{"id":23297,"date":"2026-11-08T13:17:06","date_gmt":"2026-11-08T12:17:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/"},"modified":"2026-11-09T00:42:38","modified_gmt":"2026-11-08T23:42:38","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/nouvelle-zelande\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 en Nouvelle-Z\u00e9lande\u00a0: o\u00f9 votre pension fran\u00e7aise est-elle impos\u00e9e\u00a0? L\u2019article 18 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\":\"Ma pension de s\u00e9curit\u00e9 sociale fran\u00e7aise sera-t-elle impos\u00e9e en Nouvelle-Z\u00e9lande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de la convention : les pensions pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Et une pension priv\u00e9e, hors s\u00e9curit\u00e9 sociale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9, \u00e0 condition qu\u2019il soit r\u00e9sident de Nouvelle-Z\u00e9lande au sens de l\u2019article 4 (article 18, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Elle rel\u00e8ve de l\u2019article 19, paragraphe 2 : imposable en principe dans l\u2019\u00c9tat qui la verse, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et en a la nationalit\u00e9.\"}}]}<\/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 18 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 en Nouvelle-Z\u00e9lande\u00a0: o\u00f9 votre pension fran\u00e7aise est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Mais les pensions pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat. Pour un retrait\u00e9 fran\u00e7ais install\u00e9 en Nouvelle-Z\u00e9lande, la distinction est d\u00e9cisive.<\/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\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/nouvelle-zelande\/plus-values\/\">Plus-values<\/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 18 \u00b7 Pensions de retraite<\/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>Les pensions et r\u00e9mun\u00e9rations similaires pay\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 18, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>Les pensions publiques suivent l\u2019article 19, paragraphe 2, et restent en principe imposables dans l\u2019\u00c9tat qui les verse (article 18, paragraphe 1).<\/li><li>Certaines pensions exon\u00e9r\u00e9es en France au titre du paragraphe 4 de l\u2019article 81 du Code g\u00e9n\u00e9ral des imp\u00f4ts sont aussi exon\u00e9r\u00e9es en Nouvelle-Z\u00e9lande tant qu\u2019elles le restent en France (article 18, paragraphe 3, a).<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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>Pension priv\u00e9e (emploi ant\u00e9rieur), retrait\u00e9 r\u00e9sident de Nouvelle-Z\u00e9lande<\/span><span class=\"etat \">Nouvelle-Z\u00e9lande seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension vers\u00e9e en application de la s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale n\u00e9o-z\u00e9landaise, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Nouvelle-Z\u00e9lande seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident de Nouvelle-Z\u00e9lande<\/span><span class=\"etat fr\">France, sauf nationalit\u00e9 n\u00e9o-z\u00e9landaise<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France au sens de l\u2019article 4<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 et 18<\/span><\/div><\/div><p class=\"note2\">Lorsque la France ne peut pas imposer un revenu attribu\u00e9 \u00e0 la Nouvelle-Z\u00e9lande, elle peut en tenir compte pour calculer le taux applicable aux autres revenus imposables en France (article 23, paragraphe 1, c).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat au titre d\u2019un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un Etat ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 3, a<\/span><p>\u00ab Les pensions vis\u00e9es au paragraphe 4 de l\u2019article 81 du Code g\u00e9n\u00e9ral des imp\u00f4ts fran\u00e7ais sont exon\u00e9r\u00e9es d\u2019imp\u00f4t n\u00e9o-z\u00e9landais aussi longtemps qu\u2019elles sont exon\u00e9r\u00e9es d\u2019imp\u00f4t fran\u00e7ais\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions pour situer votre pension<\/h2><p>L\u2019article 18 distingue selon l\u2019origine de la somme vers\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension de s\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Si elle est pay\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat, seul cet \u00c9tat l\u2019impose (\u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension publique\u00a0?<\/b><span>Si elle r\u00e9mun\u00e8re des services rendus \u00e0 un \u00c9tat ou \u00e0 une collectivit\u00e9, c\u2019est l\u2019article 19 qui s\u2019applique.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pension priv\u00e9e<\/b><span>Sinon, seul l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 l\u2019impose (\u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence \u00e9tablie\u00a0?<\/b><span>Le paragraphe 1 suppose d\u2019\u00eatre r\u00e9sident de Nouvelle-Z\u00e9lande au sens de l\u2019article 4.<\/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>Partir en Nouvelle-Z\u00e9lande ne fait pas sortir toutes les pensions fran\u00e7aises du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: celles vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables en France seulement. Seules les pensions priv\u00e9es li\u00e9es \u00e0 un emploi ant\u00e9rieur suivent la r\u00e9sidence. Avant le d\u00e9part, chaque pension doit donc \u00eatre class\u00e9e selon son origine pour savoir quel pays l\u2019imposera.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=nouvelle-zelande-pensions-retraite-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 classer mes pensions avant le d\u00e9part<\/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 touchez plusieurs pensions fran\u00e7aises et vous pr\u00e9parez votre installation en Nouvelle-Z\u00e9lande\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-pensions-retraite-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\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/nouvelle-zelande\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension de s\u00e9curit\u00e9 sociale fran\u00e7aise sera-t-elle impos\u00e9e en Nouvelle-Z\u00e9lande\u00a0?<\/summary><p>Non au regard de la convention\u00a0: les pensions pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).<\/p><\/details><details><summary>Et une pension priv\u00e9e, hors s\u00e9curit\u00e9 sociale\u00a0?<\/summary><p>Elle n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9, \u00e0 condition qu\u2019il soit r\u00e9sident de Nouvelle-Z\u00e9lande au sens de l\u2019article 4 (article 18, paragraphe 1).<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Elle rel\u00e8ve de l\u2019article 19, paragraphe 2\u00a0: imposable en principe dans l\u2019\u00c9tat qui la verse, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et en a la nationalit\u00e9.<\/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 classer mes pensions avant le d\u00e9part\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-pensions-retraite-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-pensions-retraite-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 18 \u00b7 Pensions de retraite 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<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-23297","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23297","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=23297"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23297\/revisions"}],"predecessor-version":[{"id":29078,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23297\/revisions\/29078"}],"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=23297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}