{"id":23356,"date":"2026-11-08T13:25:16","date_gmt":"2026-11-08T12:25:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/pologne\/dividendes\/"},"modified":"2026-11-09T00:49:33","modified_gmt":"2026-11-08T23:49:33","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/pologne\/dividendes\/","title":{"rendered":"Vous percevez des dividendes entre la France et la Pologne\u00a0: quelle retenue, quel imp\u00f4t\u00a0? 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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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes, si le particulier en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Le taux de 5 % est-il accessible \u00e0 un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9, \u00e0 l\u2019exclusion des soci\u00e9t\u00e9s de personnes, d\u00e9tenant directement au moins 10 % du capital pendant 365 jours (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France tient-elle compte de l\u2019imp\u00f4t polonais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t polonais per\u00e7u, imputable sur l\u2019imp\u00f4t fran\u00e7ais dont la base comprend ces dividendes (article 23, paragraphe 2, b).\"}}]}<\/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\/pologne\/\">France\u2013Pologne<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Pologne<\/span><span class=\"metaline\">Convention du 20 juin 1975, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des dividendes entre la France et la Pologne\u00a0: quelle retenue, quel imp\u00f4t\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut pr\u00e9lever une retenue plafonn\u00e9e. Pour un particulier, le plafond est de 15 % du montant brut, et la double imposition est \u00e9vit\u00e9e par un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/pologne\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pologne\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pologne\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pologne\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-pologne.webp\" alt=\"Cracovie, Pologne\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Cracovie, Pologne<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).<\/li><li>Le plafond descend \u00e0 5 % pour une soci\u00e9t\u00e9 (hors soci\u00e9t\u00e9s de personnes) d\u00e9tenant directement au moins 10 % du capital pendant 365 jours incluant le jour du paiement (article 10, paragraphe 2, a, modifi\u00e9 par la CML).<\/li><li>Un r\u00e9sident de France impos\u00e9 en France sur des dividendes polonais re\u00e7oit un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t polonais per\u00e7u (article 23, paragraphe 2, b).<\/li><\/ul><\/div>\n<h2>Qui impose les dividendes\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>Particulier r\u00e9sident de France, soci\u00e9t\u00e9 polonaise<\/span><span class=\"etat fr\">France\u00a0; Pologne 15 % maximum, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Pologne, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Pologne, avec d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais (15 % maximum)<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital pendant 365 jours<\/span><span class=\"etat \">Pays de la source, 5 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable ou une base fixe<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d\u2019un Etat contractant \u00e0 un r\u00e9sident de l\u2019autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces dividendes peuvent \u00eatre impos\u00e9s dans l\u2019Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui per\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: [\u2026] b) 15 p. cent du montant brut des dividendes, dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, b<\/span><p>\u00ab Les revenus vis\u00e9s aux articles 10, 12, 14, 16 et 17 provenant de Pologne sont imposables en France. L\u2019imp\u00f4t polonais per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d\u2019imp\u00f4t correspondant au montant de l\u2019imp\u00f4t polonais per\u00e7u sur ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Le paragraphe 2, a (taux de 5 %) int\u00e8gre la condition de d\u00e9tention de 365 jours issue de l\u2019article 8 de la Convention multilat\u00e9rale. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende polonais pour un r\u00e9sident de France<\/h2><p>La convention r\u00e9partit l\u2019imp\u00f4t en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Pologne<\/b><span>Plafonn\u00e9e \u00e0 15 % du montant brut pour un particulier b\u00e9n\u00e9ficiaire effectif.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende reste imposable en France, \u00c9tat de r\u00e9sidence.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>L\u2019imp\u00f4t polonais per\u00e7u ouvre droit \u00e0 un cr\u00e9dit imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/moniteur-de-ski-residant-en-pologne-et-adherent-d-une-ecole-de-ski-a-chatel-le\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>1er juillet 2022<\/small><\/div><p>Moniteur de ski r\u00e9sidant en Pologne et adh\u00e9rent d&#x27;une \u00e9cole de ski \u00e0 Ch\u00e2tel\u00a0: le local de l&#x27;\u00e9cole constitue une base fixe et ses honoraires sont imposables en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/entreprise-allemande-d-un-resident-francais-fournissant-de-la-main-d-uvre-a-un\/\"><div class=\"h\"><span class=\"pill mono\">TA Rennes<\/span><small>12 avril 2023<\/small><\/div><p>Entreprise allemande d&#x27;un r\u00e9sident fran\u00e7ais fournissant de la main-d&#x27;\u0153uvre \u00e0 un producteur de sapins de No\u00ebl\u00a0: \u00e9tablissement stable non d\u00e9clar\u00e9, activit\u00e9 occulte et b\u00e9n\u00e9fices \u00e9valu\u00e9s d&#x27;office<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/jetons-de-presence-verses-par-deux-societes-polonaises-imposables-en-france-en\/\"><div class=\"h\"><span class=\"pill mono\">TA Amiens<\/span><small>11 mai 2023<\/small><\/div><p>Jetons de pr\u00e9sence vers\u00e9s par deux soci\u00e9t\u00e9s polonaises\u00a0: imposables en France en principe, mais une prise de position \u00e9crite ant\u00e9rieure de l&#x27;administration prot\u00e8ge le couple<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/pologne\/#decisions\">Voir les 8 d\u00e9cisions qui concernent la Pologne \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un dividende de source polonaise peut subir une retenue en Pologne puis \u00eatre impos\u00e9 en France\u00a0: le cr\u00e9dit d\u2019imp\u00f4t \u00e9vite la double charge, \u00e0 condition que la retenue n\u2019exc\u00e8de pas le plafond conventionnel. Une retenue pr\u00e9lev\u00e9e au-del\u00e0 de 15 % ne se r\u00e9cup\u00e8re pas par le cr\u00e9dit fran\u00e7ais. Pour un dirigeant qui d\u00e9tient sa soci\u00e9t\u00e9 via une holding, le taux de 5 % suppose une participation directe d\u2019au moins 10 % maintenue 365 jours.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pologne-dividendes-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 la fiscalit\u00e9 de mes dividendes<\/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 des dividendes d\u2019une soci\u00e9t\u00e9 polonaise ou fran\u00e7aise en changeant de pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pologne-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/pologne\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/pologne\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/pologne\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/pologne\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/pologne\/\">Convention France\u2013Pologne : 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\/pologne\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/pologne\/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-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-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>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes, si le particulier en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Le taux de 5 % est-il accessible \u00e0 un particulier\u00a0?<\/summary><p>Non\u00a0: il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9, \u00e0 l\u2019exclusion des soci\u00e9t\u00e9s de personnes, d\u00e9tenant directement au moins 10 % du capital pendant 365 jours (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France tient-elle compte de l\u2019imp\u00f4t polonais\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t polonais per\u00e7u, imputable sur l\u2019imp\u00f4t fran\u00e7ais dont la base comprend ces dividendes (article 23, paragraphe 2, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 20 juin 1975, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Pologne modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur (texte de 1975 tel que modifi\u00e9 par la Convention multilat\u00e9rale, entr\u00e9e en vigueur le 1er janvier 2019 pour la France). 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 Pologne ?<\/span><h3>Faire v\u00e9rifier la fiscalit\u00e9 de mes dividendes\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=pologne-dividendes-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Pologne<\/span><div class=\"rel\"><a href=\"\/decisions\/medecin-anesthesiste-et-dentiste-polonais-exercant-en-liberal-en-france-sans\/\">M\u00e9decin anesth\u00e9siste et dentiste polonais exer\u00e7ant en lib\u00e9ral en France\u00a0: sans agr\u00e9ment pr\u00e9alable, pas d&#x27;abattement forfaitaire de 30 % au titre du r\u00e9gime des impatri\u00e9s<small>TA Strasbourg, 22 mai 2023<\/small><\/a><a href=\"\/decisions\/activite-de-negoce-de-vehicules-enregistree-en-pologne-simple-insuffisance-de\/\">Activit\u00e9 de n\u00e9goce de v\u00e9hicules enregistr\u00e9e en Pologne\u00a0: simple insuffisance de d\u00e9claration et non activit\u00e9 occulte, le couple retrouve le r\u00e9gime micro-entreprise<small>CAA Lyon, 23 novembre 2023<\/small><\/a><a href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-france-par-une-societe\/\">Consultant r\u00e9sident fran\u00e7ais facturant ses missions en France par une soci\u00e9t\u00e9 suisse\u00a0: imposable \u00e0 son nom sur le fondement de l&#x27;article 155 A, majoration de 80 % confirm\u00e9e<small>TA Cergy-Pontoise, 13 mai 2025<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/pologne\/\">Convention France\u2013Pologne : 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 Pologne ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pologne-dividendes-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22493,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23356","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23356","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=23356"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23356\/revisions"}],"predecessor-version":[{"id":29208,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23356\/revisions\/29208"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22493"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}