{"id":23072,"date":"2026-11-08T12:45:25","date_gmt":"2026-11-08T11:45:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kazakhstan\/salaires\/"},"modified":"2026-11-09T00:17:18","modified_gmt":"2026-11-08T23:17:18","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kazakhstan\/salaires\/","title":{"rendered":"Salari\u00e9 au Kazakhstan ou en mission\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? L\u2019article 15 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\":\"Comment se comptent les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 15, paragraphe 2, a), et non sur la seule ann\u00e9e civile.\"}},{\"@type\":\"Question\",\"name\":\"R\u00e9sident de France, mon salaire impos\u00e9 au Kazakhstan l\u2019est-il aussi en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte en France, mais le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019il soit soumis \u00e0 l\u2019imp\u00f4t au Kazakhstan (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Quelle r\u00e8gle pour un administrateur de soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les jetons de pr\u00e9sence sont imposables dans l\u2019\u00c9tat dont la soci\u00e9t\u00e9 est r\u00e9sidente (article 16) ; c\u00f4t\u00e9 fran\u00e7ais, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kazakhstan, plafonn\u00e9 (article 23, paragraphe 1, a, ii).\"}}]}<\/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 15 \u00b7 Salaires<\/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>Salari\u00e9 au Kazakhstan ou en mission\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? L\u2019article 15 de la convention franco-kazakhe<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors l\u2019imposer. Une mission reste imposable dans le seul \u00c9tat de r\u00e9sidence si trois conditions cumulatives sont remplies, dont un s\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><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><\/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 15 \u00b7 Salaires<\/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>Les salaires sont imposables dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors les imposer (article 15, paragraphe 1).<\/li><li>Ils restent imposables dans le seul \u00c9tat de r\u00e9sidence si le s\u00e9jour n\u2019exc\u00e8de pas 183 jours sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale (article 15, paragraphe 2, a).<\/li><li>Il faut aussi que l\u2019employeur ne soit pas r\u00e9sident de l\u2019autre \u00c9tat et que la charge ne soit pas support\u00e9e par un \u00e9tablissement stable ou une base fixe qu\u2019il y a (article 15, paragraphe 2, b et c).<\/li><li>Les jetons de pr\u00e9sence d\u2019administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 qui les verse (article 16).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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 du Kazakhstan travaillant au Kazakhstan<\/span><span class=\"etat \">Kazakhstan<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France d\u00e9tach\u00e9 au Kazakhstan plus de 183 jours sur douze mois<\/span><span class=\"etat \">Kazakhstan\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Mission de 183 jours au plus, employeur fran\u00e7ais, sans \u00e9tablissement au Kazakhstan supportant le salaire<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>Personnel navigant d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat de l\u2019entreprise exploitante<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 kazakhe<\/span><span class=\"etat \">Kazakhstan\u00a0; cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 16 et 23 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 16, 18, 19 et 20, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l\u2019emploi ne soit exerc\u00e9 dans l\u2019autre Etat contractant. Si l\u2019emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 exerc\u00e9 dans l\u2019autre Etat contractant ne sont imposables que dans le premier Etat si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours au cours de toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d\u2019un employeur qui n\u2019est pas r\u00e9sident de l\u2019autre Etat, et c) La charge des r\u00e9mun\u00e9rations n\u2019est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe que l\u2019employeur a dans l\u2019autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions de la mission courte<\/h2><p>Le salaire d\u2019une mission au Kazakhstan reste imposable dans le seul \u00c9tat de r\u00e9sidence si les trois conditions sont r\u00e9unies (article 15, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>S\u00e9jour d\u2019au plus 183 jours au total sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>Le salaire est pay\u00e9 par un employeur qui n\u2019est pas r\u00e9sident de l\u2019\u00c9tat o\u00f9 le travail est effectu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge<\/b><span>Le salaire n\u2019est pas support\u00e9 par un \u00e9tablissement stable ou une base fixe de l\u2019employeur dans cet \u00c9tat.<\/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>Le d\u00e9compte des 183 jours se fait sur une p\u00e9riode glissante de douze mois, pas sur l\u2019ann\u00e9e civile\u00a0: deux missions \u00e0 cheval sur deux ann\u00e9es peuvent d\u00e9passer le seuil. Pour un r\u00e9sident de France impos\u00e9 au Kazakhstan sur son salaire, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t fran\u00e7ais sur ce salaire, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t kazakh.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kazakhstan-salaires-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 mission au Kazakhstan<\/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 \u00eates ou serez salari\u00e9 au Kazakhstan, en d\u00e9tachement ou en contrat local\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-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/kazakhstan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><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\/\">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\/\"><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\/\" class=\"cur\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment se comptent les 183 jours\u00a0?<\/summary><p>Sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 15, paragraphe 2, a), et non sur la seule ann\u00e9e civile.<\/p><\/details><details><summary>R\u00e9sident de France, mon salaire impos\u00e9 au Kazakhstan l\u2019est-il aussi en France\u00a0?<\/summary><p>Il est pris en compte en France, mais le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019il soit soumis \u00e0 l\u2019imp\u00f4t au Kazakhstan (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Quelle r\u00e8gle pour un administrateur de soci\u00e9t\u00e9\u00a0?<\/summary><p>Les jetons de pr\u00e9sence sont imposables dans l\u2019\u00c9tat dont la soci\u00e9t\u00e9 est r\u00e9sidente (article 16)\u00a0; c\u00f4t\u00e9 fran\u00e7ais, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kazakhstan, plafonn\u00e9 (article 23, paragraphe 1, a, ii).<\/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 mission au Kazakhstan\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-salaires-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-salaires-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 15 \u00b7 Salaires 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 France<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-23072","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23072","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=23072"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23072\/revisions"}],"predecessor-version":[{"id":28617,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23072\/revisions\/28617"}],"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=23072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}