{"id":23227,"date":"2026-11-08T13:07:15","date_gmt":"2026-11-08T12:07:15","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/double-imposition\/"},"modified":"2026-11-09T00:34:51","modified_gmt":"2026-11-08T23:34:51","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/double-imposition\/","title":{"rendered":"Revenus de Moldavie ou de France\u00a0: comment l\u2019article 21 \u00e9vite-t-il de payer l\u2019imp\u00f4t deux fois\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\":\"Dois-je d\u00e9clarer en France un salaire impos\u00e9 en Moldavie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ces revenus sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 21, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je n\u2019ai pas \u00e9t\u00e9 impos\u00e9 en Moldavie sur ce salaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose que le r\u00e9sident de France soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave sur ces revenus (article 21, paragraphe 1, a (i)).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit sur les dividendes peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Moldavie mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (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 21 \u00b7 Double imposition<\/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>Revenus de Moldavie ou de France\u00a0: comment l\u2019article 21 \u00e9vite-t-il de payer l\u2019imp\u00f4t deux fois\u00a0?<\/h1>\n<p class=\"lead\">Un r\u00e9sident de France d\u00e9clare ses revenus moldaves, qui sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis obtient un cr\u00e9dit d\u2019imp\u00f4t. Selon la nature du revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant ou \u00e0 l\u2019imp\u00f4t moldave plafonn\u00e9. La Moldavie, elle, d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/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 21 \u00b7 Double imposition<\/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 revenus imposables en Moldavie d\u2019un r\u00e9sident de France sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t moldave n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 21, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, dont salaires et loyers, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, 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 ou sportifs, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Moldavie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 21, paragraphe 1, a (ii)).<\/li><li>Un r\u00e9sident de Moldavie obtient une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e \u00e0 la fraction de l\u2019imp\u00f4t moldave correspondant \u00e0 ces revenus (article 21, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit pour quel 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 d\u2019un emploi exerc\u00e9 en Moldavie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 21 \u00a7 1 a (i)<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, loyers d\u2019un bien en Moldavie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 21 \u00a7 1 a (i)<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats moldaves<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t moldave, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a (ii)<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, plus-value sur un immeuble en Moldavie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t moldave, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a (ii)<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Moldavie, revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais en Moldavie, plafonn\u00e9e<\/span><span class=\"ref\">Art. 21 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1, a<\/span><p>\u00ab les revenus d\u2019un r\u00e9sident de France qui sont imposables ou ne sont imposables qu\u2019en R\u00e9publique de Moldavie conform\u00e9ment aux dispositions de la 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 moldave 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 21, paragraphe 1, a (i)<\/span><p>\u00ab (i) pour tous les revenus non mentionn\u00e9s au (ii), au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le r\u00e9sident de France soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave au titre desdits revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 2<\/span><p>\u00ab a) Lorsqu\u2019un r\u00e9sident de la R\u00e9publique de Moldavie re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en France, alors la R\u00e9publique de Moldavie accorde sur l\u2019imp\u00f4t qu\u2019elle per\u00e7oit sur les revenus de ce r\u00e9sident une d\u00e9duction d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t sur le revenu pay\u00e9 en France. b) Cette d\u00e9duction ne peut en aucun cas, toutefois, exc\u00e9der la fraction de l\u2019imp\u00f4t sur le revenu, calcul\u00e9 avant d\u00e9duction, correspondant, selon le cas, aux revenus imposables en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 21, paragraphe 1, fonctionne en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Les revenus moldaves entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t moldave n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit de premier type<\/b><span>Pour les revenus non list\u00e9s au (ii)\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si l\u2019imp\u00f4t moldave a effectivement \u00e9t\u00e9 appliqu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit de second type<\/b><span>Pour les revenus list\u00e9s au (ii)\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t moldave d\u00e9finitivement support\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Calcul du plafond<\/b><span>Au bar\u00e8me progressif, l\u2019imp\u00f4t fran\u00e7ais correspondant se calcule avec le taux moyen issu de l\u2019ensemble du revenu net global (article 21, paragraphe 1, b).<\/span><\/div><\/li><\/ol>\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>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9, mais ce revenu reste pris en compte dans le calcul de l\u2019imp\u00f4t d\u00fb sur les autres revenus. Pour les dividendes ou plus-values, seul l\u2019imp\u00f4t moldave effectivement support\u00e9 \u00e0 titre d\u00e9finitif est imputable, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Il faut donc conserver les justificatifs de l\u2019imp\u00f4t pay\u00e9 en Moldavie et d\u00e9clarer ces revenus en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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 internationale<\/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 source moldave\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-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\/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\/\"><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\/\" class=\"cur\"><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-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>Dois-je d\u00e9clarer en France un salaire impos\u00e9 en Moldavie\u00a0?<\/summary><p>Oui\u00a0: ces revenus sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 21, paragraphe 1, a).<\/p><\/details><details><summary>Que se passe-t-il si je n\u2019ai pas \u00e9t\u00e9 impos\u00e9 en Moldavie sur ce salaire\u00a0?<\/summary><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose que le r\u00e9sident de France soit effectivement soumis \u00e0 l\u2019imp\u00f4t moldave sur ces revenus (article 21, paragraphe 1, a (i)).<\/p><\/details><details><summary>Le cr\u00e9dit sur les dividendes peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Moldavie mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (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>Faire v\u00e9rifier ma d\u00e9claration internationale\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-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\/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-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\u2013Moldavie \u203a Article 21 \u00b7 Double imposition Convention France\u2013MoldavieConvention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de<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-23227","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23227","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=23227"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23227\/revisions"}],"predecessor-version":[{"id":28954,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23227\/revisions\/28954"}],"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=23227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}