{"id":23234,"date":"2026-11-08T13:08:10","date_gmt":"2026-11-08T12:08:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/salaires\/"},"modified":"2026-11-09T00:36:18","modified_gmt":"2026-11-08T23:36:18","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/salaires\/","title":{"rendered":"Salari\u00e9 entre la France et la Moldavie\u00a0: o\u00f9 est impos\u00e9 votre salaire et quand joue la r\u00e8gle des 183 jours\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 *)){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 Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .main p.source{font-size:11px;line-height:1.5;color:var(--dim)}#bcv .cover{position:relative;border-radius:16px;overflow:hidden;margin:6px 0 6px;aspect-ratio:776\/300;background:var(--dark)}#bcv .cover img{width:100%;height:100%;object-fit:cover;display:block}#bcv .cover::after{content:\"\";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,19,23,0) 35%,rgba(11,19,23,.78))}#bcv .cover .cap{position:absolute;left:24px;bottom:22px;z-index:1;display:grid;gap:8px;justify-items:start}#bcv .cover .chip{background:var(--lime);color:var(--dark);border-radius:999px;padding:5px 10px}#bcv .cover b{color:#fff;font-size:20px;font-weight:600}#bcv .cover.typo{aspect-ratio:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 28px;background:radial-gradient(120% 140% at 100% 0%,#1C2B35 0%,var(--dark) 60%)}#bcv .cover.typo .facts{display:flex;gap:22px;flex-wrap:wrap;margin-top:6px}#bcv .cover.typo .facts span{font-size:13px;color:var(--dmuted)}#bcv .cover.typo .facts b{display:block;font-size:14px;color:#fff;font-weight:500}#bcv .cover.typo::after{display:none}#bcv .cover.typo .big{flex:0 0 auto;font-size:96px;line-height:.9;font-weight:600;letter-spacing:-.04em;color:var(--limed)}#bcv .cover.typo .big small{display:block;font-family:\"Geist Mono\",monospace;font-size:11px;letter-spacing:.08em;color:var(--dmuted);text-transform:uppercase;margin-bottom:6px}#bcv .cover.typo .cap{position:static}#bcv .main p.credit,#bcv .credit{font-size:11px;color:var(--dim);margin:0 0 26px}#bcv .qt{background:var(--card);border:1px solid var(--border);border-radius:14px;overflow:hidden;margin:0 0 10px}#bcv .qt .r{display:grid;grid-template-columns:minmax(0,1fr) 220px 120px;gap:16px;align-items:center;padding:14px 20px;border-top:1px solid #EFEEE9;font-size:15px;line-height:1.45}#bcv .qt .r.h{background:#EFEEE9;border-top:0;color:var(--muted);padding:12px 20px;font-size:10px}#bcv .qt .etat{justify-self:start;font-size:13px;font-weight:500;border-radius:999px;padding:6px 12px;background:var(--lime);color:var(--dark);line-height:1.3}#bcv .qt .etat.fr{background:var(--dark);color:var(--limed)}#bcv .qt .ref{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:12px;color:var(--muted)}#bcv .main p.note2,#bcv .note2{font-size:13px;color:var(--muted);line-height:1.5;margin:0 0 30px}#bcv .cit{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px 16px 0;margin:0 0 12px}#bcv .cit::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv .cit .mono{color:var(--muted);display:block;margin-bottom:8px}#bcv .cit p{margin:0!important;font-size:15px!important;line-height:1.6!important}#bcv .steps{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:6px 20px;margin:0 0 30px;list-style:none}#bcv .steps li{display:flex;gap:16px;align-items:center;padding:14px 0;border-top:1px solid #EFEEE9}#bcv .steps li:first-child{border-top:0}#bcv .steps .n{flex:0 0 32px;height:32px;border-radius:50%;background:#EFEEE9;display:flex;align-items:center;justify-content:center;font-family:\"Geist Mono\",monospace;font-size:13px}#bcv .steps li:first-child .n{background:var(--dark);color:var(--limed)}#bcv .steps b{display:block;font-weight:500;font-size:15px}#bcv .steps span{font-size:14px;color:var(--muted);line-height:1.45}#bcv .decs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 12px}#bcv .dec{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;text-decoration:none;display:flex;flex-direction:column;gap:10px}#bcv .dec .h{display:flex;gap:8px;align-items:center;flex-wrap:wrap}#bcv .dec .h .pill{padding:3px 7px;border-radius:5px}#bcv .dec .h small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .dec p{margin:0!important;font-size:14px!important;line-height:1.5!important}#bcv .dec i{font-style:normal;font-weight:500;font-size:13px;margin-top:auto}#bcv .lnk{display:inline-block;font-weight:500;text-decoration:none;margin:4px 0 30px}#bcv .cv{margin:0 0 34px}#bcv .cv h3{font-size:19px;line-height:1.35;font-weight:600;margin:0 0 16px}#bcv .yn{display:flex;gap:10px;margin:0 0 14px}#bcv .yn a,#bcv .yn button{font:inherit;font-weight:500;font-size:15px;border-radius:999px;padding:12px 28px;cursor:pointer;text-decoration:none;border:1px solid var(--text);background:#fff;color:var(--text)}#bcv .yn a.oui{background:var(--limed);border-color:var(--limed);color:var(--dark)}#bcv .cv .non{display:none;flex-wrap:wrap;gap:8px}#bcv .cv.open .non{display:flex}#bcv .cv .non a{font-size:13px;background:var(--bg);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .agrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 34px}#bcv .agrid a{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:12px 14px;text-decoration:none;display:grid;gap:2px}#bcv .agrid a small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .agrid a b{font-weight:500;font-size:14px}#bcv .agrid a.cur{background:var(--dark);border-color:var(--dark)}#bcv .agrid a.cur small{color:var(--limed)}#bcv .agrid a.cur b{color:#fff}#bcv .faq details{margin:0 0 10px}#bcv .faq details p{padding:0 16px 16px;margin:0!important;font-size:15px!important;color:var(--muted)}#bcv .sticky{display:none}#bcv .hub .list li{display:flex;justify-content:space-between;gap:16px;align-items:center}@media(max-width:980px){#bcv .decs{grid-template-columns:1fr}#bcv .qt .r{grid-template-columns:minmax(0,1fr) auto;}#bcv .qt .r .ref{grid-column:2}#bcv .qt .r.h span:nth-child(3){display:none}}@media(max-width:600px){#bcv .qt .r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 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\":\"Les 183 jours se comptent-ils par ann\u00e9e civile ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la dur\u00e9e s\u2019appr\u00e9cie sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 14, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Si je d\u00e9passe 183 jours, suis-je impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La Moldavie peut imposer le salaire ; si vous restez r\u00e9sident de France, la France accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"La convention contient-elle un r\u00e9gime des travailleurs frontaliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : aucun r\u00e9gime frontalier n\u2019y figure ; les r\u00e8gles g\u00e9n\u00e9rales de l\u2019article 14 s\u2019appliquent.\"}}]}<\/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 14 \u00b7 Salaires<\/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>Salari\u00e9 entre la France et la Moldavie\u00a0: o\u00f9 est impos\u00e9 votre salaire et quand joue la r\u00e8gle des 183 jours\u00a0?<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat o\u00f9 le travail est exerc\u00e9. Une mission courte reste imposable dans l\u2019\u00c9tat de r\u00e9sidence si trois conditions sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur douze mois.<\/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 14 \u00b7 Salaires<\/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>Le salaire d\u2019un r\u00e9sident n\u2019est imposable que dans son \u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors l\u2019imposer (article 14, paragraphe 1).<\/li><li>Il reste imposable dans le seul \u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre \u00c9tat et si aucun \u00e9tablissement stable de l\u2019employeur n\u2019en supporte la charge (article 14, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations d\u2019\u00e9quipage d\u2019un navire ou a\u00e9ronef en trafic international sont imposables dans l\u2019\u00c9tat de r\u00e9sidence, sauf exploitation limit\u00e9e \u00e0 l\u2019autre \u00c9tat (article 14, paragraphe 3).<\/li><li>Les jetons de pr\u00e9sence et tanti\u00e8mes d\u2019administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 qui les verse (article 15).<\/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>Salari\u00e9 r\u00e9sident de Moldavie, travaillant en France pour un employeur fran\u00e7ais<\/span><span class=\"etat fr\">France (d\u00e9duction en Moldavie)<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 21 \u00a7 2<\/span><\/div><div class=\"r\"><span>Mission de 183 jours au plus, employeur fran\u00e7ais, pas d\u2019\u00e9tablissement stable en Moldavie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>Mission en Moldavie dont le co\u00fbt est support\u00e9 par un \u00e9tablissement stable moldave de l\u2019employeur<\/span><span class=\"etat \">Moldavie, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 21 \u00a7 1<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 moldave r\u00e9sidant en France<\/span><span class=\"etat \">Moldavie, cr\u00e9dit plafonn\u00e9 en France<\/span><span class=\"ref\">Art. 15 et 21 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France en t\u00e9l\u00e9travail depuis la France pour un employeur moldave<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 15, 17 et 18, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l\u2019emploi ne soit exerc\u00e9 dans l\u2019autre Etat contractant. Si l\u2019emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 2<\/span><p>\u00ab a) le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours durant toute la p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur, ou pour le compte d\u2019un employeur, qui n\u2019est pas r\u00e9sident de l\u2019autre Etat, et c) la charge des r\u00e9mun\u00e9rations n\u2019est pas support\u00e9e par un \u00e9tablissement stable que l\u2019employeur a dans l\u2019autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15<\/span><p>\u00ab Les tanti\u00e8mes, jetons de pr\u00e9sence et autres r\u00e9tributions similaires qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit en sa qualit\u00e9 de membre du conseil d\u2019administration ou de surveillance d\u2019une soci\u00e9t\u00e9 qui est un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. \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>Pour rester impos\u00e9 dans le seul \u00c9tat de r\u00e9sidence, les trois conditions de l\u2019article 14, paragraphe 2, doivent \u00eatre r\u00e9unies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>S\u00e9jour de 183 jours au plus au total sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>R\u00e9mun\u00e9rations pay\u00e9es par un employeur qui n\u2019est pas r\u00e9sident de l\u2019\u00c9tat o\u00f9 le travail est exerc\u00e9.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge<\/b><span>R\u00e9mun\u00e9rations non support\u00e9es par un \u00e9tablissement stable de l\u2019employeur dans cet \u00c9tat.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>\u00c0 d\u00e9faut<\/b><span>Si une condition manque, l\u2019\u00c9tat o\u00f9 le travail est exerc\u00e9 peut imposer\u00a0; l\u2019\u00c9tat de r\u00e9sidence \u00e9limine la double imposition (article 21).<\/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 d\u00e9compte des 183 jours se fait sur toute p\u00e9riode glissante de douze mois, et non sur l\u2019ann\u00e9e civile\u00a0: des s\u00e9jours r\u00e9p\u00e9t\u00e9s peuvent donc d\u00e9passer le seuil. Une refacturation du salaire \u00e0 une entit\u00e9 moldave peut aussi faire perdre le b\u00e9n\u00e9fice de la r\u00e8gle. Tenir un relev\u00e9 pr\u00e9cis des jours de pr\u00e9sence et v\u00e9rifier qui supporte la charge des salaires permet d\u2019anticiper l\u2019\u00c9tat d\u2019imposition.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=moldavie-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>S\u00e9curiser l\u2019imposition de ma mission<\/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 travaillez ou partez en mission en Moldavie tout en restant salari\u00e9 d\u2019une entreprise fran\u00e7aise\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-salaires-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\/\" class=\"cur\"><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-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>Les 183 jours se comptent-ils par ann\u00e9e civile\u00a0?<\/summary><p>Non\u00a0: la dur\u00e9e s\u2019appr\u00e9cie sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant durant l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 14, paragraphe 2, a).<\/p><\/details><details><summary>Si je d\u00e9passe 183 jours, suis-je impos\u00e9 deux fois\u00a0?<\/summary><p>La Moldavie peut imposer le salaire\u00a0; si vous restez r\u00e9sident de France, la France accorde un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t moldave (article 21, paragraphe 1).<\/p><\/details><details><summary>La convention contient-elle un r\u00e9gime des travailleurs frontaliers\u00a0?<\/summary><p>Non\u00a0: aucun r\u00e9gime frontalier n\u2019y figure\u00a0; les r\u00e8gles g\u00e9n\u00e9rales de l\u2019article 14 s\u2019appliquent.<\/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>S\u00e9curiser l\u2019imposition de ma mission\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-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\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-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 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 14 \u00b7 Salaires 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-23234","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23234","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=23234"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23234\/revisions"}],"predecessor-version":[{"id":28970,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23234\/revisions\/28970"}],"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=23234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}