{"id":23395,"date":"2026-11-08T13:30:54","date_gmt":"2026-11-08T12:30:54","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/republique-tcheque\/dividendes\/"},"modified":"2026-11-09T00:53:49","modified_gmt":"2026-11-08T23:53:49","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/republique-tcheque\/dividendes\/","title":{"rendered":"Vous percevez des dividendes entre la France et la R\u00e9publique tch\u00e8que\u00a0: quelle retenue, quel imp\u00f4t\u00a0? L\u2019article 10"},"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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Le taux de 0 % est-il accessible \u00e0 un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que vaut le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t tch\u00e8que effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a, ii, et c, ii).\"}}]}<\/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\/republique-tcheque\/\">France\u2013R\u00e9publique tch\u00e8que<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013R\u00e9publique tch\u00e8que<\/span><span class=\"metaline\">Convention du 28 avril 2003 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Vous percevez des dividendes entre la France et la R\u00e9publique tch\u00e8que\u00a0: quelle retenue, quel imp\u00f4t\u00a0? L\u2019article 10<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, et aussi dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice, dans une limite plafonn\u00e9e. Pour un particulier, le plafond est de 10 % du montant brut\u00a0; la double imposition est \u00e9vit\u00e9e par un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/republique-tcheque\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/republique-tcheque\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/republique-tcheque\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/republique-tcheque\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-republique-tcheque.webp\" alt=\"Prague, R\u00e9publique tch\u00e8que\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Prague, R\u00e9publique tch\u00e8que<\/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>Ils sont aussi imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9, dans la limite de 10 % du montant brut lorsque le b\u00e9n\u00e9ficiaire effectif r\u00e9side dans l\u2019autre \u00c9tat (article 10, paragraphe 2, b).<\/li><li>Le taux est de 0 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2, a).<\/li><li>Un r\u00e9sident de France re\u00e7oit un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en R\u00e9publique tch\u00e8que, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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 tch\u00e8que<\/span><span class=\"etat fr\">France\u00a0; R\u00e9publique tch\u00e8que 10 % maximum, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de R\u00e9publique tch\u00e8que, soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">R\u00e9publique tch\u00e8que\u00a0; France 10 % maximum, d\u00e9duction<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital<\/span><span class=\"etat \">Pays de la source, 0 %<\/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 5<\/span><\/div><\/div><p class=\"note2\">Pour b\u00e9n\u00e9ficier du taux r\u00e9duit, le r\u00e9sident de l\u2019autre \u00c9tat pr\u00e9sente en principe un formulaire d\u2019attestation de r\u00e9sidence certifi\u00e9 par les services fiscaux de son \u00c9tat (article 28, paragraphe 2).<\/p>\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 sont aussi imposables 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 leur b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre Etat contractant, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 0 % du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 25 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 10 % du montant brut des dividendes dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab pour les revenus vis\u00e9s \u00e0 l\u2019article 10, \u00e0 l\u2019article 12, au paragraphe 1 de l\u2019article 13, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16 et aux paragraphes 1 et 2 de l\u2019article 17, au montant de l\u2019imp\u00f4t pay\u00e9 en R\u00e9publique tch\u00e8que conform\u00e9ment aux dispositions de ces articles. Toutefois, ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende tch\u00e8que 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 R\u00e9publique tch\u00e8que<\/b><span>Plafonn\u00e9e \u00e0 10 % 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 est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t tch\u00e8que pay\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/retraite-residant-en-republique-tcheque-les-retenues-a-la-source-sur-ses\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>20 septembre 2022<\/small><\/div><p>Retrait\u00e9 r\u00e9sidant en R\u00e9publique tch\u00e8que\u00a0: les retenues \u00e0 la source sur ses pensions fran\u00e7aises ant\u00e9rieures \u00e0 2016 ne sont plus restituables, mais il obtient des int\u00e9r\u00eats pour un remboursement tardif<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/architecte-domiciliee-en-france-facturant-par-sa-societe-tcheque-l-article-155\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>2 avril 2026<\/small><\/div><p>Architecte domicili\u00e9e en France facturant par sa soci\u00e9t\u00e9 tch\u00e8que\u00a0: l&#x27;article 155 A s&#x27;applique m\u00eame si les prestations sont r\u00e9alis\u00e9es \u00e0 l&#x27;\u00e9tranger et la soci\u00e9t\u00e9 n&#x27;est pas fictive<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/republique-tcheque\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la R\u00e9publique tch\u00e8que \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un dividende de source tch\u00e8que peut subir une retenue en R\u00e9publique tch\u00e8que puis \u00eatre impos\u00e9 en France\u00a0: le cr\u00e9dit d\u2019imp\u00f4t \u00e9vite la double charge, mais seulement \u00e0 hauteur de l\u2019imp\u00f4t tch\u00e8que support\u00e9 \u00e0 titre d\u00e9finitif et conforme \u00e0 la convention. Une retenue pr\u00e9lev\u00e9e au-del\u00e0 de 10 % se r\u00e9clame en R\u00e9publique tch\u00e8que. L\u2019attestation de r\u00e9sidence se pr\u00e9pare avant la mise en paiement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=republique-tcheque-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 tch\u00e8que 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=republique-tcheque-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/republique-tcheque\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/\">Convention France\u2013R\u00e9publique tch\u00e8que : 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\/republique-tcheque\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/republique-tcheque\/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>10 % du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l\u2019autre \u00c9tat (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Le taux de 0 % est-il accessible \u00e0 un particulier\u00a0?<\/summary><p>Non\u00a0: il est r\u00e9serv\u00e9 \u00e0 une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital de la soci\u00e9t\u00e9 qui paie les dividendes (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Que vaut le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>L\u2019imp\u00f4t tch\u00e8que effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 23, paragraphe 1, a, ii, et c, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 28 avril 2003 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la R\u00e9publique tch\u00e8que modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2005\u00a0; elle a remplac\u00e9 la convention franco-tch\u00e9coslovaque du 1er juin 1973. 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 R\u00e9publique tch\u00e8que ?<\/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=republique-tcheque-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/republique-tcheque\/\">Convention France\u2013R\u00e9publique tch\u00e8que : 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 R\u00e9publique tch\u00e8que ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=republique-tcheque-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 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\u2013R\u00e9publique tch\u00e8que \u203a Article 10 \u00b7 Dividendes Convention France\u2013R\u00e9publique tch\u00e8queConvention du 28 avril 2003 et son protocole, modifi\u00e9s par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22498,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23395","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23395","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=23395"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23395\/revisions"}],"predecessor-version":[{"id":29289,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23395\/revisions\/29289"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22498"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}