{"id":23189,"date":"2026-11-08T13:01:42","date_gmt":"2026-11-08T12:01:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/salaires\/"},"modified":"2026-11-09T00:30:19","modified_gmt":"2026-11-08T23:30:19","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/salaires\/","title":{"rendered":"Salari\u00e9 entre la France et Malte\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours"},"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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Il faut aussi que l\u2019employeur ne soit pas r\u00e9sident de Malte et qu\u2019aucun \u00e9tablissement stable ou base fixe qu\u2019il y poss\u00e8de ne supporte la charge du salaire (article 15, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle un salaire imposable \u00e0 Malte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 24, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Les jetons de pr\u00e9sence d\u2019une soci\u00e9t\u00e9 maltaise sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont imposables \u00e0 Malte (article 16). Un r\u00e9sident de France les inclut dans l\u2019imp\u00f4t fran\u00e7ais avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t maltais, plafonn\u00e9 (article 24, 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\/malte\/\">France\u2013Malte<\/a> \u203a Article 15 \u00b7 Salaires<\/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>Salari\u00e9 entre la France et Malte\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat o\u00f9 le travail est effectu\u00e9. Une mission courte reste imposable dans l\u2019\u00c9tat de r\u00e9sidence si trois conditions cumulatives sont r\u00e9unies, dont la limite de 183 jours par ann\u00e9e civile.<\/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 15 \u00b7 Salaires<\/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 salaires d\u2019un r\u00e9sident d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors imposer la r\u00e9mun\u00e9ration correspondante (article 15, paragraphe 1).<\/li><li>Le salaire d\u2019un emploi exerc\u00e9 dans l\u2019autre \u00c9tat reste imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence si le s\u00e9jour n\u2019exc\u00e8de pas 183 jours au total au cours de l\u2019ann\u00e9e civile, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre \u00c9tat et si un \u00e9tablissement stable n\u2019y supporte pas la charge (article 15, paragraphe 2).<\/li><li>Les tanti\u00e8mes et jetons de pr\u00e9sence sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 16).<\/li><li>Un r\u00e9sident de France dont le salaire est imposable \u00e0 Malte l\u2019inclut dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/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 de France travaillant en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France travaillant \u00e0 Malte pour un employeur maltais<\/span><span class=\"etat \">Malte\u00a0; France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 24 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Mission \u00e0 Malte de 183 jours au plus, employeur et charge hors de Malte<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 maltaise, r\u00e9sident de France<\/span><span class=\"etat \">Malte\u00a0; France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 16 et 24 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>\u00c9quipage d\u2019un navire ou a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 15 \u00a7 3<\/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 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu\u2019un r\u00e9sident d\u2019un \u00c9tat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 exerc\u00e9 dans l\u2019autre \u00c9tat contractant ne sont imposables que dans le premier \u00c9tat contractant si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre \u00c9tat pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours au cours de l\u2019ann\u00e9e civile consid\u00e9r\u00e9e\u00a0; b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d\u2019un employeur qui n\u2019est pas un r\u00e9sident de l\u2019autre \u00c9tat\u00a0; 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 \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 16<\/span><p>\u00ab Les tanti\u00e8mes, jetons de pr\u00e9sence et autres r\u00e9tributions similaires qu\u2019un r\u00e9sident d\u2019un \u00c9tat contractant re\u00e7oit en sa qualit\u00e9 de membre du conseil d\u2019administration ou de surveillance, ou d\u2019un autre organe similaire d\u2019une soci\u00e9t\u00e9 qui est un r\u00e9sident de l\u2019autre \u00c9tat contractant sont imposables dans cet autre \u00c9tat. \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>L\u2019exception de l\u2019article 15, paragraphe 2, ne joue que si les trois conditions sont r\u00e9unies en m\u00eame temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours au plus<\/b><span>S\u00e9jours cumul\u00e9s dans l\u2019autre \u00c9tat sur l\u2019ann\u00e9e civile consid\u00e9r\u00e9e.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur non r\u00e9sident<\/b><span>La r\u00e9mun\u00e9ration n\u2019est pas pay\u00e9e par un employeur r\u00e9sident de l\u2019autre \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas de refacturation locale<\/b><span>Aucun \u00e9tablissement stable ou base fixe de l\u2019employeur dans l\u2019autre \u00c9tat ne supporte la charge.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-dirigeant-une-societe-irlandaise-de-vente-en-ligne-depuis-sa-boutique-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>12 f\u00e9vrier 2026<\/small><\/div><p>Couple dirigeant une soci\u00e9t\u00e9 irlandaise de vente en ligne depuis sa boutique du Vaucluse\u00a0: \u00e9tablissement stable en France, centre des int\u00e9r\u00eats \u00e9conomiques en France et b\u00e9n\u00e9fices reconstitu\u00e9s impos\u00e9s comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-se-disant-resident-maltais-puis-suisse-mais-vivant-dans-sa-maison-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Couple se disant r\u00e9sident maltais puis suisse mais vivant dans sa maison de Sciez\u00a0: foyer en France et foyer d&#x27;habitation permanent en France au sens de la convention franco-suisse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/malte\/#decisions\">Voir les 3 d\u00e9cisions qui concernent Malte \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un salari\u00e9 qui part travailler \u00e0 Malte doit regarder o\u00f9 le travail est r\u00e9ellement exerc\u00e9, jour par jour. Le d\u00e9compte des 183 jours se fait sur l\u2019ann\u00e9e civile et les deux autres conditions sont tout aussi d\u00e9cisives\u00a0: un employeur maltais, ou une structure locale qui supporte le salaire, fait basculer l\u2019imposition \u00e0 Malte d\u00e8s le premier jour. Les jours travaill\u00e9s en France restent imposables en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 mon contrat d\u2019expatriation<\/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 partez travailler \u00e0 Malte, en mission 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=malte-salaires-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><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\/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\/\" class=\"cur\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/double-imposition\/\"><small>Art. 24<\/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>La r\u00e8gle des 183 jours suffit-elle \u00e0 rester impos\u00e9 en France\u00a0?<\/summary><p>Non. Il faut aussi que l\u2019employeur ne soit pas r\u00e9sident de Malte et qu\u2019aucun \u00e9tablissement stable ou base fixe qu\u2019il y poss\u00e8de ne supporte la charge du salaire (article 15, paragraphe 2).<\/p><\/details><details><summary>Comment la France traite-t-elle un salaire imposable \u00e0 Malte\u00a0?<\/summary><p>Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Malte, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 24, paragraphe 1, a, ii).<\/p><\/details><details><summary>Les jetons de pr\u00e9sence d\u2019une soci\u00e9t\u00e9 maltaise sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont imposables \u00e0 Malte (article 16). Un r\u00e9sident de France les inclut dans l\u2019imp\u00f4t fran\u00e7ais avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t maltais, plafonn\u00e9 (article 24, paragraphe 1, a, ii).<\/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 v\u00e9rifier mon contrat d\u2019expatriation\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Malte<\/span><div class=\"rel\"><a href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\">D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<small>TA Paris, 30 juin 2026<\/small><\/a><\/div><\/div>\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-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 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[\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-23189","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23189","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=23189"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23189\/revisions"}],"predecessor-version":[{"id":28886,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23189\/revisions\/28886"}],"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=23189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}