{"id":23352,"date":"2026-11-08T13:24:41","date_gmt":"2026-11-08T12:24:41","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/philippines\/plus-values\/"},"modified":"2026-11-09T00:49:09","modified_gmt":"2026-11-08T23:49:09","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/philippines\/plus-values\/","title":{"rendered":"Vendre un bien ou des titres en vivant aux Philippines\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 13 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\":\"La France peut-elle imposer la vente de mes actions si je suis r\u00e9sident des Philippines ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour des actions d\u2019une soci\u00e9t\u00e9 qui n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re : ces gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour des parts de SCI d\u00e9tenant un immeuble en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les gains sur parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est compos\u00e9 principalement de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 13, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Comment les Philippines \u00e9vitent-elles la double imposition d\u2019une plus-value impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t pay\u00e9 en France constitue un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t philippin, dans les limites pr\u00e9vues par l\u2019article 23, paragraphe 1, 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\/philippines\/\">France\u2013Philippines<\/a> \u203a Article 13 \u00b7 Plus-values<\/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>Vendre un bien ou des titres en vivant aux Philippines\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 13 de la convention<\/h1>\n<p class=\"lead\">La convention avec les Philippines impose l\u2019immobilier, d\u00e9tenu directement ou au travers d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, dans l\u2019\u00c9tat o\u00f9 il se trouve. Les autres plus-values, dont celles sur actions ordinaires, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/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\/pensions-retraite\/\">Pensions de retraite<\/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><\/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 13 \u00b7 Plus-values<\/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 plus-values sur immeubles et sur parts de soci\u00e9t\u00e9s dont l\u2019actif est compos\u00e9 principalement d\u2019immeubles sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 13, paragraphe 1).<\/li><li>Les plus-values sur biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se situent (article 13, paragraphe 2).<\/li><li>Les autres plus-values ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 3).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t philippin sur une plus-value immobili\u00e8re ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2, b).<\/li><\/ul><\/div>\n<h2>Qui impose votre plus-value\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>Vente d\u2019un immeuble situ\u00e9 en France par un r\u00e9sident des Philippines<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t aux Philippines<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Vente de parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/span><span class=\"etat \">\u00c9tat o\u00f9 les immeubles sont situ\u00e9s<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cession d\u2019actions ordinaires par un r\u00e9sident des Philippines<\/span><span class=\"etat \">Philippines seulement<\/span><span class=\"ref\">Art. 13 \u00a7 3<\/span><\/div><div class=\"r\"><span>Vente d\u2019un immeuble aux Philippines par un r\u00e9sident de France<\/span><span class=\"etat \">Philippines, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 13 \u00a7 1 et 23 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">La convention s\u2019applique aussi \u00e0 l\u2019imp\u00f4t philippin sur les op\u00e9rations de bourse (\u00ab\u00a0stock transaction tax\u00a0\u00bb) mentionn\u00e9 \u00e0 l\u2019article 2, paragraphe 3, b.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation des biens immobiliers, tels qu\u2019ils sont d\u00e9finis au paragraphe 2 de l\u2019article 6, ou de l\u2019ali\u00e9nation de parts ou de droits analogues dans une soci\u00e9t\u00e9 immobili\u00e8re de copropri\u00e9t\u00e9 ou dans une soci\u00e9t\u00e9 dont l\u2019actif est compos\u00e9 principalement de biens immobiliers, sont imposables dans l\u2019Etat contractant o\u00f9 ces biens sont situ\u00e9s. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 3<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux qui sont mentionn\u00e9s aux paragraphes 1 et 2 ne sont imposables que dans l\u2019Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 13 r\u00e9dig\u00e9 par l\u2019article 7 de l\u2019avenant du 26 juin 1995. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois cat\u00e9gories de gains<\/h2><p>Avant toute cession, il faut ranger le bien dans l\u2019une des cat\u00e9gories de l\u2019article 13\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immobilier direct ou indirect<\/b><span>Immeubles et parts de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re\u00a0: \u00c9tat de situation (\u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>\u00c9tablissement stable<\/b><span>Biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe\u00a0: \u00c9tat o\u00f9 il se situe (\u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Tout le reste<\/b><span>Imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (\u00a7 3).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>C\u00f4t\u00e9 fran\u00e7ais<\/b><span>Plus-value immobili\u00e8re philippine d\u2019un r\u00e9sident de France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t philippin, plafonn\u00e9 (article 23, paragraphe 2, b).<\/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 r\u00e9sident des Philippines au sens de la convention, les plus-values sur titres non immobiliers rel\u00e8vent des Philippines seules. Encore faut-il que la r\u00e9sidence soit solidement \u00e9tablie au jour de la cession et que la soci\u00e9t\u00e9 ne soit pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. Le calendrier d\u2019une cession importante et la preuve de la r\u00e9sidence s\u2019anticipent avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=philippines-plus-values-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 \u00e9tudier une cession 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 envisagez de vendre des titres, des parts de soci\u00e9t\u00e9 ou un bien immobilier en lien avec une installation 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-plus-values-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\/pensions-retraite\/\">Pensions de retraite<\/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\/\">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\/\"><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\/\" class=\"cur\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France peut-elle imposer la vente de mes actions si je suis r\u00e9sident des Philippines\u00a0?<\/summary><p>Non pour des actions d\u2019une soci\u00e9t\u00e9 qui n\u2019est pas \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re\u00a0: ces gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 3).<\/p><\/details><details><summary>Que se passe-t-il pour des parts de SCI d\u00e9tenant un immeuble en France\u00a0?<\/summary><p>Les gains sur parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est compos\u00e9 principalement de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 13, paragraphe 1).<\/p><\/details><details><summary>Comment les Philippines \u00e9vitent-elles la double imposition d\u2019une plus-value impos\u00e9e en France\u00a0?<\/summary><p>L\u2019imp\u00f4t pay\u00e9 en France constitue un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t philippin, dans les limites pr\u00e9vues par l\u2019article 23, paragraphe 1, a.<\/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 \u00e9tudier une cession 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=philippines-plus-values-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-plus-values-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 13 \u00b7 Plus-values Convention France\u2013PhilippinesConvention sign\u00e9e \u00e0 Kingston le 9 janvier 1976 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 26 juin<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-23352","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23352","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=23352"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23352\/revisions"}],"predecessor-version":[{"id":29200,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23352\/revisions\/29200"}],"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=23352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}