{"id":23226,"date":"2026-11-08T13:07:07","date_gmt":"2026-11-08T12:07:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/dividendes\/"},"modified":"2026-11-09T00:34:43","modified_gmt":"2026-11-08T23:34:43","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/dividendes\/","title":{"rendered":"Vous touchez des dividendes de France ou de Moldavie\u00a0: quelle retenue maximale selon l\u2019article 10\u00a0?"},"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 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.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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 pour cent du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Quand le taux de 5 % s\u2019applique-t-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Quand le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 10 pour cent du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Un r\u00e9sident de France peut-il r\u00e9cup\u00e9rer l\u2019imp\u00f4t pr\u00e9lev\u00e9 en Moldavie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il obtient un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Moldavie conform\u00e9ment \u00e0 la convention, sans pouvoir d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, 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\/moldavie\/\">France\u2013Moldavie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Moldavie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour<\/span><\/div>\n<h1>Vous touchez des dividendes de France ou de Moldavie\u00a0: quelle retenue maximale selon l\u2019article 10\u00a0?<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut pr\u00e9lever un imp\u00f4t plafonn\u00e9. Le plafond est de 5 pour cent pour certaines soci\u00e9t\u00e9s d\u00e9tenant au moins 10 pour cent du capital, et de 10 pour cent dans les autres cas.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-moldavie.webp\" alt=\"Chi\u0219in\u0103u, Moldavie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Chi\u0219in\u0103u, Moldavie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 10 pour cent du montant brut lorsque le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).<\/li><li>Le plafond tombe \u00e0 5 pour cent pour une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 10 pour cent du capital pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t moldave ouvre droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 son montant, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a (ii)).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, dividendes moldaves<\/span><span class=\"etat \">Les deux\u00a0: Moldavie 10 % maximum, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 21<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Moldavie, dividendes fran\u00e7ais<\/span><span class=\"etat \">Les deux\u00a0: France 10 % maximum, d\u00e9duction en Moldavie<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 21<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital pendant 365 jours<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Dividendes d\u2019un v\u00e9hicule immobilier exon\u00e9r\u00e9, participation inf\u00e9rieure \u00e0 10 %<\/span><span class=\"etat \">Pays de la source, 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 6<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (article 7)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Pour un v\u00e9hicule d\u2019investissement immobilier, une participation de 10 % ou plus rend applicable le taux de la l\u00e9gislation de l\u2019\u00c9tat de la source (article 10, paragraphe 6, b). L\u2019annexe, point 2, r\u00e8gle le cas des organismes de placement collectif.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 1<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un \u00c9tat contractant \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat contractant sont imposables dans cet autre \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un \u00c9tat contractant sont aussi imposables dans cet \u00c9tat selon la l\u00e9gislation de cet \u00c9tat, mais si le b\u00e9n\u00e9ficiaire effectif des dividendes est un r\u00e9sident de l\u2019autre \u00c9tat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 5 pour cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif des dividendes est une soci\u00e9t\u00e9 r\u00e9sidente de cet autre Etat contractant qui d\u00e9tient directement au moins 10 pour cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes tout au long d\u2019une p\u00e9riode de 365 jours incluant le jour du paiement des dividendes [\u2026] b) 10 pour cent du montant brut des dividendes, dans tous les autres cas. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/compte-non-declare-en-moldavie-l-adhesion-de-ce-pays-a-la-convention-d\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>30 ao\u00fbt 2024<\/small><\/div><p>Compte non d\u00e9clar\u00e9 en Moldavie\u00a0: l&#x27;adh\u00e9sion de ce pays \u00e0 la convention d&#x27;assistance administrative de l&#x27;OCDE ne fait pas \u00e9chapper \u00e0 l&#x27;amende major\u00e9e de 10\u00a0000 \u20ac<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/moldavie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Moldavie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un particulier, le plafond utile est en g\u00e9n\u00e9ral de 10 pour cent du montant brut\u00a0: il appartient \u00e0 l\u2019\u00c9tat de la soci\u00e9t\u00e9 de l\u2019appliquer, sur justification de la r\u00e9sidence du b\u00e9n\u00e9ficiaire. C\u00f4t\u00e9 France, l\u2019imp\u00f4t moldave n\u2019est pas d\u00e9duit du revenu mais imput\u00e9 sous forme de cr\u00e9dit, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Les dividendes de v\u00e9hicules immobiliers suivent une r\u00e8gle propre, \u00e0 v\u00e9rifier avant d\u2019investir.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-dividendes-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>Optimiser l\u2019encaissement de mes dividendes<\/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\u00e9tenez des actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise ou moldave et vous vivez dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/moldavie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/moldavie\/\">Convention France\u2013Moldavie : 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\/moldavie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/moldavie\/double-imposition\/\"><small>Art. 21<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><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>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>10 pour cent du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire effectif est r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Quand le taux de 5 % s\u2019applique-t-il\u00a0?<\/summary><p>Quand le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 10 pour cent du capital de la soci\u00e9t\u00e9 distributrice pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Un r\u00e9sident de France peut-il r\u00e9cup\u00e9rer l\u2019imp\u00f4t pr\u00e9lev\u00e9 en Moldavie\u00a0?<\/summary><p>Il obtient un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Moldavie conform\u00e9ment \u00e0 la convention, sans pouvoir d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a (ii)).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour \u2014 Convention avec la Moldavie &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur selon impots.gouv.fr\u00a0; ses dispositions s\u2019appliquent \u00e0 compter du 1er janvier suivant l\u2019ann\u00e9e civile de son entr\u00e9e en vigueur (article 29, paragraphe 2). 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 Moldavie ?<\/span><h3>Optimiser l\u2019encaissement de mes dividendes\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=moldavie-dividendes-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\/moldavie\/\">Convention France\u2013Moldavie : 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 Moldavie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-dividendes-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\u2013Moldavie \u203a Article 10 \u00b7 Dividendes Convention France\u2013MoldavieConvention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22478,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23226","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23226","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=23226"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23226\/revisions"}],"predecessor-version":[{"id":28953,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23226\/revisions\/28953"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}