{"id":23276,"date":"2026-11-08T13:14:10","date_gmt":"2026-11-08T12:14:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/norvege\/double-imposition\/"},"modified":"2026-11-09T00:40:29","modified_gmt":"2026-11-08T23:40:29","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/norvege\/double-imposition\/","title":{"rendered":"Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Norv\u00e8ge\u00a0? L\u2019article 24 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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\":\"Mes revenus norv\u00e9giens sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas au sens strict : ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal, pour la plupart des revenus, \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t norv\u00e9gien sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Norv\u00e8ge mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii) : l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Comment la Norv\u00e8ge traite-t-elle mes revenus imposables en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle d\u00e9duit de son imp\u00f4t un montant \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, sans d\u00e9passer la fraction de l\u2019imp\u00f4t norv\u00e9gien correspondant \u00e0 ces revenus (article 24, 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\/norvege\/\">France\u2013Norv\u00e8ge<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Norv\u00e8ge<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Oslo les 14 novembre 1984, 7 avril 1995 et 16 septembre 1999<\/span><\/div>\n<h1>Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Norv\u00e8ge\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">Chaque \u00c9tat \u00e9limine la double imposition \u00e0 sa mani\u00e8re. La France int\u00e8gre les revenus norv\u00e9giens dans le calcul de son imp\u00f4t et accorde un cr\u00e9dit dont le montant d\u00e9pend du type de revenu\u00a0; la Norv\u00e8ge d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-norvege.webp\" alt=\"Bergen, Norv\u00e8ge\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Bergen, Norv\u00e8ge<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 France, les revenus de Norv\u00e8ge imposables dans cet \u00c9tat entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t norv\u00e9gien n\u2019est pas d\u00e9ductible, mais un cr\u00e9dit s\u2019impute sur l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t norv\u00e9gien (article 24, paragraphe 1, a, i).<\/li><li>Pour les dividendes, certaines plus-values, les professions ind\u00e9pendantes, les tanti\u00e8mes et les artistes et sportifs notamment, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Norv\u00e8ge, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 Norv\u00e8ge, l\u2019imp\u00f4t fran\u00e7ais est d\u00e9duit dans la limite de l\u2019imp\u00f4t norv\u00e9gien correspondant, et les revenus exon\u00e9r\u00e9s peuvent \u00eatre pris en compte pour le taux (article 24, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme 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\u00a0: salaires, loyers, pensions imposables en Norv\u00e8ge<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, art. 13 \u00a7 1 et 3, art. 14, 15 \u00a7 3, 16, 17<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t norv\u00e9gien, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Norv\u00e8ge\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 24 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Norv\u00e8ge\u00a0: revenus exon\u00e9r\u00e9s en Norv\u00e8ge<\/span><span class=\"etat \">Pris en compte pour le taux<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a<\/span><p>\u00ab a) Les revenus qui proviennent de Norv\u00e8ge, 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 norv\u00e9gien n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i et ii, \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: i) pour les revenus non mentionn\u00e9s au ii, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l&#x27;imp\u00f4t norv\u00e9gien \u00e0 raison de ces revenus\u00a0; ii) pour les revenus vis\u00e9s \u00e0 l&#x27;article 10, aux paragraphes 1 et 3 de l&#x27;article 13, \u00e0 l&#x27;article 14, au paragraphe 3 de l&#x27;article 15, \u00e0 l&#x27;article 16, aux paragraphes 1 et 2 de l&#x27;article 17 et au paragraphe 5 de l&#x27;article premier du Protocole, au montant de l&#x27;imp\u00f4t pay\u00e9 en Norv\u00e8ge conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 24 r\u00e9dig\u00e9 par l\u2019article 3 de l\u2019avenant du 7 avril 1995. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables en Norv\u00e8ge\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Les revenus norv\u00e9giens sont ajout\u00e9s au revenu imposable en France\u00a0; l\u2019imp\u00f4t norv\u00e9gien n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Au bar\u00e8me progressif, il s\u2019obtient en appliquant aux revenus norv\u00e9giens le taux moyen du revenu global (article 24, paragraphe 1, d, i).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit selon le revenu<\/b><span>\u00c9gal \u00e0 cet imp\u00f4t fran\u00e7ais pour la plupart des revenus\u00a0; \u00e9gal \u00e0 l\u2019imp\u00f4t norv\u00e9gien, plafonn\u00e9, pour les revenus list\u00e9s au ii.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t norv\u00e9gien d\u00e9finitif<\/b><span>Seul l\u2019imp\u00f4t norv\u00e9gien effectivement support\u00e9 \u00e0 titre d\u00e9finitif est retenu (article 24, paragraphe 1, d, ii).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/pension-de-la-fonction-publique-norvegienne-percue-par-un-resident-de-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>3 octobre 2023<\/small><\/div><p>Pension de la fonction publique norv\u00e9gienne per\u00e7ue par un r\u00e9sident de France\u00a0: imposable seulement en Norv\u00e8ge, mais prise en compte dans le calcul de l&#x27;imp\u00f4t fran\u00e7ais avec un cr\u00e9dit d&#x27;imp\u00f4t \u00e9gal \u00e0 l&#x27;imp\u00f4t fran\u00e7ais correspondant<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/gerant-majoritaire-envoye-en-mission-a-l-etranger-par-sa-sarl-faute-de-lien-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>25 juin 2024<\/small><\/div><p>G\u00e9rant majoritaire envoy\u00e9 en mission \u00e0 l&#x27;\u00e9tranger par sa SARL\u00a0: faute de lien de subordination, ses indemnit\u00e9s ne b\u00e9n\u00e9ficient pas de l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/norvege\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Norv\u00e8ge \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, des revenus norv\u00e9giens m\u00eame enti\u00e8rement couverts par le cr\u00e9dit d\u2019imp\u00f4t rel\u00e8vent le taux appliqu\u00e9 aux autres revenus du foyer\u00a0: dans une affaire jug\u00e9e, une pension publique norv\u00e9gienne a \u00e9t\u00e9 int\u00e9gr\u00e9e de cette fa\u00e7on au calcul de l\u2019imp\u00f4t fran\u00e7ais. Pour les dividendes ou les tanti\u00e8mes, un imp\u00f4t norv\u00e9gien sup\u00e9rieur \u00e0 l\u2019imp\u00f4t fran\u00e7ais reste en partie \u00e0 la charge du contribuable.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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 contr\u00f4ler mon cr\u00e9dit d\u2019imp\u00f4t<\/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\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s en Norv\u00e8ge, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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\/norvege\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/norvege\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/norvege\/\">Convention France\u2013Norv\u00e8ge : 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\/norvege\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">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>Mes revenus norv\u00e9giens sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Pas au sens strict\u00a0: ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal, pour la plupart des revenus, \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019imp\u00f4t norv\u00e9gien sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Norv\u00e8ge mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii)\u00a0: l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.<\/p><\/details><details><summary>Comment la Norv\u00e8ge traite-t-elle mes revenus imposables en France\u00a0?<\/summary><p>Elle d\u00e9duit de son imp\u00f4t un montant \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, sans d\u00e9passer la fraction de l\u2019imp\u00f4t norv\u00e9gien correspondant \u00e0 ces revenus (article 24, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Oslo les 14 novembre 1984, 7 avril 1995 et 16 septembre 1999 \u2014 Convention avec la Norv\u00e8ge (impots.gouv.fr). Statut : En vigueur depuis le 10 septembre 1981\u00a0; dernier avenant entr\u00e9 en vigueur le 1er d\u00e9cembre 2002. 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 Norv\u00e8ge ?<\/span><h3>Faire contr\u00f4ler mon cr\u00e9dit d\u2019imp\u00f4t\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=norvege-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\/norvege\/\">Convention France\u2013Norv\u00e8ge : 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 Norv\u00e8ge ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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\u2013Norv\u00e8ge \u203a Article 24 \u00b7 Double imposition Convention France\u2013Norv\u00e8geConvention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les avenants<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22484,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23276","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23276","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=23276"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23276\/revisions"}],"predecessor-version":[{"id":29041,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23276\/revisions\/29041"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22484"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}