00e9sident, l\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si j\u2019ai un logement dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous \u00eates r\u00e9sident de l\u2019\u00c9tat avec lequel vos liens personnels et \u00e9conomiques sont les plus \u00e9troits, celui de votre centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Une personne impos\u00e9e au Kazakhstan sur ses seuls revenus kazakhs y est-elle r\u00e9sidente ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans cet \u00c9tat que pour les revenus de sources qui y sont situ\u00e9es ou pour la fortune qui y est situ\u00e9e (article 4, 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\/kazakhstan\/\">France\u2013Kazakhstan<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kazakhstan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018<\/span><\/div>\n<h1>Install\u00e9 au Kazakhstan, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-kazakhe<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat la personne que sa l\u00e9gislation assujettit \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue, \u00e0 l\u2019exclusion de celle qui n\u2019y est impos\u00e9e que sur ses revenus locaux. Si la France et le Kazakhstan vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 4 tranche selon une cascade de crit\u00e8res.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-kazakhstan.webp\" alt=\"Grand lac d\u2019Almaty, Kazakhstan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Grand lac d\u2019Almaty, Kazakhstan<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction, de son si\u00e8ge social ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>N\u2019est pas r\u00e9sident la personne qui n\u2019est impos\u00e9e dans cet \u00c9tat que sur ses revenus de source locale ou sa fortune qui y est situ\u00e9e (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, l\u2019\u00c9tat du foyer d\u2019habitation permanent l\u2019emporte, puis celui du centre des int\u00e9r\u00eats vitaux, du s\u00e9jour habituel et de la nationalit\u00e9 (article 4, paragraphe 2, a \u00e0 c).<\/li><li>Pour une personne qui a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\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>Foyer d\u2019habitation permanent au Kazakhstan seulement<\/span><span class=\"etat \">Kazakhstan<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent en France seulement<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable ou aucun foyer<\/span><span class=\"etat \">\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Pour une soci\u00e9t\u00e9 r\u00e9sidente des deux \u00c9tats, le si\u00e8ge de direction effective l\u2019emporte\u00a0; \u00e0 d\u00e9faut d\u2019accord des autorit\u00e9s comp\u00e9tentes sur ce lieu, elle n\u2019est r\u00e9sidente d\u2019aucun des deux \u00c9tats pour l\u2019application de la convention (article 4, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l\u2019expression \u00ab\u00a0r\u00e9sident d\u2019un Etat contractant\u00a0\u00bb d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l\u2019imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction, de son si\u00e8ge social ou de tout autre crit\u00e8re de nature analogue. [\u2026] Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans cet Etat que pour les revenus de sources situ\u00e9es dans cet Etat ou pour la fortune qui y est situ\u00e9e. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident de l\u2019Etat o\u00f9 elle dispose d\u2019un foyer d\u2019habitation permanent\u00a0; si elle dispose d\u2019un foyer d\u2019habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l\u2019Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Lorsque les deux l\u00e9gislations vous consid\u00e8rent comme r\u00e9sident, la convention applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre (article 4, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/stock-options-et-actions-gratuites-recues-en-expatriation-au-kazakhstan-puis\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>8 juillet 2025<\/small><\/div><p>Stock-options et actions gratuites re\u00e7ues en expatriation au Kazakhstan puis c\u00e9d\u00e9es apr\u00e8s le retour en France\u00a0: imposables en France, sans cr\u00e9dit d&#x27;imp\u00f4t faute de preuve de l&#x27;imp\u00f4t kazakh acquitt\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/kazakhstan\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Kazakhstan \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La r\u00e9sidence au sens de la convention commande tout le reste\u00a0: qui impose la pension, le salaire, les dividendes. Garder un logement disponible en France, y laisser sa famille ou l\u2019essentiel de ses revenus peut suffire \u00e0 rester r\u00e9sident fran\u00e7ais malgr\u00e9 une installation \u00e0 Almaty ou Astana. La situation se pr\u00e9pare avant le d\u00e9part et se documente\u00a0: logement, lieu de vie de la famille, activit\u00e9, comptes.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-residence-fiscale-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 ma r\u00e9sidence avant le d\u00e9part<\/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 partagez votre vie entre la France et le Kazakhstan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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\/kazakhstan\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/kazakhstan\/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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Suffit-il de s\u2019installer au Kazakhstan pour ne plus \u00eatre r\u00e9sident de France\u00a0?<\/summary><p>Non. Si la l\u00e9gislation fran\u00e7aise vous consid\u00e8re toujours comme r\u00e9sident, l\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9.<\/p><\/details><details><summary>Que se passe-t-il si j\u2019ai un logement dans les deux pays\u00a0?<\/summary><p>Vous \u00eates r\u00e9sident de l\u2019\u00c9tat avec lequel vos liens personnels et \u00e9conomiques sont les plus \u00e9troits, celui de votre centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Une personne impos\u00e9e au Kazakhstan sur ses seuls revenus kazakhs y est-elle r\u00e9sidente\u00a0?<\/summary><p>Non\u00a0: l\u2019expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans cet \u00c9tat que pour les revenus de sources qui y sont situ\u00e9es ou pour la fortune qui y est situ\u00e9e (article 4, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kazakhstan le 25 juin 2018 \u2014 Version consolid\u00e9e de la convention entre le Kazakhstan et la France modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2000\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er octobre 2020 pour le Kazakhstan. 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 au Kazakhstan ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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=kazakhstan-residence-fiscale-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\/kazakhstan\/\">Convention France\u2013Kazakhstan : 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 au Kazakhstan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-residence-fiscale-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\u2013Kazakhstan \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013KazakhstanConvention sign\u00e9e \u00e0 Paris le 3 f\u00e9vrier 1998 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22391,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23070","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23070","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=23070"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23070\/revisions"}],"predecessor-version":[{"id":28611,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23070\/revisions\/28611"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22391"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}