{"id":23405,"date":"2026-11-08T13:32:20","date_gmt":"2026-11-08T12:32:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/roumanie\/double-imposition\/"},"modified":"2026-11-09T00:55:30","modified_gmt":"2026-11-08T23:55:30","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/roumanie\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Roumanie \u00e9vite-t-elle de vous imposer deux fois\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\":\"Un salaire imposable en Roumanie est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais peut \u00eatre retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 24, 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, 11, 12, 16 et 17 : dividendes, int\u00e9r\u00eats, redevances, jetons de pr\u00e9sence, artistes et sportifs (article 24, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Roumanie traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais de l\u2019imp\u00f4t roumain, dans la limite de l\u2019imp\u00f4t roumain per\u00e7u sur ces revenus (article 24, 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\/roumanie\/\">France\u2013Roumanie<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Roumanie<\/span><span class=\"metaline\">Convention du 27 septembre 1974, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la convention France\u2013Roumanie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 24 expliqu\u00e9<\/h1>\n<p class=\"lead\">Les deux pays n\u2019utilisent pas la m\u00eame m\u00e9thode. La France exon\u00e8re la plupart des revenus imposables en Roumanie et accorde un cr\u00e9dit d\u2019imp\u00f4t pour quelques revenus \u00e9num\u00e9r\u00e9s\u00a0; la Roumanie d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais de son propre imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/roumanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/roumanie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/roumanie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/roumanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-roumanie.webp\" alt=\"Bra\u0219ov, Roumanie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Bra\u0219ov, Roumanie<\/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 Roumanie en vertu de la convention, sauf ceux vis\u00e9s aux articles 10, 11, 12, 16 et 17 (article 24, paragraphe 2, a).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, jetons de pr\u00e9sence et revenus d\u2019artistes et de sportifs, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t roumain, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 24, paragraphe 2, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au total des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, c).<\/li><li>La Roumanie d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais pay\u00e9 par ses r\u00e9sidents, dans la limite de l\u2019imp\u00f4t roumain per\u00e7u sur ces revenus (article 24, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode pour quel revenu\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>R\u00e9sident de France\u00a0: salaires, loyers, plus-values immobili\u00e8res imposables en Roumanie<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances de source roumaine<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: jetons de pr\u00e9sence, artistes et sportifs<\/span><span class=\"etat fr\">France, cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Roumanie\u00a0: revenus imposables en France<\/span><span class=\"etat \">Roumanie, d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, a et b<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a b du paragraphe 3 de l&#x27;article 2, lorsque ces revenus sont imposables en Roumanie en vertu de la pr\u00e9sente Convention. b) En ce qui concerne les revenus vis\u00e9s aux articles 10, 11, 12, 16 et 17, qui ont support\u00e9 l&#x27;imp\u00f4t roumain, conform\u00e9ment aux dispositions pr\u00e9vues par ces articles, la France accorde \u00e0 un r\u00e9sident de France recevant de tels revenus de source roumaine un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t per\u00e7u en Roumanie. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1<\/span><p>\u00ab L&#x27;imp\u00f4t fran\u00e7ais pay\u00e9 par un r\u00e9sident de Roumanie sur les revenus imposables en France en application de la pr\u00e9sente Convention sera d\u00e9duit du montant de l&#x27;imp\u00f4t roumain exigible conform\u00e9ment \u00e0 la l\u00e9gislation fiscale roumaine. Cette d\u00e9duction ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t roumain per\u00e7u sur ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux m\u00e9thodes c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 24, 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 Roumanie hors articles 10, 11, 12, 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, 11, 12, 16 et 17\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t roumain, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>L\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux 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\/resident-roumain-exploitant-une-societe-roumaine-de-travaux-forestiers-quasi\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>4 juillet 2024<\/small><\/div><p>R\u00e9sident roumain exploitant une soci\u00e9t\u00e9 roumaine de travaux forestiers quasi exclusivement en France\u00a0: \u00e9tablissement stable, imposition en France des b\u00e9n\u00e9fices et majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/dirigeante-d-une-societe-roumaine-vivant-a-saint-nazaire-residente-fiscale\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>24 septembre 2024<\/small><\/div><p>Dirigeante d&#x27;une soci\u00e9t\u00e9 roumaine vivant \u00e0 Saint-Nazaire\u00a0: r\u00e9sidente fiscale fran\u00e7aise, mais pas d&#x27;avantage occulte sans qualification correcte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/medecin-consultante-facturant-ses-missions-hospitalieres-par-sa-societe\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>22 novembre 2024<\/small><\/div><p>M\u00e9decin consultante facturant ses missions hospitali\u00e8res par sa soci\u00e9t\u00e9 roumaine\u00a0: impos\u00e9e en France sur le fondement de l&#x27;article 155 A, le d\u00e9lai de reprise \u00e9tant prolong\u00e9 par l&#x27;assistance administrative<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/roumanie\/#decisions\">Voir les 8 d\u00e9cisions qui concernent la Roumanie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais est doublement plafonn\u00e9\u00a0: il ne couvre que l\u2019imp\u00f4t roumain conforme \u00e0 la convention, et ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais sur les revenus concern\u00e9s. C\u00f4t\u00e9 roumain, la d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais ne d\u00e9passe pas l\u2019imp\u00f4t roumain correspondant. Dans les deux sens, la charge finale tend vers celle du pays qui impose le plus\u00a0: la r\u00e9partition des revenus entre les deux pays s\u2019\u00e9tudie avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=roumanie-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 Roumanie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=roumanie-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\/roumanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/roumanie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/roumanie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/roumanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/roumanie\/\">Convention France\u2013Roumanie : 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\/roumanie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/roumanie\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/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 Roumanie est-il impos\u00e9 en France\u00a0?<\/summary><p>Il est exon\u00e9r\u00e9 d\u2019imp\u00f4t fran\u00e7ais, mais peut \u00eatre retenu pour calculer le taux applicable \u00e0 vos autres revenus (article 24, 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, 11, 12, 16 et 17\u00a0: dividendes, int\u00e9r\u00eats, redevances, jetons de pr\u00e9sence, artistes et sportifs (article 24, paragraphe 2, b).<\/p><\/details><details><summary>Comment la Roumanie traite-t-elle les revenus imposables en France d\u2019un de ses r\u00e9sidents\u00a0?<\/summary><p>Elle d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais de l\u2019imp\u00f4t roumain, dans la limite de l\u2019imp\u00f4t roumain per\u00e7u sur ces revenus (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 27 septembre 1974, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Roumanie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur (texte de 1974 tel que modifi\u00e9 par la Convention multilat\u00e9rale, entr\u00e9e en vigueur le 1er juin 2022 pour la Roumanie). 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 Roumanie ?<\/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=roumanie-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 Roumanie<\/span><div class=\"rel\"><a href=\"\/decisions\/associe-unique-d-une-societe-roumaine-de-transport-dirigee-depuis-le-bas-rhin\/\">Associ\u00e9 unique d&#x27;une soci\u00e9t\u00e9 roumaine de transport dirig\u00e9e depuis le Bas-Rhin\u00a0: \u00e9tablissement stable en France, b\u00e9n\u00e9fices impos\u00e9s entre ses mains et majoration de 80 % pour activit\u00e9 occulte<small>TA Strasbourg, 6 novembre 2023<\/small><\/a><a href=\"\/decisions\/gerant-d-une-societe-roumaine-travaillant-en-france-epouse-et-fils-en-france\/\">G\u00e9rant d&#x27;une soci\u00e9t\u00e9 roumaine travaillant en France, \u00e9pouse et fils en France\u00a0: r\u00e9sident de France malgr\u00e9 l&#x27;imp\u00f4t pay\u00e9 en Roumanie\u00a0; salaires \u00e9valu\u00e9s d&#x27;apr\u00e8s le loyer, mais revenus distribu\u00e9s d\u00e9charg\u00e9s pour d\u00e9faut de motivation<small>CAA Versailles, 9 novembre 2023<\/small><\/a><a href=\"\/decisions\/salarie-vivant-et-travaillant-a-pau-dont-l-epouse-et-les-enfants-seraient\/\">Salari\u00e9 vivant et travaillant \u00e0 Pau dont l&#x27;\u00e9pouse et les enfants seraient rest\u00e9s en Roumanie\u00a0: faute de preuves, le foyer est en France et la convention franco-roumaine n&#x27;est d&#x27;aucun secours<small>TA Pau, 15 juillet 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/roumanie\/\">Convention France\u2013Roumanie : 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 Roumanie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=roumanie-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 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\u2013Roumanie \u203a Article 24 \u00b7 Double imposition Convention France\u2013RoumanieConvention du 27 septembre 1974, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 Comment la convention France\u2013Roumanie<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22499,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23405","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23405","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=23405"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23405\/revisions"}],"predecessor-version":[{"id":29311,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23405\/revisions\/29311"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22499"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}