{"id":23504,"date":"2026-11-08T13:46:31","date_gmt":"2026-11-08T12:46:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/suede\/double-imposition\/"},"modified":"2026-11-08T13:46:31","modified_gmt":"2026-11-08T12:46:31","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/suede\/double-imposition\/","title":{"rendered":"Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Su\u00e8de\u00a0? L\u2019article 23 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\":\"Mes revenus su\u00e9dois sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas au sens strict : ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t, \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t su\u00e9dois sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Su\u00e8de mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii) : l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Comment la Su\u00e8de traite-t-elle la pension de fonctionnaire fran\u00e7ais d\u2019un r\u00e9sident su\u00e9dois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elle n\u2019est imposable qu\u2019en France, la Su\u00e8de l\u2019exon\u00e8re mais peut en tenir compte pour fixer le taux applicable aux autres revenus (article 23, paragraphe 2, g).\"}}]}<\/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\/suede\/\">France\u2013Su\u00e8de<\/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\u2013Su\u00e8de<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Stockholm le 27 novembre 1990, avec son protocole et l\u2019\u00e9change de lettres des 14 et 18 mars 1991<\/span><\/div>\n<h1>Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Su\u00e8de\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">Chaque \u00c9tat \u00e9limine la double imposition \u00e0 sa mani\u00e8re. La France int\u00e8gre les revenus su\u00e9dois dans le calcul de son imp\u00f4t et accorde un cr\u00e9dit dont le montant d\u00e9pend du type de revenu\u00a0; la Su\u00e8de d\u00e9duit l\u2019imp\u00f4t fran\u00e7ais ou exon\u00e8re certains revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/suede\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suede\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suede\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suede\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-suede.webp\" alt=\"Stockholm, Su\u00e8de\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Stockholm, Su\u00e8de<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 France, les revenus de Su\u00e8de imposables dans cet \u00c9tat entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t su\u00e9dois n\u2019est pas d\u00e9ductible, mais un cr\u00e9dit d\u2019imp\u00f4t s\u2019impute (article 23, paragraphe 1, a).<\/li><li>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus, et \u00e0 l\u2019imp\u00f4t pay\u00e9 en Su\u00e8de, plafonn\u00e9, pour les dividendes, les gains des paragraphes 1 \u00e0 3 de l\u2019article 13, l\u2019article 15, paragraphe 3, les jetons de pr\u00e9sence et les artistes et sportifs (article 23, paragraphe 1, a, i et ii).<\/li><li>C\u00f4t\u00e9 Su\u00e8de, l\u2019imp\u00f4t fran\u00e7ais est d\u00e9duit dans la limite de l\u2019imp\u00f4t su\u00e9dois correspondant (article 23, paragraphe 2, a).<\/li><li>La Su\u00e8de exon\u00e8re les revenus imposables seulement en France au titre notamment des r\u00e9mun\u00e9rations et pensions publiques, en retenant le taux applicable au revenu global (article 23, paragraphe 2, g).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme 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 et autres revenus non list\u00e9s<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, art. 13 \u00a7 1 \u00e0 3, art. 15 \u00a7 3, 16 et 17<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t su\u00e9dois, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Su\u00e8de\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Su\u00e8de\u00a0: pensions et r\u00e9mun\u00e9rations publiques fran\u00e7aises<\/span><span class=\"etat \">Exon\u00e9ration en Su\u00e8de avec taux effectif<\/span><span class=\"ref\">Art. 23 \u00a7 2 g<\/span><\/div><div class=\"r\"><span>Revenu attribu\u00e9 \u00e0 l\u2019autre \u00c9tat mais non pris en compte dans son assiette<\/span><span class=\"etat \">L\u2019\u00c9tat de r\u00e9sidence peut l\u2019imposer<\/span><span class=\"ref\">Protocole, point 11<\/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 1, a<\/span><p>\u00ab a) Les revenus qui proviennent de Su\u00e8de et qui sont imposables ou ne sont imposables que dans cet Etat, conform\u00e9ment aux dispositions de la Convention, sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t su\u00e9dois n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: i) pour tous les revenus autres que ceux vis\u00e9s au ii ci-apr\u00e8s, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; ii) pour les revenus vis\u00e9s au paragraphe 2 de l&#x27;article 10, aux paragraphes 1, 2 et 3 de l&#x27;article 13, au paragraphe 3 de l&#x27;article 15, \u00e0 l&#x27;article 16 et aux paragraphes 1 et 2 de l&#x27;article 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Su\u00e8de conform\u00e9ment aux dispositions de ces articles\u00a0; ce cr\u00e9dit ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point 11<\/span><p>\u00ab 11. Chacun des Etats contractants conserve le droit d&#x27;imposer conform\u00e9ment \u00e0 sa l\u00e9gislation les revenus de ses r\u00e9sidents, autres que les dividendes, dont l&#x27;imposition est attribu\u00e9e \u00e0 l&#x27;autre Etat contractant, mais qui ne sont pas effectivement pris en compte pour l&#x27;assiette de l&#x27;imp\u00f4t dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables en Su\u00e8de\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Les revenus su\u00e9dois sont ajout\u00e9s au revenu imposable en France\u00a0; l\u2019imp\u00f4t su\u00e9dois n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit selon le revenu<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus\u00a0; \u00e9gal \u00e0 l\u2019imp\u00f4t su\u00e9dois, plafonn\u00e9, pour les revenus list\u00e9s au ii.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t su\u00e9dois d\u00e9finitif<\/b><span>Seul l\u2019imp\u00f4t su\u00e9dois effectivement support\u00e9 \u00e0 titre d\u00e9finitif est retenu (protocole, point 10).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Revenus non tax\u00e9s en Su\u00e8de<\/b><span>S\u2019ils ne sont pas pris en compte dans l\u2019assiette su\u00e9doise, la France conserve son droit d\u2019imposer (protocole, point 11).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, des revenus su\u00e9dois m\u00eame enti\u00e8rement couverts par le cr\u00e9dit d\u2019imp\u00f4t augmentent le taux appliqu\u00e9 aux autres revenus du foyer. Pour les dividendes ou les jetons de pr\u00e9sence, un imp\u00f4t su\u00e9dois sup\u00e9rieur \u00e0 l\u2019imp\u00f4t fran\u00e7ais reste en partie \u00e0 la charge du contribuable. Il faut conserver la preuve de l\u2019imp\u00f4t su\u00e9dois d\u00e9finitif et de la prise en compte des revenus en Su\u00e8de.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=suede-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 contr\u00f4ler mon cr\u00e9dit d\u2019imp\u00f4t<\/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\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s en Su\u00e8de, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=suede-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\/suede\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/suede\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/suede\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/suede\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/suede\/\">Convention France\u2013Su\u00e8de : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/suede\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/suede\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes revenus su\u00e9dois sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Pas au sens strict\u00a0: ils entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t, \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant pour la plupart des revenus (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019imp\u00f4t su\u00e9dois sur mes dividendes d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Su\u00e8de mais ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii)\u00a0: l\u2019exc\u00e9dent n\u2019est pas imput\u00e9.<\/p><\/details><details><summary>Comment la Su\u00e8de traite-t-elle la pension de fonctionnaire fran\u00e7ais d\u2019un r\u00e9sident su\u00e9dois\u00a0?<\/summary><p>Si elle n\u2019est imposable qu\u2019en France, la Su\u00e8de l\u2019exon\u00e8re mais peut en tenir compte pour fixer le taux applicable aux autres revenus (article 23, paragraphe 2, g).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Stockholm le 27 novembre 1990, avec son protocole et l\u2019\u00e9change de lettres des 14 et 18 mars 1991 \u2014 Convention avec la Su\u00e8de &#8211; Imp\u00f4t sur le revenu &#8211; Imp\u00f4t sur la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1992. 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 Su\u00e8de ?<\/span><h3>Faire contr\u00f4ler mon cr\u00e9dit d\u2019imp\u00f4t\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=suede-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/suede\/\">Convention France\u2013Su\u00e8de : 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 Su\u00e8de ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=suede-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\u2013Su\u00e8de \u203a Article 23 \u00b7 Double imposition Convention France\u2013Su\u00e8deConvention sign\u00e9e \u00e0 Stockholm le 27 novembre 1990, avec son protocole et l\u2019\u00e9change de lettres des 14 et 18<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22510,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23504","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23504","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=23504"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23504\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22510"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}