{"id":23594,"date":"2026-11-08T14:00:25","date_gmt":"2026-11-08T13:00:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/viet-nam\/double-imposition\/"},"modified":"2026-11-09T01:15:33","modified_gmt":"2026-11-09T00:15:33","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/viet-nam\/double-imposition\/","title":{"rendered":"R\u00e9sident de France avec des revenus au Vi\u00eat Nam\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 22 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\":\"Un salaire impos\u00e9 au Vi\u00eat Nam est-il encore impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 22, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Avec un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux r\u00e9sultant du rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu (protocole, point 5, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment le Vi\u00eat Nam \u00e9vite-t-il la double imposition pour ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il d\u00e9duit de son imp\u00f4t l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de la fraction d\u2019imp\u00f4t vietnamien correspondant aux revenus imposables en France (article 22, paragraphe 2).\"}}]}<\/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\/viet-nam\/\">France\u2013Vi\u00eat Nam<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Vi\u00eat Nam<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Vi\u00eat Nam le 9 f\u00e9vrier 2022<\/span><\/div>\n<h1>R\u00e9sident de France avec des revenus au Vi\u00eat Nam\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 22 de la convention<\/h1>\n<p class=\"lead\">Pour un r\u00e9sident de France, les revenus vietnamiens imposables au Vi\u00eat Nam sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant ou \u00e0 l\u2019imp\u00f4t pay\u00e9 au Vi\u00eat Nam, plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-viet-nam.webp\" alt=\"Baie d\u2019H\u1ea1 Long, Vi\u00eat Nam\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Baie d\u2019H\u1ea1 Long, Vi\u00eat Nam<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus provenant du Vi\u00eat Nam et imposables au Vi\u00eat Nam sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France\u00a0; l\u2019imp\u00f4t vietnamien n\u2019est pas d\u00e9ductible mais ouvre droit \u00e0 un cr\u00e9dit (article 22, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 22, paragraphe 1, a, i).<\/li><li>Pour les dividendes, redevances, gains immobiliers, jetons de pr\u00e9sence, artistes et sportifs, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Vi\u00eat Nam, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais, avec un imp\u00f4t r\u00e9put\u00e9 pay\u00e9 en cas de certaines exon\u00e9rations vietnamiennes (article 22, paragraphe 1, a, ii et b).<\/li><li>C\u00f4t\u00e9 vietnamien, le Vi\u00eat Nam d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t sur ces revenus (article 22, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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, r\u00e9mun\u00e9rations publiques imposables au Vi\u00eat Nam<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, redevances, plus-values immobili\u00e8res vietnamiens<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t vietnamien, plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Revenus ayant b\u00e9n\u00e9fici\u00e9 d\u2019exon\u00e9rations de la loi vietnamienne sur les investissements \u00e9trangers<\/span><span class=\"etat \">Imp\u00f4t r\u00e9put\u00e9 pay\u00e9 pour le cr\u00e9dit<\/span><span class=\"ref\">Art. 22 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Vi\u00eat Nam, revenus imposables en France<\/span><span class=\"etat \">Vi\u00eat Nam\u00a0: d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 22 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent du Vi\u00eat Nam, et qui sont imposables ou ne sont imposables que dans cet Etat conform\u00e9ment aux dispositions de la pr\u00e9sente 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 vietnamien 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. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1, a, i et ii<\/span><p>\u00ab pour tous les revenus autres que ceux qui sont mentionn\u00e9s au ii ci-apr\u00e8s, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; [\u2026] pour les revenus vis\u00e9s aux articles 10 et 11, aux paragraphes 1 et 2 de l&#x27;article 12, au paragraphe 3 de l&#x27;article 14, \u00e0 l&#x27;article 15 et aux paragraphes 1 et 2 de l&#x27;article 16, au montant de l&#x27;imp\u00f4t pay\u00e9 au Vi\u00eat Nam par le b\u00e9n\u00e9ficiaire sur les revenus consid\u00e9r\u00e9s conform\u00e9ment aux dispositions de ces articles ou paragraphes \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point 5, b<\/span><p>\u00ab Lorsque l&#x27;imp\u00f4t d\u00fb \u00e0 raison de ces revenus est calcul\u00e9 par application d&#x27;un bar\u00e8me progressif, le produit du montant des revenus nets consid\u00e9r\u00e9s par le taux r\u00e9sultant du rapport entre l&#x27;imp\u00f4t effectivement d\u00fb \u00e0 raison du revenu net global imposable selon la l\u00e9gislation fran\u00e7aise et le montant de ce revenu. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 22, paragraphe 1, fonctionne en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu vietnamien entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t vietnamien ne se d\u00e9duit pas du revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (cas g\u00e9n\u00e9ral) ou \u00e0 l\u2019imp\u00f4t vietnamien, plafonn\u00e9, pour les revenus list\u00e9s au a, ii.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Avec un bar\u00e8me progressif\u00a0: revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux moyen d\u2019imposition (protocole, point 5).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/mecanicien-offshore-employe-par-une-societe-des-iles-vierges-britanniques-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>6 novembre 2025<\/small><\/div><p>M\u00e9canicien offshore employ\u00e9 par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur devant \u00eatre \u00e9tabli dans l&#x27;Union europ\u00e9enne, et pas de cr\u00e9dit d&#x27;imp\u00f4t sans preuve des lieux de mission et de l&#x27;imp\u00f4t pay\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/viet-nam\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Vi\u00eat Nam \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, un revenu vietnamien n\u2019est pas exclu de la d\u00e9claration fran\u00e7aise\u00a0: il entre dans le calcul de l\u2019imp\u00f4t, puis un cr\u00e9dit \u00e9vite la double imposition. Pour les salaires et les loyers, ce cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais calcul\u00e9 au taux moyen revient \u00e0 exon\u00e9rer le revenu tout en le comptant pour le taux. Pour les dividendes et les plus-values immobili\u00e8res, seul l\u2019imp\u00f4t vietnamien, \u00e9ventuellement r\u00e9put\u00e9 pay\u00e9, s\u2019impute. Chaque revenu doit \u00eatre rattach\u00e9 au bon article.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-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 ma d\u00e9claration franco-vietnamienne<\/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 \u00eates r\u00e9sident de France et vous percevez des revenus du Vi\u00eat Nam\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-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\/viet-nam\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/viet-nam\/\">Convention France\u2013Vi\u00eat Nam : 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\/viet-nam\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/interets\/\"><small>Art. 20<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/viet-nam\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/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 impos\u00e9 au Vi\u00eat Nam est-il encore impos\u00e9 en France\u00a0?<\/summary><p>Il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, mais le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 22, paragraphe 1, a, i).<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Avec un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux r\u00e9sultant du rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu (protocole, point 5, b).<\/p><\/details><details><summary>Comment le Vi\u00eat Nam \u00e9vite-t-il la double imposition pour ses r\u00e9sidents\u00a0?<\/summary><p>Il d\u00e9duit de son imp\u00f4t l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de la fraction d\u2019imp\u00f4t vietnamien correspondant aux revenus imposables en France (article 22, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Vi\u00eat Nam le 9 f\u00e9vrier 2022 \u2014 Convention avec le Vi\u00eat Nam; Version consolid\u00e9e de la convention avec le Vietnam modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale, entr\u00e9e en vigueur pour le Vi\u00eat Nam le 1er septembre 2023). 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 au Vi\u00eat Nam ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-vietnamienne\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=viet-nam-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\/viet-nam\/\">Convention France\u2013Vi\u00eat Nam : 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 au Vi\u00eat Nam ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=viet-nam-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\u2013Vi\u00eat Nam \u203a Article 22 \u00b7 Double imposition Convention France\u2013Vi\u00eat NamConvention sign\u00e9e \u00e0 Hano\u00ef le 10 f\u00e9vrier 1993 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22520,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23594","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23594","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=23594"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23594\/revisions"}],"predecessor-version":[{"id":29645,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23594\/revisions\/29645"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22520"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}