{"id":23351,"date":"2026-11-08T13:24:33","date_gmt":"2026-11-08T12:24:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/philippines\/pensions-retraite\/"},"modified":"2026-11-09T00:48:58","modified_gmt":"2026-11-08T23:48:58","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/philippines\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 aux Philippines\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e \u00e0 Manille ou en France\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 vers\u00e9e par un organisme de s\u00e9curit\u00e9 sociale fran\u00e7ais est-elle impos\u00e9e aux Philippines ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18, paragraphe 2 : elle n\u2019est imposable qu\u2019en France, \u00c9tat de l\u2019organisme qui la verse.\"}},{\"@type\":\"Question\",\"name\":\"Et une pension priv\u00e9e vers\u00e9e par un autre organisme ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elle n\u2019est ni une pension de s\u00e9curit\u00e9 sociale ni une pension publique, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : vers\u00e9e par l\u2019\u00c9tat ou une collectivit\u00e9 au titre de services rendus, elle n\u2019est imposable que dans l\u2019\u00c9tat qui la verse (article 19, paragraphe 2).\"}}]}<\/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\/philippines\/\">France\u2013Philippines<\/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\u2013Philippines<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Kingston le 9 janvier 1976 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 26 juin 1995 et par l\u2019avenant sign\u00e9 \u00e0 Manille le 25 novembre 2011<\/span><\/div>\n<h1>Retrait\u00e9 aux Philippines\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e \u00e0 Manille ou en France\u00a0? L\u2019article 18 de la convention<\/h1>\n<p class=\"lead\">Une pension priv\u00e9e li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. La convention avec les Philippines r\u00e9serve toutefois les pensions de s\u00e9curit\u00e9 sociale \u00e0 l\u2019\u00c9tat de l\u2019organisme qui les verse\u00a0: une pension fran\u00e7aise de s\u00e9curit\u00e9 sociale reste imposable en France seulement.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/philippines\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/philippines\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/philippines\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/philippines\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-philippines.webp\" alt=\"El Nido, Palawan, Philippines\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>El Nido, Palawan, Philippines<\/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 vers\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 de s\u00e9curit\u00e9 sociale vers\u00e9es par un organisme de s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>Les pensions de r\u00e9gimes de retraite d\u2019entreprises des Philippines non enregistr\u00e9s selon la loi philippine sont imposables aux Philippines (article 18, paragraphe 1).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat qui les verse (article 19, paragraphe 2).<\/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 de retraite priv\u00e9e, retrait\u00e9 r\u00e9sident des Philippines<\/span><span class=\"etat \">Philippines seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension vers\u00e9e par un organisme de s\u00e9curit\u00e9 sociale fran\u00e7ais, retrait\u00e9 r\u00e9sident des Philippines<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise (\u00c9tat, collectivit\u00e9)<\/span><span class=\"etat fr\">France seulement<\/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\">L\u2019article 18, paragraphe 2, vise les pensions vers\u00e9es par un organisme de s\u00e9curit\u00e9 sociale\u00a0: la nature de l\u2019organisme payeur de chaque pension doit \u00eatre v\u00e9rifi\u00e9e.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, vers\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat contractant au titre d\u2019un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les pensions de s\u00e9curit\u00e9 sociale vers\u00e9es par un organisme de s\u00e9curit\u00e9 sociale d\u2019un Etat contractant ne sont imposables que dans cet Etat contractant. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Classer chaque pension<\/h2><p>Une retraite fran\u00e7aise se compose souvent de plusieurs pensions. Pour un r\u00e9sident des Philippines, la convention les r\u00e9partit ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>S\u00e9curit\u00e9 sociale<\/b><span>Vers\u00e9e par un organisme de s\u00e9curit\u00e9 sociale fran\u00e7ais\u00a0: imposable en France seulement (article 18, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Fonction publique<\/b><span>Vers\u00e9e par l\u2019\u00c9tat ou une collectivit\u00e9 au titre de services rendus\u00a0: France seulement (article 19, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autres pensions priv\u00e9es<\/b><span>Imposables aux Philippines seulement (article 18, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence<\/b><span>Tout suppose d\u2019\u00eatre r\u00e9sident des Philippines 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\/joueur-de-poker-professionnel-se-disant-installe-en-thailande-et-aux\/\"><div class=\"h\"><span class=\"pill mono\">TA Rouen<\/span><small>2 novembre 2026<\/small><\/div><p>Joueur de poker professionnel se disant install\u00e9 en Tha\u00eflande et aux Philippines\u00a0: gains sur des plateformes fran\u00e7aises et RSA per\u00e7u en France fixent le centre de ses int\u00e9r\u00eats \u00e9conomiques en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/philippines\/#decisions\">Voir les 1 d\u00e9cisions qui concernent les Philippines \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 qui s\u2019installe aux Philippines, une partie de la retraite peut rester imposable en France seulement, selon la nature de l\u2019organisme payeur, tandis que l\u2019autre bascule vers l\u2019imp\u00f4t philippin. Le tri pension par pension et la preuve de la r\u00e9sidence philippine sont les deux pr\u00e9alables \u00e0 une estimation fiable de la charge fiscale.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=philippines-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 analyser mes pensions<\/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 ou allez percevoir une retraite fran\u00e7aise et vous envisagez de vous installer aux Philippines\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=philippines-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\/philippines\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/philippines\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/philippines\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/philippines\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/philippines\/\">Convention France\u2013Philippines : 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\/philippines\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/philippines\/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 vers\u00e9e par un organisme de s\u00e9curit\u00e9 sociale fran\u00e7ais est-elle impos\u00e9e aux Philippines\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 2\u00a0: elle n\u2019est imposable qu\u2019en France, \u00c9tat de l\u2019organisme qui la verse.<\/p><\/details><details><summary>Et une pension priv\u00e9e vers\u00e9e par un autre organisme\u00a0?<\/summary><p>Si elle n\u2019est ni une pension de s\u00e9curit\u00e9 sociale ni une pension publique, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1).<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: vers\u00e9e par l\u2019\u00c9tat ou une collectivit\u00e9 au titre de services rendus, elle n\u2019est imposable que dans l\u2019\u00c9tat qui la verse (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Kingston le 9 janvier 1976 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 26 juin 1995 et par l\u2019avenant sign\u00e9 \u00e0 Manille le 25 novembre 2011 \u2014 Convention avec les Philippines (impots.gouv.fr). Statut : En vigueur (texte modifi\u00e9 par les avenants de 1995 et 2011). 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 aux Philippines ?<\/span><h3>Faire analyser mes pensions\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=philippines-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\/philippines\/\">Convention France\u2013Philippines : 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 aux Philippines ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=philippines-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\u2013Philippines \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013PhilippinesConvention sign\u00e9e \u00e0 Kingston le 9 janvier 1976 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22492,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23351","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23351","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=23351"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23351\/revisions"}],"predecessor-version":[{"id":29196,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23351\/revisions\/29196"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22492"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}