{"id":23250,"date":"2026-11-08T13:10:31","date_gmt":"2026-11-08T12:10:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/namibie\/double-imposition\/"},"modified":"2026-11-09T00:37:44","modified_gmt":"2026-11-08T23:37:44","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/namibie\/double-imposition\/","title":{"rendered":"Revenus de Namibie ou de France\u00a0: comment l\u2019article 23 de la convention \u00e9vite-t-il la double imposition\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 des revenus impos\u00e9s en Namibie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit sur des int\u00e9r\u00eats namibiens peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non en principe ; si l\u2019imp\u00f4t namibien l\u2019exc\u00e8de, le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Namibie \u00e9vite-t-elle la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t sur le revenu pay\u00e9 en France, plafonn\u00e9e \u00e0 la fraction de l\u2019imp\u00f4t namibien correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).\"}}]}<\/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\/namibie\/\">France\u2013Namibie<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Namibie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996<\/span><\/div>\n<h1>Revenus de Namibie ou de France\u00a0: comment l\u2019article 23 de la convention \u00e9vite-t-il la double imposition\u00a0?<\/h1>\n<p class=\"lead\">Un r\u00e9sident de France inclut ses revenus de Namibie dans le calcul de son imp\u00f4t puis obtient un cr\u00e9dit d\u2019imp\u00f4t, \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais ou \u00e0 l\u2019imp\u00f4t namibien plafonn\u00e9 selon la nature du revenu. La Namibie, pour ses r\u00e9sidents, d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-namibie.webp\" alt=\"Deadvlei, Namibie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Deadvlei, Namibie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de Namibie d\u2019un r\u00e9sident de France sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t namibien n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 23, paragraphe 1, a).<\/li><li>Pour les revenus non list\u00e9s au ii, comme les salaires ou les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, 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, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t namibien support\u00e9 \u00e0 titre d\u00e9finitif, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a, ii).<\/li><li>Un r\u00e9sident de Namibie d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France de l\u2019imp\u00f4t namibien, dans la limite de la fraction correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/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 Namibie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, loyers d\u2019un bien en Namibie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats namibiens<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t namibien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, plus-value sur un immeuble en Namibie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t namibien, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Namibie, revenus impos\u00e9s en France<\/span><span class=\"etat \">D\u00e9duction en Namibie, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">La Namibie peut tenir compte des revenus exempt\u00e9s pour calculer l\u2019imp\u00f4t sur les autres revenus de son r\u00e9sident (article 23, paragraphe 2, b). L\u2019article 23 traite aussi de la fortune (paragraphe 1, d).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent de Namibie, et qui sont imposables ou ne sont imposables que dans cet Etat conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t namibien n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab ii) pour les revenus vis\u00e9s aux articles 10, 11, 12, au paragraphe 1 de l&#x27;article 13, au paragraphe 3 de l&#x27;article 15, \u00e0 l&#x27;article 16, et aux paragraphes 1 et 2 de l&#x27;article 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Namibie conform\u00e9ment aux dispositions de la Convention\u00a0; ce cr\u00e9dit d&#x27;imp\u00f4t ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident de Namibie re\u00e7oit des revenus ou poss\u00e8de de la fortune qui, conform\u00e9ment aux dispositions de la Convention, sont impos\u00e9s en France, la Namibie accorde, sur l&#x27;imp\u00f4t qu&#x27;elle per\u00e7oit sur les revenus de ce r\u00e9sident, une d\u00e9duction d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t sur le revenu pay\u00e9 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 23, paragraphe 1, se lit en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Les revenus de Namibie entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t namibien n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit de premier type<\/b><span>Revenus non list\u00e9s au ii\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit de second type<\/b><span>Revenus list\u00e9s au ii\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t namibien support\u00e9 \u00e0 titre d\u00e9finitif, 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 du revenu net global (article 23, paragraphe 1, e).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/responsable-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>17 octobre 2023<\/small><\/div><p>Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/namibie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Namibie \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 continue de compter pour calculer l\u2019imp\u00f4t sur les autres revenus. Pour les dividendes ou les plus-values immobili\u00e8res, seul l\u2019imp\u00f4t namibien support\u00e9 \u00e0 titre d\u00e9finitif est imputable, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Conserver les justificatifs namibiens et d\u00e9clarer ces revenus en France est indispensable.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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 namibienne\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/namibie\/\">Convention France\u2013Namibie : 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\/namibie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/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 des revenus impos\u00e9s en Namibie\u00a0?<\/summary><p>Oui\u00a0: ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Le cr\u00e9dit sur des int\u00e9r\u00eats namibiens peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non en principe\u00a0; si l\u2019imp\u00f4t namibien l\u2019exc\u00e8de, le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Comment la Namibie \u00e9vite-t-elle la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>Par une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t sur le revenu pay\u00e9 en France, plafonn\u00e9e \u00e0 la fraction de l\u2019imp\u00f4t namibien correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 \u2014 Convention avec la Namibie (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1999. 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 Namibie ?<\/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=namibie-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\/namibie\/\">Convention France\u2013Namibie : 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 Namibie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\u2013Namibie \u203a Article 23 \u00b7 Double imposition Convention France\u2013NamibieConvention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 Revenus de Namibie ou de France\u00a0: comment l\u2019article 23 de la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23250","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23250","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=23250"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23250\/revisions"}],"predecessor-version":[{"id":28994,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23250\/revisions\/28994"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22481"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}