{"id":23182,"date":"2026-11-08T13:00:43","date_gmt":"2026-11-08T12:00:43","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/double-imposition\/"},"modified":"2026-11-08T13:00:43","modified_gmt":"2026-11-08T12:00:43","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/double-imposition\/","title":{"rendered":"Comment la France et Malte \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 de l\u2019accord"},"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\":\"Un revenu imposable seulement \u00e0 Malte co\u00fbte-t-il de l\u2019imp\u00f4t en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est int\u00e9gr\u00e9 au calcul, mais le cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface ; il peut toutefois influer sur l\u2019imp\u00f4t des autres revenus selon le mode de calcul (article 24, paragraphe 1, a, i et c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour les revenus imposables dans les deux \u00c9tats, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Comment Malte \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t maltais pour l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur les revenus de source fran\u00e7aise, sous r\u00e9serve de la l\u00e9gislation maltaise (article 24, paragraphe 2).\"}}]}<\/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\/malte\/\">France\u2013Malte<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Malte<\/span><span class=\"metaline\">Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et Malte \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 de l\u2019accord<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, les revenus maltais sont pris en compte dans le calcul de l\u2019imp\u00f4t, puis neutralis\u00e9s par un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend du partage du droit d\u2019imposer. Malte accorde, elle aussi, un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-malte.webp\" alt=\"Marsaxlokk, Malte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Marsaxlokk, Malte<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus provenant de Malte et imposables \u00e0 Malte selon l\u2019accord sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France, et l\u2019imp\u00f4t maltais n\u2019en est pas d\u00e9ductible (article 24, paragraphe 1, a).<\/li><li>Pour les revenus imposables seulement \u00e0 Malte, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 1, a, i).<\/li><li>Pour les revenus imposables \u00e0 Malte et en France, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><li>Malte accorde un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t maltais pour l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur les revenus de source fran\u00e7aise (article 24, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t pour un r\u00e9sident de France\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>Revenu que seule Malte peut imposer selon l\u2019accord<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Salaire d\u2019un emploi exerc\u00e9 \u00e0 Malte ou loyers d\u2019un bien maltais<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t maltais, plafonn\u00e9<\/span><span class=\"ref\">Art. 6, 15 et 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Dividendes ou int\u00e9r\u00eats de source maltaise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t maltais, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Revenus de source fran\u00e7aise d\u2019un r\u00e9sident de Malte<\/span><span class=\"etat \">Malte, cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 24 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Lorsqu\u2019un \u00c9tat n\u2019impose un revenu que s\u2019il y est transf\u00e9r\u00e9 ou re\u00e7u, l\u2019exon\u00e9ration dans l\u2019autre \u00c9tat ne porte que sur le montant effectivement transf\u00e9r\u00e9 ou re\u00e7u (article 24, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent de Malte et qui sont imposables ou ne sont imposables que dans cet \u00c9tat conform\u00e9ment aux dispositions du pr\u00e9sent Accord, sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu\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 maltais n\u2019est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal\u00a0: i) pour les revenus qui, selon les dispositions de l\u2019Accord, ne sont imposables qu\u2019\u00e0 Malte, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; ii) pour les revenus qui, selon les dispositions de l\u2019Accord, sont imposables \u00e0 Malte, au montant de l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte conform\u00e9ment aux dispositions de l\u2019Accord\u00a0; ce cr\u00e9dit d\u2019imp\u00f4t ne peut toutefois exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 3<\/span><p>\u00ab Lorsque l\u2019Accord pr\u00e9voit qu\u2019un revenu provenant d\u2019un \u00c9tat contractant est exon\u00e9r\u00e9, en tout ou partie, d\u2019imp\u00f4t dans cet \u00c9tat contractant et lorsqu\u2019en vertu de la l\u00e9gislation en vigueur dans l\u2019autre \u00c9tat contractant, ce revenu n\u2019est imposable qu\u2019\u00e0 concurrence du montant de ce revenu transf\u00e9r\u00e9 ou re\u00e7u dans cet autre \u00c9tat et non \u00e0 concurrence du montant total dudit revenu, l\u2019exon\u00e9ration totale ou partielle dans le premier \u00c9tat contractant n\u2019est accord\u00e9e que pour le montant du revenu transf\u00e9r\u00e9 ou re\u00e7u dans l\u2019autre \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 24, paragraphe 1, modifi\u00e9 et compl\u00e9t\u00e9 par l\u2019article 7 de l\u2019avenant du 8 juillet 1994. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement en trois temps<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit un revenu de Malte\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Quel article\u00a0?<\/b><span>Identifier l\u2019article de l\u2019accord qui donne \u00e0 Malte le droit d\u2019imposer, seule ou en partage.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Int\u00e9gration du revenu<\/b><span>Le revenu est compris dans le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais si seule Malte impose\u00a0; \u00e9gal \u00e0 l\u2019imp\u00f4t maltais plafonn\u00e9 en cas de partage.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Montant de l\u2019imp\u00f4t fran\u00e7ais correspondant<\/b><span>Il se calcule selon le taux proportionnel ou le taux moyen du bar\u00e8me (article 24, paragraphe 1, c).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Avec Malte, la France ne pratique pas une simple exon\u00e9ration\u00a0: tous les revenus maltais sont int\u00e9gr\u00e9s au calcul de l\u2019imp\u00f4t fran\u00e7ais, puis un cr\u00e9dit d\u2019imp\u00f4t efface la part qui revient \u00e0 Malte. Quand seule Malte peut imposer, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0; en cas de partage, il est limit\u00e9 \u00e0 l\u2019imp\u00f4t r\u00e9ellement support\u00e9 \u00e0 Malte. Le paragraphe 3 ajoute une condition pour les revenus impos\u00e9s \u00e0 Malte seulement s\u2019ils y sont transf\u00e9r\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 chiffrer ma situation franco-maltaise<\/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 r\u00e9sident de France et vous percevez des revenus de Malte, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un revenu imposable seulement \u00e0 Malte co\u00fbte-t-il de l\u2019imp\u00f4t en France\u00a0?<\/summary><p>Il est int\u00e9gr\u00e9 au calcul, mais le cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface\u00a0; il peut toutefois influer sur l\u2019imp\u00f4t des autres revenus selon le mode de calcul (article 24, paragraphe 1, a, i et c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: pour les revenus imposables dans les deux \u00c9tats, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Comment Malte \u00e9vite-t-elle la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>Par un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t maltais pour l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur les revenus de source fran\u00e7aise, sous r\u00e9serve de la l\u00e9gislation maltaise (article 24, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord franco maltais modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (Convention multilat\u00e9rale en vigueur pour Malte depuis le 1er avril 2019). 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 \u00e0 Malte ?<\/span><h3>Faire chiffrer ma situation franco-maltaise\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=malte-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\/malte\/\">Convention France\u2013Malte : 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 \u00e0 Malte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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\u2013Malte \u203a Article 24 \u00b7 Double imposition Convention France\u2013MalteAccord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22473,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23182","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23182","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=23182"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23182\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22473"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}