{"id":23357,"date":"2026-11-08T13:25:24","date_gmt":"2026-11-08T12:25:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/pologne\/double-imposition\/"},"modified":"2026-11-09T00:49:38","modified_gmt":"2026-11-08T23:49:38","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/pologne\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Pologne \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 23 expliqu\u00e9"},"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 imposable en Pologne est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 23, paragraphe 2, a et c).\"}},{\"@type\":\"Question\",\"name\":\"Quels revenus donnent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plut\u00f4t qu\u2019\u00e0 une exon\u00e9ration ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux des articles 10, 12, 14, 16 et 17 : dividendes, redevances, professions lib\u00e9rales, jetons de pr\u00e9sence, artistes et sportifs (article 23, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Pologne traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle les exon\u00e8re en pouvant appliquer le m\u00eame taux, sauf ceux des articles 10, 12, 14, 16 et 17, pour lesquels elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans une certaine limite (article 23, 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\/pologne\/\">France\u2013Pologne<\/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\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>Comment la convention France\u2013Pologne \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 23 expliqu\u00e9<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. Pour la plupart des revenus imposables dans l\u2019autre \u00c9tat, l\u2019\u00c9tat de r\u00e9sidence les exon\u00e8re tout en pouvant en tenir compte pour le taux\u00a0; pour quelques revenus limitativement \u00e9num\u00e9r\u00e9s, il les impose et accorde 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 23 \u00b7 Double imposition<\/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>La France exon\u00e8re les revenus imposables en Pologne en vertu de la convention, sauf ceux vis\u00e9s aux articles 10, 12, 14, 16 et 17 (article 23, paragraphe 2, a).<\/li><li>Pour les dividendes, redevances, revenus des professions lib\u00e9rales, jetons de pr\u00e9sence et revenus d\u2019artistes et de sportifs, la France impose et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t polonais per\u00e7u (article 23, paragraphe 2, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise (article 23, paragraphe 2, c).<\/li><li>La Pologne applique la m\u00eame logique\u00a0: exon\u00e9ration avec taux effectif, et d\u00e9duction de l\u2019imp\u00f4t pay\u00e9 en France pour les revenus des articles 10, 12, 14, 16 et 17 (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour quel revenu (r\u00e9sident de 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 imposables en Pologne<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 23 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>Dividendes de source polonaise<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t polonais<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Redevances, professions lib\u00e9rales, jetons de pr\u00e9sence, artistes et sportifs<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t polonais<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Pensions priv\u00e9es et int\u00e9r\u00eats per\u00e7us par un r\u00e9sident de France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 et 18<\/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 2, a et b<\/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 b du paragraphe 3 de l\u2019article 2, lorsque ces revenus sont imposables en Pologne en vertu de la pr\u00e9sente Convention\u00a0; b) 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><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, 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 d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux m\u00e9thodes selon le revenu<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 23, paragraphe 2, se lit en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qualifier le revenu<\/b><span>D\u00e9terminer l\u2019article de la convention qui le r\u00e9git.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Exon\u00e9ration<\/b><span>Revenu imposable en Pologne hors articles 10, 12, 14, 16 et 17\u00a0: exon\u00e9r\u00e9 en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Revenus des articles 10, 12, 14, 16 et 17\u00a0: impos\u00e9s en France, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t polonais per\u00e7u.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>Dans les deux cas, le taux fran\u00e7ais tient compte de l\u2019ensemble des revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><a class=\"dec\" href=\"\/decisions\/activite-de-negoce-de-vehicules-enregistree-en-pologne-simple-insuffisance-de\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>23 novembre 2023<\/small><\/div><p>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<\/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>Le cr\u00e9dit d\u2019imp\u00f4t pr\u00e9vu pour les dividendes et les jetons de pr\u00e9sence correspond \u00e0 l\u2019imp\u00f4t polonais per\u00e7u\u00a0: si la Pologne a pr\u00e9lev\u00e9 plus que ce que la convention l\u2019autorise, l\u2019exc\u00e9dent se r\u00e9clame en Pologne, pas en France. Pour les revenus exon\u00e9r\u00e9s, la r\u00e8gle du taux effectif signifie qu\u2019ils peuvent malgr\u00e9 tout augmenter l\u2019imp\u00f4t fran\u00e7ais d\u00fb sur les autres revenus. La d\u00e9claration de chaque revenu se pr\u00e9pare en cons\u00e9quence.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pologne-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 mes d\u00e9clarations<\/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 \u00e0 la fois des revenus en France et en Pologne\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-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\/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\/\"><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\/\" 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 imposable en Pologne est-il impos\u00e9 en France\u00a0?<\/summary><p>Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 23, paragraphe 2, a et c).<\/p><\/details><details><summary>Quels revenus donnent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t plut\u00f4t qu\u2019\u00e0 une exon\u00e9ration\u00a0?<\/summary><p>Ceux des articles 10, 12, 14, 16 et 17\u00a0: dividendes, redevances, professions lib\u00e9rales, jetons de pr\u00e9sence, artistes et sportifs (article 23, paragraphe 2, b).<\/p><\/details><details><summary>Comment la Pologne traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents\u00a0?<\/summary><p>Elle les exon\u00e8re en pouvant appliquer le m\u00eame taux, sauf ceux des articles 10, 12, 14, 16 et 17, pour lesquels elle d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans une certaine limite (article 23, paragraphe 1).<\/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 mes d\u00e9clarations\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Pologne<\/span><div class=\"rel\"><a href=\"\/decisions\/societe-polonaise-travaillant-exclusivement-en-france-depuis-la-haute-savoie\/\">Soci\u00e9t\u00e9 polonaise travaillant exclusivement en France depuis la Haute-Savoie\u00a0: \u00e9tablissement stable, activit\u00e9 occulte et majoration de 80 % confirm\u00e9s pour le g\u00e9rant d\u00e9clar\u00e9 solidaire par le juge p\u00e9nal<small>CAA Lyon, 12 juin 2025<\/small><\/a><a href=\"\/decisions\/moniteur-de-ski-residant-en-pologne-et-adherent-d-une-ecole-de-ski-a-chatel-le\/\">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<small>TA Grenoble, 1er juillet 2022<\/small><\/a><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><\/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-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 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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-23357","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23357","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=23357"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23357\/revisions"}],"predecessor-version":[{"id":29211,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23357\/revisions\/29211"}],"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=23357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}