{"id":23074,"date":"2026-11-08T12:45:42","date_gmt":"2026-11-08T11:45:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/kenya\/double-imposition\/"},"modified":"2026-11-09T00:17:28","modified_gmt":"2026-11-08T23:17:28","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/kenya\/double-imposition\/","title":{"rendered":"Comment la convention franco-kenyane \u00e9vite-t-elle d\u2019\u00eatre impos\u00e9 deux fois\u00a0? L\u2019article 22"},"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 revenus kenyans sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais ; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan (article 22, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un imp\u00f4t au bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le rapport entre l\u2019imp\u00f4t effectivement d\u00fb sur le revenu net global et ce revenu net global (article 22, paragraphe 1, b, i).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (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\/kenya\/\">France\u2013Kenya<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kenya<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kenya le 26 novembre 2019, et par l\u2019activation de la clause de la nation la plus favoris\u00e9e de l\u2019article 28<\/span><\/div>\n<h1>Comment la convention franco-kenyane \u00e9vite-t-elle d\u2019\u00eatre impos\u00e9 deux fois\u00a0? L\u2019article 22<\/h1>\n<p class=\"lead\">La France prend en compte les revenus imposables au Kenya et accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la nature du revenu. Le Kenya accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9, ou exon\u00e8re avec taux effectif les revenus imposables seulement en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/kenya\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-kenya.webp\" alt=\"Nairobi, Kenya\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Nairobi, Kenya<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 fran\u00e7ais, les revenus imposables au Kenya sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t kenyan n\u2019\u00e9tant pas d\u00e9ductible du revenu (article 22, paragraphe 1, a).<\/li><li>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan (article 22, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, r\u00e9mun\u00e9rations de l\u2019article 16 et revenus d\u2019artistes, il est \u00e9gal \u00e0 l\u2019imp\u00f4t kenyan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 kenyan, les revenus imposables seulement en France sont exon\u00e9r\u00e9s avec taux effectif\u00a0; ceux imposables dans les deux \u00c9tats ouvrent droit \u00e0 un cr\u00e9dit plafonn\u00e9 (article 22, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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 France\u00a0: salaires, loyers kenyans<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances kenyans<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t kenyan, plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Kenya\u00a0: revenus imposables seulement en France<\/span><span class=\"etat \">Exon\u00e9ration au Kenya, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Kenya\u00a0: revenus imposables dans les deux \u00c9tats<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">C\u00f4t\u00e9 fran\u00e7ais, la convention couvre l\u2019imp\u00f4t sur le revenu mais aussi les contributions sociales g\u00e9n\u00e9ralis\u00e9es et les contributions pour le remboursement de la dette sociale (article 2, paragraphe 3, a). Chaque \u00c9tat conserve le droit d\u2019imposer ses r\u00e9sidents en cas de double exon\u00e9ration due \u00e0 une divergence de qualification (article 22, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention les revenus qui sont imposables ou ne sont imposables qu&#x27;au Kenya conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t kenyan n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i) et ii), \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, b<\/span><p>\u00ab quand un r\u00e9sident du Kenya re\u00e7oit des revenus de sources fran\u00e7aises, qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables dans les deux Etats, le Kenya accorde un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t sur le revenu de cette personne d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t pay\u00e9 en France. Cependant, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der la part de l&#x27;imp\u00f4t kenyan tel que d\u00e9termin\u00e9 avant que le cr\u00e9dit n&#x27;ait \u00e9t\u00e9 accord\u00e9, qui se rapporte au revenu provenant de France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux cr\u00e9dits d\u2019imp\u00f4t diff\u00e9rents c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, le revenu kenyan est toujours pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; seul le montant du cr\u00e9dit change (article 22, paragraphe 1, a)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu imposable au Kenya entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t kenyan n\u2019en est pas d\u00e9ductible.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/b><span>Pour les revenus non vis\u00e9s au ii (loyers, salaires\u2026), le cr\u00e9dit neutralise l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t kenyan sur ce revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t kenyan<\/b><span>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, r\u00e9mun\u00e9rations de l\u2019article 16 et autres revenus de l\u2019article 21 notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Kenya.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>Ce second cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/chef-de-chantier-au-kenya-salarie-d-une-societe-des-iles-vierges-britanniques-l\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>15 janvier 2026<\/small><\/div><p>Chef de chantier au Kenya salari\u00e9 d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: l&#x27;\u00e9tablissement fran\u00e7ais de l&#x27;employeur ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A, et aucun imp\u00f4t k\u00e9nyan n&#x27;est prouv\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/chef-mecanicien-petrolier-employe-par-une-societe-des-iles-vierges-britanniques\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>15 janvier 2026<\/small><\/div><p>Chef m\u00e9canicien p\u00e9trolier employ\u00e9 par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, m\u00eame si l&#x27;employeur a un \u00e9tablissement immatricul\u00e9 en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/kenya\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Kenya \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais ne vaut que si le revenu est effectivement soumis \u00e0 l\u2019imp\u00f4t kenyan. Pour les dividendes et int\u00e9r\u00eats, il se limite \u00e0 l\u2019imp\u00f4t kenyan effectivement support\u00e9 \u00e0 titre d\u00e9finitif\u00a0: une retenue trop \u00e9lev\u00e9e doit \u00eatre r\u00e9clam\u00e9e au Kenya, pas imput\u00e9e en France. Les autres revenus de source kenyane non trait\u00e9s ailleurs restent aussi imposables au Kenya (article 21, paragraphe 4).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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 ma d\u00e9claration franco-kenyane<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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\/kenya\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/kenya\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/kenya\/\">Convention France\u2013Kenya : 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\/kenya\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/kenya\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">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>Mes revenus kenyans sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t kenyan (article 22, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Pour un imp\u00f4t au bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le rapport entre l\u2019imp\u00f4t effectivement d\u00fb sur le revenu net global et ce revenu net global (article 22, paragraphe 1, b, i).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (ensemble un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Kenya le 26 novembre 2019, et par l\u2019activation de la clause de la nation la plus favoris\u00e9e de l\u2019article 28 \u2014 Version consolid\u00e9e de la convention avec le Kenya modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 2010\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er mai 2025 pour le Kenya. 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 Kenya ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-kenyane\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=kenya-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\/kenya\/\">Convention France\u2013Kenya : 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 Kenya ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=kenya-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\u2013Kenya \u203a Article 22 \u00b7 Double imposition Convention France\u2013KenyaConvention sign\u00e9e \u00e0 Nairobi le 4 d\u00e9cembre 2007 (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":22392,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23074","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23074","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=23074"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23074\/revisions"}],"predecessor-version":[{"id":28624,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23074\/revisions\/28624"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22392"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}