{"id":23291,"date":"2026-11-08T13:16:17","date_gmt":"2026-11-08T12:16:17","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nouvelle-caledonie\/revenus-immobiliers\/"},"modified":"2026-11-09T00:42:07","modified_gmt":"2026-11-08T23:42:07","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nouvelle-caledonie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien \u00e0 Noum\u00e9a ou en m\u00e9tropole\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention avec la Nouvelle-Cal\u00e9donie"},"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 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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 cal\u00e9doniens sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais s\u2019ils sont imposables en Nouvelle-Cal\u00e9donie, mais la France en tient compte pour le taux applicable aux autres revenus (article 22, paragraphe 2, a et c).\"}},{\"@type\":\"Question\",\"name\":\"Je r\u00e9side \u00e0 Noum\u00e9a et je loue un appartement en m\u00e9tropole : o\u00f9 suis-je impos\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En France, territoire o\u00f9 se trouve le bien (article 6) ; la Nouvelle-Cal\u00e9donie exon\u00e8re ces revenus en retenant le taux effectif (article 22, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si les loyers ne sont pas imposables en Nouvelle-Cal\u00e9donie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 22, paragraphe 2, a, pr\u00e9voit qu\u2019aucune exon\u00e9ration n\u2019est alors accord\u00e9e en France.\"}}]}<\/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 6 \u00b7 Revenus immobiliers<\/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>Vous louez un bien \u00e0 Noum\u00e9a ou en m\u00e9tropole\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention avec la Nouvelle-Cal\u00e9donie<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le territoire o\u00f9 il se trouve. L\u2019autre territoire les exon\u00e8re, mais peut en tenir compte pour fixer le taux d\u2019imp\u00f4t sur les autres revenus. L\u2019exon\u00e9ration tombe si le revenu n\u2019est pas imposable l\u00e0 o\u00f9 le bien est situ\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\/plus-values\/\">Plus-values<\/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 6 \u00b7 Loyers<\/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>Les revenus qu\u2019un r\u00e9sident d\u2019un territoire tire de biens immobiliers situ\u00e9s dans l\u2019autre territoire sont imposables dans ce dernier (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et les biens d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante (article 6, paragraphes 3 et 4).<\/li><li>Un r\u00e9sident de France est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais sur des loyers imposables en Nouvelle-Cal\u00e9donie, la France retenant le taux effectif (article 22, paragraphe 2, a et c).<\/li><li>Aucune exon\u00e9ration n\u2019est accord\u00e9e si ces revenus ne sont pas imposables en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne (article 22, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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 France, bien lou\u00e9 en Nouvelle-Cal\u00e9donie<\/span><span class=\"etat \">Nouvelle-Cal\u00e9donie\u00a0; exon\u00e9r\u00e9s en France, taux effectif<\/span><span class=\"ref\">Art. 6 et 22 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Nouvelle-Cal\u00e9donie, bien lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; exon\u00e9r\u00e9s en Nouvelle-Cal\u00e9donie, taux effectif<\/span><span class=\"ref\">Art. 6 et 22 \u00a7 1<\/span><\/div><div class=\"r\"><span>Loyers non imposables 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>Bien d\u2019une entreprise ou d\u2019une profession ind\u00e9pendante<\/span><span class=\"etat \">M\u00eame r\u00e8gle\u00a0: territoire du bien<\/span><span class=\"ref\">Art. 6 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">Le protocole exon\u00e8re les r\u00e9sidents de Nouvelle-Cal\u00e9donie disposant d\u2019habitations en France de l\u2019imposition forfaitaire sur la base de la valeur locative vis\u00e9e \u00e0 l\u2019article 164 C du code g\u00e9n\u00e9ral des imp\u00f4ts (protocole, point 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un territoire tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre territoire sont imposables dans cet autre territoire. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 2 de l&#x27;article 2, lorsque ces revenus sont imposables en Nouvelle-Cal\u00e9donie, en vertu de la pr\u00e9sente Convention. Toutefois, aucune exon\u00e9ration n&#x27;est accord\u00e9e si les revenus en cause ne sont pas imposables en Nouvelle-Cal\u00e9donie en vertu de la r\u00e9glementation interne\u00a0; \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 qui loue un bien en Nouvelle-Cal\u00e9donie\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition sur place<\/b><span>Les loyers sont imposables en Nouvelle-Cal\u00e9donie (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration en France<\/b><span>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>La France calcule l\u2019imp\u00f4t sur les autres revenus au taux correspondant au total des revenus (article 22, paragraphe 2, c).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Condition<\/b><span>L\u2019exon\u00e9ration suppose que les loyers soient imposables en Nouvelle-Cal\u00e9donie selon sa r\u00e9glementation interne.<\/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>Les loyers d\u2019un bien cal\u00e9donien ne disparaissent pas de la d\u00e9claration fran\u00e7aise d\u2019un r\u00e9sident de France\u00a0: ils sont exon\u00e9r\u00e9s mais servent au calcul du taux, et l\u2019exon\u00e9ration suppose qu\u2019ils soient imposables en Nouvelle-Cal\u00e9donie. \u00c0 l\u2019inverse, un r\u00e9sident cal\u00e9donien qui loue en m\u00e9tropole reste imposable en France sur ces loyers. Chaque bien m\u00e9rite donc d\u2019\u00eatre examin\u00e9 selon le territoire o\u00f9 il se trouve et la r\u00e9sidence du propri\u00e9taire.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-caledonie-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 mes biens lou\u00e9s<\/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 poss\u00e9dez un bien lou\u00e9 en Nouvelle-Cal\u00e9donie ou en m\u00e9tropole\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-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-20-40\/\">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 cal\u00e9doniens sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais s\u2019ils sont imposables en Nouvelle-Cal\u00e9donie, mais la France en tient compte pour le taux applicable aux autres revenus (article 22, paragraphe 2, a et c).<\/p><\/details><details><summary>Je r\u00e9side \u00e0 Noum\u00e9a et je loue un appartement en m\u00e9tropole\u00a0: o\u00f9 suis-je impos\u00e9\u00a0?<\/summary><p>En France, territoire o\u00f9 se trouve le bien (article 6)\u00a0; la Nouvelle-Cal\u00e9donie exon\u00e8re ces revenus en retenant le taux effectif (article 22, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si les loyers ne sont pas imposables en Nouvelle-Cal\u00e9donie\u00a0?<\/summary><p>L\u2019article 22, paragraphe 2, a, pr\u00e9voit qu\u2019aucune exon\u00e9ration n\u2019est alors accord\u00e9e en France.<\/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 biens lou\u00e9s\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-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\/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-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\u2013Nouvelle-Cal\u00e9donie \u203a Article 6 \u00b7 Revenus immobiliers 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-23291","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23291","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=23291"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23291\/revisions"}],"predecessor-version":[{"id":29067,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23291\/revisions\/29067"}],"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=23291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}