{"id":23119,"date":"2026-11-08T12:51:39","date_gmt":"2026-11-08T11:51:39","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/lituanie\/double-imposition\/"},"modified":"2026-11-09T00:22:55","modified_gmt":"2026-11-08T23:22:55","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/lituanie\/double-imposition\/","title":{"rendered":"Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Lituanie\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\":\"L\u2019imp\u00f4t lituanien est-il d\u00e9ductible du revenu en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il n\u2019est pas d\u00e9ductible des revenus, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Que signifie \u00ab montant de l\u2019imp\u00f4t pay\u00e9 en Lituanie \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t lituanien effectivement support\u00e9 \u00e0 titre d\u00e9finitif \u00e0 raison des revenus consid\u00e9r\u00e9s, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France (article 23, paragraphe 1, c, ii).\"}},{\"@type\":\"Question\",\"name\":\"La Lituanie peut-elle appliquer une r\u00e8gle plus favorable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : le m\u00e9canisme du paragraphe 2 s\u2019applique sous r\u00e9serve que la l\u00e9gislation lituanienne ne pr\u00e9voie pas un traitement plus favorable (article 23, 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\/lituanie\/\">France\u2013Lituanie<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Lituanie<\/span><span class=\"metaline\">Convention du 7 juillet 1997, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017\u00a0; articles 11 et 12 modifi\u00e9s par l\u2019activation de la clause de la nation la plus favoris\u00e9e (protocole, paragraphes 8 et 9)<\/span><\/div>\n<h1>Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Lituanie\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La France ne pratique pas d\u2019exon\u00e9ration pure\u00a0: elle int\u00e8gre les revenus de source lituanienne dans son calcul, puis accorde un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant ou \u00e0 l\u2019imp\u00f4t pay\u00e9 en Lituanie, plafonn\u00e9. La Lituanie accorde de son c\u00f4t\u00e9 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/lituanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/lituanie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/lituanie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/lituanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-lituanie.webp\" alt=\"Vilnius, Lituanie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Vilnius, Lituanie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Lituanie sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t lituanien n\u2019\u00e9tant pas d\u00e9ductible, mais un cr\u00e9dit d\u2019imp\u00f4t est accord\u00e9 (article 23, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, comme les salaires, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le revenu est soumis \u00e0 l\u2019imp\u00f4t en Lituanie (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t lituanien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>En Lituanie, l\u2019imp\u00f4t pay\u00e9 en France est d\u00e9duit, dans la limite de la fraction d\u2019imp\u00f4t lituanien correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode s\u2019applique \u00e0 votre revenu\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, salaire imposable en Lituanie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats lituaniens<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t lituanien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, plus-value sur un immeuble lituanien<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t lituanien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Lituanie, revenus imposables en France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 lituanienne d\u00e9tenant au moins 10 % d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Cr\u00e9dit incluant l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices distribu\u00e9s<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, 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\u2019en Lituanie conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t lituanien n\u2019est 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\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, i<\/span><p>\u00ab pour les revenus non mentionn\u00e9s au ii, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t \u00e0 raison de ces revenus en Lituanie\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul du cr\u00e9dit c\u00f4t\u00e9 France<\/h2><p>L\u2019article 23, paragraphe 1, c, d\u00e9finit les notions utilis\u00e9es\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Revenus int\u00e9gr\u00e9s<\/b><span>Les revenus de source lituanienne entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Au bar\u00e8me progressif\u00a0: revenus nets consid\u00e9r\u00e9s multipli\u00e9s par le taux moyen effectif du revenu global (art. 23 \u00a7 1 c i).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux proportionnel<\/b><span>Revenus nets multipli\u00e9s par le taux effectivement appliqu\u00e9 (art. 23 \u00a7 1 c i).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t pay\u00e9 en Lituanie<\/b><span>L\u2019imp\u00f4t lituanien effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention (art. 23 \u00a7 1 c ii).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/dirigeant-d-une-societe-lituanienne-vivant-a-lyon-avec-sa-famille-domicile\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>18 d\u00e9cembre 2025<\/small><\/div><p>Dirigeant d&#x27;une soci\u00e9t\u00e9 lituanienne vivant \u00e0 Lyon avec sa famille\u00a0: domicile fiscal en France, salaires lituaniens et b\u00e9n\u00e9fices reconstitu\u00e9s de la filiale fran\u00e7aise impos\u00e9s, p\u00e9nalit\u00e9s pour manquement d\u00e9lib\u00e9r\u00e9 annul\u00e9es<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-lituanienne-de-negoce-de-vehicules-dirigee-depuis-l-yonne-assimilee-a\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>30 juin 2026<\/small><\/div><p>Soci\u00e9t\u00e9 lituanienne de n\u00e9goce de v\u00e9hicules dirig\u00e9e depuis l&#x27;Yonne\u00a0: assimil\u00e9e \u00e0 une EURL, ses b\u00e9n\u00e9fices sont impos\u00e9s chez l&#x27;associ\u00e9 unique domicili\u00e9 en France, avec TVA et majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/lituanie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Lituanie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un salaire ou une pension imposable en Lituanie, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t fran\u00e7ais sur ce revenu, mais le revenu reste pris en compte dans le calcul et peut peser sur le taux appliqu\u00e9 aux autres revenus. Pour les dividendes et int\u00e9r\u00eats, le cr\u00e9dit repose sur l\u2019imp\u00f4t lituanien effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention, donc dans la limite des plafonds de retenue des articles 10 et 11.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=lituanie-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>V\u00e9rifier ma d\u00e9claration franco-lituanienne<\/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 d\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s en Lituanie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=lituanie-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\/lituanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/lituanie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/lituanie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/lituanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/lituanie\/\">Convention France\u2013Lituanie : 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\/lituanie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/lituanie\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">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>L\u2019imp\u00f4t lituanien est-il d\u00e9ductible du revenu en France\u00a0?<\/summary><p>Non\u00a0: il n\u2019est pas d\u00e9ductible des revenus, mais il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Que signifie \u00ab\u00a0montant de l\u2019imp\u00f4t pay\u00e9 en Lituanie\u00a0\u00bb\u00a0?<\/summary><p>L\u2019imp\u00f4t lituanien effectivement support\u00e9 \u00e0 titre d\u00e9finitif \u00e0 raison des revenus consid\u00e9r\u00e9s, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France (article 23, paragraphe 1, c, ii).<\/p><\/details><details><summary>La Lituanie peut-elle appliquer une r\u00e8gle plus favorable\u00a0?<\/summary><p>Oui\u00a0: le m\u00e9canisme du paragraphe 2 s\u2019applique sous r\u00e9serve que la l\u00e9gislation lituanienne ne pr\u00e9voie pas un traitement plus favorable (article 23, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 7 juillet 1997, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017\u00a0; articles 11 et 12 modifi\u00e9s par l\u2019activation de la clause de la nation la plus favoris\u00e9e (protocole, paragraphes 8 et 9) \u2014 Version consolid\u00e9e de la convention avec la Lituanie modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 2001\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et la Lituanie.. 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 Lituanie ?<\/span><h3>V\u00e9rifier ma d\u00e9claration franco-lituanienne\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=lituanie-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\/lituanie\/\">Convention France\u2013Lituanie : 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 Lituanie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=lituanie-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\u2013Lituanie \u203a Article 23 \u00b7 Double imposition Convention France\u2013LituanieConvention du 7 juillet 1997, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017\u00a0; articles 11 et 12<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22397,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23119","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23119","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=23119"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23119\/revisions"}],"predecessor-version":[{"id":28742,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23119\/revisions\/28742"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22397"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}