{"id":23464,"date":"2026-11-08T13:40:49","date_gmt":"2026-11-08T12:40:49","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/serbie\/residence-fiscale\/"},"modified":"2026-11-09T01:01:13","modified_gmt":"2026-11-09T00:01:13","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/serbie\/residence-fiscale\/","title":{"rendered":"R\u00e9sident de France ou de Serbie\u00a0: comment l\u2019article 4 de la convention d\u00e9partage-t-il une double r\u00e9sidence\u00a0?"},"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 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.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\":\"La nationalit\u00e9 compte-t-elle pour la r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seulement en quatri\u00e8me rang, apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel (article 4, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"La convention sign\u00e9e avec la Yougoslavie s\u2019applique-t-elle \u00e0 la Serbie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La version consolid\u00e9e publi\u00e9e indique que la convention du 28 mars 1974 est applicable aux relations entre la France et la Serbie, modifi\u00e9e par la CML.\"}},{\"@type\":\"Question\",\"name\":\"Que pr\u00e9voit la CML sur les montages ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un avantage de la convention n\u2019est pas accord\u00e9 s\u2019il est raisonnable de conclure que son octroi \u00e9tait l\u2019un des objets principaux d\u2019un montage ou d\u2019une transaction, sauf s\u2019il est conforme \u00e0 l\u2019objet et au but des dispositions concern\u00e9es.\"}}]}<\/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\/serbie\/\">France\u2013Serbie<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Serbie<\/span><span class=\"metaline\">Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>R\u00e9sident de France ou de Serbie\u00a0: comment l\u2019article 4 de la convention d\u00e9partage-t-il une double r\u00e9sidence\u00a0?<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue. Si la France et la Serbie vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4 tranche selon une \u00e9chelle de crit\u00e8res. De cette r\u00e9ponse d\u00e9pend l\u2019application de tous les autres articles.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-serbie.webp\" alt=\"Belgrade, Serbie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Belgrade, Serbie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui, selon sa l\u00e9gislation, y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, le foyer d\u2019habitation permanent l\u2019emporte, puis le centre des int\u00e9r\u00eats vitaux, puis le s\u00e9jour habituel (article 4, paragraphe 2, a et b).<\/li><li>\u00c0 d\u00e9faut, la nationalit\u00e9 d\u00e9partage\u00a0; si la personne a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, c et d).<\/li><li>Une soci\u00e9t\u00e9 r\u00e9sidente des deux \u00c9tats est r\u00e9put\u00e9e r\u00e9sidente de l\u2019\u00c9tat de son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous r\u00e9sident au sens de la convention\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>Foyer d\u2019habitation permanent dans un seul \u00c9tat<\/span><span class=\"etat \">Cet \u00c9tat<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer permanent en France et en Serbie<\/span><span class=\"etat \">\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux \u00c9tats ou dans aucun<\/span><span class=\"etat \">\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune des deux<\/span><span class=\"etat \">Accord entre les deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 r\u00e9sidente des deux \u00c9tats<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 4 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">Le texte, sign\u00e9 avec la Yougoslavie, d\u00e9signe l\u2019autre \u00c9tat par ce nom\u00a0; il s\u2019applique aux relations entre la France et la Serbie.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l\u2019expression \u00ab\u00a0r\u00e9sident d\u2019un Etat contractant\u00a0\u00bb d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation dudit Etat, est assujettie \u00e0 l\u2019imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme r\u00e9sident de l\u2019Etat contractant o\u00f9 elle dispose d\u2019un foyer d\u2019habitation permanent. Lorsqu\u2019elle dispose d\u2019un foyer d\u2019habitation permanent dans chacun des Etats contractants, elle est consid\u00e9r\u00e9e comme r\u00e9sident de l\u2019Etat contractant avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Lorsque la France et la Serbie vous revendiquent toutes deux, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Dans quel \u00c9tat disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux \u00c9tats\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jour habituel dans les deux \u00c9tats ou dans aucun\u00a0: l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Partir s\u2019installer en Serbie ne suffit pas \u00e0 cesser d\u2019\u00eatre r\u00e9sident de France au sens de la convention\u00a0: un logement conserv\u00e9, une famille rest\u00e9e sur place ou l\u2019essentiel des revenus en France peuvent faire pencher le d\u00e9partage du c\u00f4t\u00e9 fran\u00e7ais. Depuis la CML, un avantage conventionnel peut en outre \u00eatre refus\u00e9 si son obtention \u00e9tait l\u2019un des objets principaux d\u2019un montage. La r\u00e9sidence se pr\u00e9pare et se documente avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-residence-fiscale-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 ma r\u00e9sidence avant le d\u00e9part<\/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 pr\u00e9parez une installation en Serbie en gardant des attaches en France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/serbie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/serbie\/\">Convention France\u2013Serbie : 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\/serbie\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La nationalit\u00e9 compte-t-elle pour la r\u00e9sidence\u00a0?<\/summary><p>Seulement en quatri\u00e8me rang, apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel (article 4, paragraphe 2, c).<\/p><\/details><details><summary>La convention sign\u00e9e avec la Yougoslavie s\u2019applique-t-elle \u00e0 la Serbie\u00a0?<\/summary><p>Oui. La version consolid\u00e9e publi\u00e9e indique que la convention du 28 mars 1974 est applicable aux relations entre la France et la Serbie, modifi\u00e9e par la CML.<\/p><\/details><details><summary>Que pr\u00e9voit la CML sur les montages\u00a0?<\/summary><p>Un avantage de la convention n\u2019est pas accord\u00e9 s\u2019il est raisonnable de conclure que son octroi \u00e9tait l\u2019un des objets principaux d\u2019un montage ou d\u2019une transaction, sauf s\u2019il est conforme \u00e0 l\u2019objet et au but des dispositions concern\u00e9es.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention applicable entre la Serbie et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur (convention entr\u00e9e en vigueur le 1er ao\u00fbt 1975\u00a0; CML en vigueur le 1er octobre 2018 pour la Serbie et 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 Serbie ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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=serbie-residence-fiscale-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\/serbie\/\">Convention France\u2013Serbie : 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 Serbie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-residence-fiscale-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\u2013Serbie \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013SerbieConvention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22505,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23464","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23464","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=23464"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23464\/revisions"}],"predecessor-version":[{"id":29428,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23464\/revisions\/29428"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22505"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}