{"id":23294,"date":"2026-11-08T13:16:42","date_gmt":"2026-11-08T12:16:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nouvelle-zelande\/double-imposition\/"},"modified":"2026-11-09T00:42:22","modified_gmt":"2026-11-08T23:42:22","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nouvelle-zelande\/double-imposition\/","title":{"rendered":"Impos\u00e9 en France et en Nouvelle-Z\u00e9lande\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23 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 salaire n\u00e9o-z\u00e9landais d\u2019un r\u00e9sident de France est-il impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : s\u2019il est imposable en Nouvelle-Z\u00e9lande, il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour le calcul du taux (article 23, paragraphe 1, a et c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il correspond \u00e0 l\u2019imp\u00f4t n\u00e9o-z\u00e9landais per\u00e7u mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition contraire \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cas peut \u00eatre soumis \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 24, paragraphe 1).\"}}]}<\/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-zelande\/\">France\u2013Nouvelle-Z\u00e9lande<\/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\u2013Nouvelle-Z\u00e9lande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Impos\u00e9 en France et en Nouvelle-Z\u00e9lande\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La France combine deux m\u00e9thodes\u00a0: elle exon\u00e8re la plupart des revenus imposables en Nouvelle-Z\u00e9lande en gardant le taux effectif, et accorde un cr\u00e9dit d\u2019imp\u00f4t pour les dividendes, int\u00e9r\u00eats, redevances et quelques autres revenus. La Nouvelle-Z\u00e9lande, elle, accorde un cr\u00e9dit sur son imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-nouvelle-zelande.webp\" alt=\"Queenstown, Nouvelle-Z\u00e9lande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Queenstown, Nouvelle-Z\u00e9lande<\/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-Z\u00e9lande sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux de la liste de l\u2019alin\u00e9a b (article 23, paragraphe 1, a).<\/li><li>Les revenus des articles 10, 11, 12, 14, 16, 17 et 22 restent imposables en France pour leur montant brut, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t n\u00e9o-z\u00e9landais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 23, paragraphe 1, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 23, paragraphe 1, c).<\/li><li>Pour un r\u00e9sident de Nouvelle-Z\u00e9lande, l\u2019imp\u00f4t fran\u00e7ais pay\u00e9 conform\u00e9ment \u00e0 la convention ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t n\u00e9o-z\u00e9landais (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode s\u2019applique c\u00f4t\u00e9 France\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>Salaires, loyers, plus-values immobili\u00e8res, pensions de s\u00e9curit\u00e9 sociale de source n\u00e9o-z\u00e9landaise<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 23 \u00a7 1 a et c<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances n\u00e9o-z\u00e9landais<\/span><span class=\"etat \">Imposition en France, cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Professions ind\u00e9pendantes, jetons de pr\u00e9sence, artistes, autres revenus<\/span><span class=\"etat \">Imposition en France, cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Nouvelle-Z\u00e9lande impos\u00e9 en France<\/span><span class=\"etat \">Cr\u00e9dit sur l\u2019imp\u00f4t n\u00e9o-z\u00e9landais<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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 autres que ceux vis\u00e9s \u00e0 l\u2019alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l\u2019alin\u00e9a a du paragraphe 3 de l\u2019article 2, lorsque ces revenus sont imposables en Nouvelle-Z\u00e9lande en vertu de la pr\u00e9sente Convention\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, b<\/span><p>\u00ab Les revenus vis\u00e9s aux articles 10, 11, 12, 14, 16, 17 et 22 provenant de Nouvelle- Z\u00e9lande sont imposables en France, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. L\u2019imp\u00f4t n\u00e9o-z\u00e9landais per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d\u2019imp\u00f4t qui correspond au montant de l\u2019imp\u00f4t n\u00e9o-z\u00e9landais per\u00e7u mais qui ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b, l\u2019imp\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>Comment la France \u00e9limine la double imposition<\/h2><p>Pour un r\u00e9sident de France, le m\u00e9canisme d\u00e9pend de la nature du revenu\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier l\u2019article<\/b><span>Rattacher le revenu n\u00e9o-z\u00e9landais \u00e0 son article\u00a0: 6, 13, 15, 18, ou 10, 11, 12, 14, 16, 17, 22.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenus de la liste b<\/b><span>Ils sont d\u00e9clar\u00e9s en France pour leur montant brut\u00a0; l\u2019imp\u00f4t n\u00e9o-z\u00e9landais donne un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autres revenus<\/b><span>Ils sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais d\u00e8s lors qu\u2019ils sont imposables en Nouvelle-Z\u00e9lande.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Les revenus exon\u00e9r\u00e9s comptent pour fixer 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\/retraite-partage-entre-paris-et-le-maroc-foyer-en-france-pension-imposable-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>28 juin 2023<\/small><\/div><p>Retrait\u00e9 partag\u00e9 entre Paris et le Maroc\u00a0: foyer en France, pension imposable en France et distribution de 532 534 euros d&#x27;un trust n\u00e9o-z\u00e9landais tax\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/nouvelle-zelande\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Nouvelle-Z\u00e9lande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, la m\u00e9thode d\u2019exon\u00e9ration n\u2019efface pas tout\u00a0: les revenus exon\u00e9r\u00e9s rel\u00e8vent le taux d\u2019imposition des autres revenus. Pour les dividendes et int\u00e9r\u00eats, le cr\u00e9dit ne d\u00e9passe jamais l\u2019imp\u00f4t fran\u00e7ais correspondant, si bien qu\u2019un imp\u00f4t \u00e9tranger plus \u00e9lev\u00e9 n\u2019est pas enti\u00e8rement r\u00e9cup\u00e9r\u00e9. Chaque revenu n\u00e9o-z\u00e9landais doit donc \u00eatre class\u00e9 avant d\u2019\u00eatre d\u00e9clar\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-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<\/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 de source n\u00e9o-z\u00e9landaise\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-zelande-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-zelande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/\">Convention France\u2013Nouvelle-Z\u00e9lande : 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-zelande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/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>Un salaire n\u00e9o-z\u00e9landais d\u2019un r\u00e9sident de France est-il impos\u00e9 deux fois\u00a0?<\/summary><p>Non\u00a0: s\u2019il est imposable en Nouvelle-Z\u00e9lande, il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour le calcul du taux (article 23, paragraphe 1, a et c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Il correspond \u00e0 l\u2019imp\u00f4t n\u00e9o-z\u00e9landais per\u00e7u mais ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces revenus (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition contraire \u00e0 la convention\u00a0?<\/summary><p>Le cas peut \u00eatre soumis \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Nouvelle-Z\u00e9lande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 19 mars 1981\u00a0; la CML est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er octobre 2018 pour la Nouvelle-Z\u00e9lande. 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-Z\u00e9lande ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration\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-zelande-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-zelande\/\">Convention France\u2013Nouvelle-Z\u00e9lande : 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-Z\u00e9lande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-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-Z\u00e9lande \u203a Article 23 \u00b7 Double imposition Convention France\u2013Nouvelle-Z\u00e9landeConvention sign\u00e9e \u00e0 Paris le 30 novembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22486,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23294","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23294","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=23294"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23294\/revisions"}],"predecessor-version":[{"id":29073,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23294\/revisions\/29073"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22486"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}