{"id":23285,"date":"2026-11-08T13:15:28","date_gmt":"2026-11-08T12:15:28","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nouvelle-caledonie\/double-imposition\/"},"modified":"2026-11-09T00:41:22","modified_gmt":"2026-11-08T23:41:22","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nouvelle-caledonie\/double-imposition\/","title":{"rendered":"Comment la France et la Nouvelle-Cal\u00e9donie \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 22 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\":\"Un revenu exon\u00e9r\u00e9 en France doit-il \u00eatre d\u00e9clar\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention pr\u00e9voit que la France calcule l\u2019imp\u00f4t sur les autres revenus au taux correspondant au total des revenus (article 22, paragraphe 2, c) : le revenu exon\u00e9r\u00e9 compte donc pour le taux.\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9gal \u00e0 l\u2019imp\u00f4t cal\u00e9donien per\u00e7u, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 22, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si le revenu n\u2019est pas impos\u00e9 en Nouvelle-Cal\u00e9donie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si le revenu n\u2019est pas imposable en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne, aucune exon\u00e9ration n\u2019est accord\u00e9e en France (article 22, 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\/nouvelle-caledonie\/\">France\u2013Nouvelle-Cal\u00e9donie<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Nouvelle-Cal\u00e9donie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Noum\u00e9a le 31 mars 1983 et \u00e0 Paris le 5 mai 1983, entr\u00e9e en vigueur le 26 juillet 1983 (avec un protocole)<\/span><\/div>\n<h1>Comment la France et la Nouvelle-Cal\u00e9donie \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 22 de la convention<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. La plupart des revenus imposables dans l\u2019autre territoire sont exon\u00e9r\u00e9s, avec taux effectif. Certains revenus restent imposables dans le territoire de r\u00e9sidence, qui accorde alors un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-caledonie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-caledonie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-caledonie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-caledonie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nouvelle-caledonie.webp\" alt=\"Noum\u00e9a, Nouvelle-Cal\u00e9donie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Noum\u00e9a, Nouvelle-Cal\u00e9donie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour un r\u00e9sident de France, les revenus imposables en Nouvelle-Cal\u00e9donie sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux des articles 9, 11, 12, 13 et 15 (article 22, paragraphe 2, a).<\/li><li>Ces derniers, dividendes, redevances, gains en capital, professions ind\u00e9pendantes et jetons de pr\u00e9sence, sont imposables en France avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t cal\u00e9donien, plafonn\u00e9 (article 22, paragraphe 2, b).<\/li><li>L\u2019exon\u00e9ration n\u2019est pas accord\u00e9e si le revenu n\u2019est pas imposable en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne, et la France retient le taux effectif (article 22, paragraphe 2, a et c).<\/li><li>C\u00f4t\u00e9 cal\u00e9donien, seuls les dividendes et redevances venant de France donnent lieu \u00e0 un cr\u00e9dit\u00a0; les autres revenus imposables en France sont exon\u00e9r\u00e9s (article 22, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode 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, b\u00e9n\u00e9fices imposables en Nouvelle-Cal\u00e9donie<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en France, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, redevances, plus-values, honoraires, jetons de pr\u00e9sence<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t cal\u00e9donien<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Revenu non imposable en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne<\/span><span class=\"etat \">Pas d\u2019exon\u00e9ration en France<\/span><span class=\"ref\">Art. 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Nouvelle-Cal\u00e9donie\u00a0: dividendes et redevances de France<\/span><span class=\"etat \">Nouvelle-Cal\u00e9donie, avec cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Nouvelle-Cal\u00e9donie\u00a0: autres revenus imposables en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en Nouvelle-Cal\u00e9donie, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 1 a et c<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, b<\/span><p>\u00ab Les revenus vis\u00e9s aux articles 9, 11, 12, 13 et 15 provenant de Nouvelle-Cal\u00e9donie sont imposables en France, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. L&#x27;imp\u00f4t cal\u00e9donien per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t cal\u00e9donien per\u00e7u mais qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, c<\/span><p>\u00ab Nonobstant les dispositions de l&#x27;alin\u00e9a a, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables en France, en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Pour un r\u00e9sident de France, en quatre \u00e9tapes<\/h2><p>Face \u00e0 un revenu de source cal\u00e9donienne, la lecture de l\u2019article 22 se fait dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Quel article\u00a0?<\/b><span>Identifier l\u2019article de la convention qui attribue le revenu.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Articles 9, 11, 12, 13 ou 15<\/b><span>Imposition en France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t cal\u00e9donien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autres revenus<\/b><span>Exon\u00e9ration en France s\u2019ils sont imposables en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Les revenus exon\u00e9r\u00e9s comptent pour le taux appliqu\u00e9 aux revenus imposables en France.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/retraites-partages-entre-noumea-et-la-haute-loire-domicilies-en-metropole-et\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>18 mai 2022<\/small><\/div><p>Retrait\u00e9s partag\u00e9s entre Noum\u00e9a et la Haute-Loire\u00a0: domicili\u00e9s en m\u00e9tropole, et pas r\u00e9sidents de Nouvelle-Cal\u00e9donie faute d&#x27;y \u00eatre impos\u00e9s en raison de leur domicile<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/assurance-vie-denouee-au-deces-d-un-pere-domicilie-en-france-les-prelevements\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>30 avril 2024<\/small><\/div><p>Assurance vie d\u00e9nou\u00e9e au d\u00e9c\u00e8s d&#x27;un p\u00e8re domicili\u00e9 en France\u00a0: les pr\u00e9l\u00e8vements sociaux restent dus m\u00eame si les b\u00e9n\u00e9ficiaires r\u00e9sident hors de France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-en-nouvelle-caledonie-date-de-2011-et-non-de-2012-la-vente-de-la-maison\/\"><div class=\"h\"><span class=\"pill mono\">TA Marseille<\/span><small>16 octobre 2025<\/small><\/div><p>D\u00e9part en Nouvelle-Cal\u00e9donie dat\u00e9 de 2011 et non de 2012\u00a0: la vente de la maison de Saint-Chamas en 2017 intervient trop tard pour l&#x27;exon\u00e9ration des non-r\u00e9sidents<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/nouvelle-caledonie\/#decisions\">Voir les 3 d\u00e9cisions qui concernent la Nouvelle-Cal\u00e9donie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un revenu exon\u00e9r\u00e9 en France n\u2019est pas pour autant absent de la d\u00e9claration\u00a0: il p\u00e8se sur le taux. Et l\u2019exon\u00e9ration d\u00e9pend d\u2019une imposition effective possible en Nouvelle-Cal\u00e9donie. Pour les revenus ouvrant droit \u00e0 cr\u00e9dit, la France ne rembourse jamais au-del\u00e0 de son propre imp\u00f4t. Chaque cat\u00e9gorie de revenus doit donc \u00eatre class\u00e9e avant d\u2019en mesurer le co\u00fbt r\u00e9el.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-caledonie-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 le point sur mes revenus cal\u00e9doniens<\/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 revenus de Nouvelle-Cal\u00e9donie en \u00e9tant r\u00e9sident de France, 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=nouvelle-caledonie-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\/nouvelle-caledonie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/\">Convention France\u2013Nouvelle-Cal\u00e9donie : 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\/nouvelle-caledonie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/fonction-publique\/\"><small>Art. 14<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/interets\/\"><small>Art. 10<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-caledonie\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/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>Un revenu exon\u00e9r\u00e9 en France doit-il \u00eatre d\u00e9clar\u00e9\u00a0?<\/summary><p>La convention pr\u00e9voit que la France calcule l\u2019imp\u00f4t sur les autres revenus au taux correspondant au total des revenus (article 22, paragraphe 2, c)\u00a0: le revenu exon\u00e9r\u00e9 compte donc pour le taux.<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non\u00a0: il est \u00e9gal \u00e0 l\u2019imp\u00f4t cal\u00e9donien per\u00e7u, sans pouvoir exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 22, paragraphe 2, b).<\/p><\/details><details><summary>Que se passe-t-il si le revenu n\u2019est pas impos\u00e9 en Nouvelle-Cal\u00e9donie\u00a0?<\/summary><p>Si le revenu n\u2019est pas imposable en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne, aucune exon\u00e9ration n\u2019est accord\u00e9e en France (article 22, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Noum\u00e9a le 31 mars 1983 et \u00e0 Paris le 5 mai 1983, entr\u00e9e en vigueur le 26 juillet 1983 (avec un protocole) \u2014 Convention avec la Nouvelle-Cal\u00e9donie (impots.gouv.fr). Statut : En vigueur. 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 Nouvelle-Cal\u00e9donie ?<\/span><h3>Faire le point sur mes revenus cal\u00e9doniens\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=nouvelle-caledonie-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\/nouvelle-caledonie\/\">Convention France\u2013Nouvelle-Cal\u00e9donie : 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 Nouvelle-Cal\u00e9donie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-caledonie-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\u2013Nouvelle-Cal\u00e9donie \u203a Article 22 \u00b7 Double imposition Convention France\u2013Nouvelle-Cal\u00e9donieConvention sign\u00e9e \u00e0 Noum\u00e9a le 31 mars 1983 et \u00e0 Paris le 5 mai 1983, entr\u00e9e en vigueur le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22485,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23285","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23285","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=23285"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23285\/revisions"}],"predecessor-version":[{"id":29055,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23285\/revisions\/29055"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22485"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}