{"id":23407,"date":"2026-11-08T13:32:37","date_gmt":"2026-11-08T12:32:37","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/roumanie\/interets\/"},"modified":"2026-11-09T00:55:41","modified_gmt":"2026-11-08T23:55:41","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/roumanie\/interets\/","title":{"rendered":"Vous percevez des int\u00e9r\u00eats entre la France et la Roumanie\u00a0: quel pays les impose\u00a0? L\u2019article 11 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\":\"Quel est le taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant des int\u00e9r\u00eats, si la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les primes et lots attach\u00e9s aux obligations sont-ils des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\u2019article 11, paragraphe 4, les inclut express\u00e9ment.\"}},{\"@type\":\"Question\",\"name\":\"Quels int\u00e9r\u00eats \u00e9chappent \u00e0 toute retenue dans l\u2019\u00c9tat de la source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux pay\u00e9s en vertu de pr\u00eats garantis, assur\u00e9s ou financ\u00e9s par un \u00c9tat ou un organisme public de cet \u00c9tat (article 11, paragraphe 3).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Vous percevez des int\u00e9r\u00eats entre la France et la Roumanie\u00a0: quel pays les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire, mais l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut pr\u00e9lever une retenue plafonn\u00e9e \u00e0 10 %. Les int\u00e9r\u00eats de pr\u00eats garantis ou financ\u00e9s par un \u00c9tat ou un organisme public en sont exon\u00e9r\u00e9s.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut les imposer, dans la limite de 10 % de leur montant pour le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats de pr\u00eats garantis, assur\u00e9s ou financ\u00e9s par un \u00c9tat ou un organisme public sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent (article 11, paragraphe 3).<\/li><li>Un r\u00e9sident de France re\u00e7oit un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t per\u00e7u en Roumanie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 24, paragraphe 2, b).<\/li><\/ul><\/div>\n<h2>Qui impose les int\u00e9r\u00eats\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, int\u00e9r\u00eats de source roumaine<\/span><span class=\"etat fr\">France\u00a0; Roumanie 10 % maximum, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Roumanie, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Roumanie\u00a0; France 10 % maximum, d\u00e9duction en Roumanie<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pr\u00eat garanti ou financ\u00e9 par un \u00c9tat ou un organisme public<\/span><span class=\"etat \">Exon\u00e9r\u00e9 dans l\u2019\u00c9tat de la source<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7)<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 2, les int\u00e9r\u00eats pay\u00e9s en vertu de pr\u00eats garantis, assur\u00e9s ou financ\u00e9s directement ou indirectement par un Etat contractant ou un organisme public de cet Etat sont exon\u00e9r\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>O\u00f9 sont \u00ab\u00a0situ\u00e9s\u00a0\u00bb les int\u00e9r\u00eats\u00a0?<\/h2><p>L\u2019article 11, paragraphe 6, d\u00e9finit la source des int\u00e9r\u00eats\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Le d\u00e9biteur<\/b><span>Les int\u00e9r\u00eats proviennent de l\u2019\u00c9tat du d\u00e9biteur\u00a0: l\u2019\u00c9tat lui-m\u00eame, une subdivision, une collectivit\u00e9 territoriale ou un r\u00e9sident.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>L\u2019\u00e9tablissement stable<\/b><span>Si l\u2019emprunt a \u00e9t\u00e9 contract\u00e9 pour un \u00e9tablissement stable qui supporte la charge des int\u00e9r\u00eats, ils proviennent de l\u2019\u00c9tat de cet \u00e9tablissement.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>La retenue<\/b><span>L\u2019\u00c9tat de la source peut pr\u00e9lever au plus 10 %\u00a0; l\u2019\u00c9tat de r\u00e9sidence impose et \u00e9limine la double imposition.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/compte-au-qatar-sans-mouvement-et-compte-en-roumanie-au-nom-d-un-fils-rattache\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>1er avril 2025<\/small><\/div><p>Compte au Qatar sans mouvement et compte en Roumanie au nom d&#x27;un fils rattach\u00e9\u00a0: amendes d\u00e9charg\u00e9es pour 2017 et 2018, maintenues \u00e0 partir de 2019<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/gerant-d-une-societe-roumaine-travaillant-en-france-epouse-et-fils-en-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>9 novembre 2023<\/small><\/div><p>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<\/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><\/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>Des int\u00e9r\u00eats per\u00e7us d\u2019un pays par un r\u00e9sident de l\u2019autre peuvent supporter une retenue de 10 % au plus dans le pays de la source, puis \u00eatre impos\u00e9s dans le pays de r\u00e9sidence avec un cr\u00e9dit ou une d\u00e9duction. Le cr\u00e9dit fran\u00e7ais \u00e9tant plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces int\u00e9r\u00eats, une retenue \u00e9trang\u00e8re sup\u00e9rieure peut rester en partie \u00e0 charge. Le justificatif de r\u00e9sidence se transmet \u00e0 l\u2019\u00e9tablissement payeur avant le premier versement.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=roumanie-interets-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 le point sur mes placements<\/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 d\u00e9tenez des comptes, obligations ou pr\u00eats productifs d\u2019int\u00e9r\u00eats dans un pays et r\u00e9sidez dans l\u2019autre\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-interets-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\/\" class=\"cur\"><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\/\"><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-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 sur les int\u00e9r\u00eats\u00a0?<\/summary><p>10 % du montant des int\u00e9r\u00eats, si la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/p><\/details><details><summary>Les primes et lots attach\u00e9s aux obligations sont-ils des int\u00e9r\u00eats\u00a0?<\/summary><p>Oui, l\u2019article 11, paragraphe 4, les inclut express\u00e9ment.<\/p><\/details><details><summary>Quels int\u00e9r\u00eats \u00e9chappent \u00e0 toute retenue dans l\u2019\u00c9tat de la source\u00a0?<\/summary><p>Ceux pay\u00e9s en vertu de pr\u00eats garantis, assur\u00e9s ou financ\u00e9s par un \u00c9tat ou un organisme public de cet \u00c9tat (article 11, paragraphe 3).<\/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 le point sur mes placements\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-interets-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\/resident-roumain-exploitant-une-societe-roumaine-de-travaux-forestiers-quasi\/\">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<small>CAA Toulouse, 4 juillet 2024<\/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-interets-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":22499,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23407","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23407","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=23407"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23407\/revisions"}],"predecessor-version":[{"id":29315,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23407\/revisions\/29315"}],"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=23407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}