{"id":23282,"date":"2026-11-08T13:15:04","date_gmt":"2026-11-08T12:15:04","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/norvege\/revenus-immobiliers\/"},"modified":"2026-11-09T00:41:02","modified_gmt":"2026-11-08T23:41:02","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/norvege\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Norv\u00e8ge\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention franco-norv\u00e9gienne"},"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 loyers fran\u00e7ais sont-ils exon\u00e9r\u00e9s en France si je vis en Norv\u00e8ge ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Ils sont imposables en France (article 6, paragraphe 1), et la Norv\u00e8ge d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans la limite de son propre imp\u00f4t sur ces revenus (article 24, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Puis-je d\u00e9duire mes int\u00e9r\u00eats d\u2019emprunt ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, dans les conditions applicables aux r\u00e9sidents de l\u2019\u00c9tat de situation : l\u2019article 6, paragraphe 5, vise les d\u00e9penses d\u2019entretien et de conservation, y compris les int\u00e9r\u00eats des dettes contract\u00e9es \u00e0 ces fins.\"}},{\"@type\":\"Question\",\"name\":\"Les loyers norv\u00e9giens d\u2019un r\u00e9sident de France sont-ils tax\u00e9s deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. La France les int\u00e8gre au calcul de son imp\u00f4t et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le r\u00e9sident est soumis \u00e0 l\u2019imp\u00f4t norv\u00e9gien (article 24, paragraphe 1, a, i).\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien en France ou en Norv\u00e8ge\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention franco-norv\u00e9gienne<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 il se trouve, qui doit admettre la d\u00e9duction des frais d\u2019entretien et des int\u00e9r\u00eats d\u2019emprunt dans les m\u00eames conditions que pour ses r\u00e9sidents. L\u2019\u00c9tat de r\u00e9sidence prend ensuite le relais pour \u00e9viter la double imposition.<\/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\/plus-values\/\">Plus-values<\/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 6 \u00b7 Loyers<\/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>Les revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 6, paragraphe 1).<\/li><li>Les d\u00e9penses d\u2019entretien et de conservation, y compris les int\u00e9r\u00eats des dettes contract\u00e9es \u00e0 ces fins, sont d\u00e9ductibles dans les conditions applicables aux r\u00e9sidents de l\u2019\u00c9tat de situation (article 6, paragraphe 5).<\/li><li>Les revenus de parts de soci\u00e9t\u00e9s immobili\u00e8res soumis au m\u00eame r\u00e9gime que les revenus immobiliers sont imposables dans l\u2019\u00c9tat de situation (protocole, article 1er, paragraphe 2).<\/li><li>Pour un r\u00e9sident de France, les loyers norv\u00e9giens entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, s\u2019il est soumis \u00e0 l\u2019imp\u00f4t norv\u00e9gien sur ces revenus (article 24, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose les loyers\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 Norv\u00e8ge qui loue un bien en France<\/span><span class=\"etat fr\">France\u00a0; la Norv\u00e8ge d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1\u00a0; art. 24 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France qui loue un bien en Norv\u00e8ge<\/span><span class=\"etat \">Norv\u00e8ge\u00a0; la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 6 \u00a7 1\u00a0; art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Revenus de parts d\u2019une soci\u00e9t\u00e9 immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat de situation de l\u2019immeuble<\/span><span class=\"ref\">Protocole, art. 1er \u00a7 2<\/span><\/div><div class=\"r\"><span>Revente du bien<\/span><span class=\"etat \">Voir les gains en capital<\/span><span class=\"ref\">Art. 13 \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 6, paragraphes 1 et 5<\/span><p>\u00ab 1. Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat, sont imposables dans cet autre Etat. [\u2026] 5. Pour d\u00e9terminer les revenus tir\u00e9s de biens immobiliers qu&#x27;un r\u00e9sident d&#x27;un Etat poss\u00e8de dans l&#x27;autre Etat, sont admises en d\u00e9duction, dans les conditions qui s&#x27;appliquent aux r\u00e9sidents de cet autre Etat, les d\u00e9penses expos\u00e9es pour l&#x27;entretien et la conservation de ces biens, y compris les int\u00e9r\u00eats de dettes contract\u00e9es aux m\u00eames fins. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Pour un r\u00e9sident de France propri\u00e9taire en Norv\u00e8ge, l\u2019article 24 fonctionne ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Norv\u00e8ge<\/b><span>Les loyers sont imposables en Norv\u00e8ge, frais d\u2019entretien et int\u00e9r\u00eats d\u2019emprunt d\u00e9duits comme pour un r\u00e9sident (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Prise en compte en France<\/b><span>Ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t norv\u00e9gien n\u2019en est pas d\u00e9ductible.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Il est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le r\u00e9sident est soumis \u00e0 l\u2019imp\u00f4t norv\u00e9gien sur ces loyers.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Effet sur le taux<\/b><span>Au bar\u00e8me progressif, l\u2019imp\u00f4t fran\u00e7ais correspondant se calcule au taux moyen du revenu global (article 24, paragraphe 1, d).<\/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>Un r\u00e9sident de Norv\u00e8ge qui garde un bien lou\u00e9 en France est impos\u00e9 en France sur ses loyers, mais peut faire valoir la d\u00e9duction des frais d\u2019entretien et des int\u00e9r\u00eats d\u2019emprunt dans les m\u00eames conditions qu\u2019un r\u00e9sident. \u00c0 l\u2019inverse, des loyers norv\u00e9giens per\u00e7us par un r\u00e9sident de France p\u00e8sent sur le taux de son imp\u00f4t fran\u00e7ais, m\u00eame si le cr\u00e9dit efface l\u2019imp\u00f4t qui leur correspond.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-revenus-immobiliers-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 le point sur mon patrimoine immobilier<\/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 percevez des loyers d\u2019un bien situ\u00e9 dans l\u2019un des deux pays tout en r\u00e9sidant dans l\u2019autre\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-revenus-immobiliers-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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes loyers fran\u00e7ais sont-ils exon\u00e9r\u00e9s en France si je vis en Norv\u00e8ge\u00a0?<\/summary><p>Non. Ils sont imposables en France (article 6, paragraphe 1), et la Norv\u00e8ge d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais dans la limite de son propre imp\u00f4t sur ces revenus (article 24, paragraphe 2, a).<\/p><\/details><details><summary>Puis-je d\u00e9duire mes int\u00e9r\u00eats d\u2019emprunt\u00a0?<\/summary><p>Oui, dans les conditions applicables aux r\u00e9sidents de l\u2019\u00c9tat de situation\u00a0: l\u2019article 6, paragraphe 5, vise les d\u00e9penses d\u2019entretien et de conservation, y compris les int\u00e9r\u00eats des dettes contract\u00e9es \u00e0 ces fins.<\/p><\/details><details><summary>Les loyers norv\u00e9giens d\u2019un r\u00e9sident de France sont-ils tax\u00e9s deux fois\u00a0?<\/summary><p>Non. La France les int\u00e8gre au calcul de son imp\u00f4t et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le r\u00e9sident est soumis \u00e0 l\u2019imp\u00f4t norv\u00e9gien (article 24, paragraphe 1, a, i).<\/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 le point sur mon patrimoine immobilier\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-revenus-immobiliers-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-revenus-immobiliers-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 6 \u00b7 Revenus immobiliers 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-23282","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23282","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=23282"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23282\/revisions"}],"predecessor-version":[{"id":29051,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23282\/revisions\/29051"}],"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=23282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}