{"id":3999,"date":"2019-05-17T00:00:00","date_gmt":"2019-05-16T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/"},"modified":"2023-09-25T18:56:48","modified_gmt":"2023-09-25T17:56:48","slug":"distribution-des-dividendes-comment-le-faire-correctement","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/distributing-dividends-how-to-do-it-in-the-right-way\/","title":{"rendered":"Distribuer des dividendes - comment le faire dans les r\u00e8gles de l'art ?"},"content":{"rendered":"

Il est important de savoir que le paiement de dividendes s'inscrit dans un cadre juridique strict. Quelle que soit la taille de l'entreprise, ce cadre s'applique. Si le processus ad\u00e9quat n'est pas suivi, le dividende sera ill\u00e9gal et des cons\u00e9quences potentiellement graves peuvent en d\u00e9couler.<\/p>\n

Qu'est-ce qu'un dividende ?<\/span><\/p>\n

Un dividende est un moyen pour une entreprise de restituer des liquidit\u00e9s \u00e0 ses actionnaires.<\/p>\n

Les dividendes sont un moyen utile (et potentiellement fiscalement avantageux) de fournir un revenu suppl\u00e9mentaire \u00e0 un propri\u00e9taire\/g\u00e9rant. Ils peuvent \u00e9galement \u00eatre utilis\u00e9s pour r\u00e9compenser les investisseurs ou pour transf\u00e9rer de l'argent entre groupes d'entreprises.<\/p>\n

Les types de dividendes les plus courants sont les suivants :<\/p>\n

- Dividendes finaux - ils sont vers\u00e9s une fois par an apr\u00e8s l'\u00e9tablissement des comptes annuels. En r\u00e8gle g\u00e9n\u00e9rale, ils sont prescrits par les chefs et \"d\u00e9clar\u00e9s\" (avalis\u00e9s) par les actionnaires.<\/p>\n

- Les dividendes int\u00e9rimaires - ils peuvent \u00eatre vers\u00e9s \u00e0 tout moment de l'exercice comptable de la soci\u00e9t\u00e9 et sont r\u00e9guli\u00e8rement prononc\u00e9s par les administrateurs.<\/p>\n

D\u00e9claration d'un dividende l\u00e9gal<\/span><\/p>\n

Un certain nombre de conditions pr\u00e9alables l\u00e9gitimes doivent \u00eatre remplies avant l'\u00e9mission d'un dividende :<\/p>\n

1. L'entreprise doit disposer de b\u00e9n\u00e9fices distribuables suffisants.<\/span><\/p>\n

\u00a0La loi sur les soci\u00e9t\u00e9s de 2006 exige que les b\u00e9n\u00e9fices soient pay\u00e9s sur les \"b\u00e9n\u00e9fices accessibles \u00e0 cette fin\". Si les b\u00e9n\u00e9fices ne sont pas suffisants pour permettre le versement des dividendes d\u00e9clar\u00e9s, ceux-ci ne doivent \u00eatre ni \u00e9mis ni d\u00e9clar\u00e9s.<\/p>\n

2. Les dividendes doivent \u00eatre pr\u00e9conis\u00e9s par r\u00e9f\u00e9rence aux comptes.\u00a0<\/span><\/p>\n

Les chefs doivent disposer d'un ensemble de comptes d\u00e9montrant que les b\u00e9n\u00e9fices distribuables sont suffisants. Les comptes doivent \u00eatre soit<\/p>\n

- Les comptes annuels d\u00e9finitifs de l'entreprise,<\/p>\n

- Si ces comptes annuels r\u00e9v\u00e8lent que les b\u00e9n\u00e9fices distribuables sont insuffisants, le b\u00e9n\u00e9fice doit \u00eatre d\u00e9fendu en se r\u00e9f\u00e9rant \u00e0 des \"comptes interm\u00e9diaires\" plus r\u00e9cents, ou<\/p>\n

- Si les b\u00e9n\u00e9fices sont prononc\u00e9s au d\u00e9but de la p\u00e9riode comptable d'une entreprise, des \"comptes initiaux\" doivent \u00eatre pr\u00e9par\u00e9s.<\/p>\n

3. Le conseil d'administration doit examiner la situation financi\u00e8re actuelle et imminente de l'entreprise.<\/span><\/p>\n

Les comptes ne refl\u00e8tent en fait qu'une partie de la situation globale, puisqu'ils ont \u00e9t\u00e9 d\u00e9pos\u00e9s jusqu'\u00e0 une date ant\u00e9rieure \u00e0 celle \u00e0 laquelle le conseil d'administration a d\u00e9cid\u00e9 de verser ou non un dividende.<\/p>\n

Les administrateurs doivent \u00e9galement \u00eatre tr\u00e8s attentifs \u00e0 la situation financi\u00e8re future de l'entreprise avant que les b\u00e9n\u00e9fices ne soient vers\u00e9s. Les chefs d'entreprise doivent convenir que, dans l'hypoth\u00e8se o\u00f9 les b\u00e9n\u00e9fices distribuables sont suffisants pour \u00eatre vers\u00e9s, la soci\u00e9t\u00e9 sera toujours en mesure de faire face \u00e0 ses obligations et \u00e0 ses responsabilit\u00e9s permanentes. L'entreprise doit en outre disposer de liquidit\u00e9s suffisantes pour payer les b\u00e9n\u00e9fices. La position mon\u00e9taire est importante pour les questions abord\u00e9es dans ce paragraphe.\u00a0\u00a0<\/p>\n

4. R\u00e9viser les statuts de l'entreprise<\/span><\/p>\n

Les statuts d'une soci\u00e9t\u00e9 contiennent le plus souvent des dispositions relatives aux dividendes. Par exemple, il est possible que les soci\u00e9t\u00e9s ne versent des dividendes que sur le montant total des actions pay\u00e9es. Ou bien le versement peut \u00eatre limit\u00e9 \u00e0 un certain type d'actions. En r\u00e8gle g\u00e9n\u00e9rale, les actionnaires ont droit \u00e0 une distribution des b\u00e9n\u00e9fices en fonction du nombre d'actions qu'ils d\u00e9tiennent, mais il convient de v\u00e9rifier les statuts. En outre, les statuts peuvent indiquer une mani\u00e8re sp\u00e9cifique d'autoriser les dividendes.<\/p>\n

5. Respecter les obligations des administrateurs<\/span><\/p>\n

Lorsque les dirigeants choisissent d'annoncer ou non le versement d'un dividende, ils doivent respecter leurs obligations. Celles-ci comprennent des obligations telles que<\/p>\n

- Agir dans les limites de leurs pouvoirs et partager les r\u00e9alisations de l'entreprise au profit de ses employ\u00e9s.<\/p>\n

- faire preuve d'une comp\u00e9tence et d'une prudence raisonnables ; et<\/p>\n

- D\u00e9clarer un int\u00e9r\u00eat pour le paiement propos\u00e9 (ceci est important dans le cas o\u00f9 un membre ex\u00e9cutif est actionnaire).<\/p>\n

Ces obligations comprennent la d\u00e9fense des ressources de l'entreprise (voir point 3 ci-dessus)<\/p>\n

6. Conservez des documents pour prouver vos d\u00e9cisions<\/span><\/p>\n

Les administrateurs doivent garantir la publication d'un proc\u00e8s-verbal du conseil d'administration indiquant la m\u00e9thode d'annonce d'un dividende. Ce proc\u00e8s-verbal doit contenir des r\u00e9f\u00e9rences aux donn\u00e9es financi\u00e8res utilis\u00e9es et aux obligations des administrateurs qui ont \u00e9t\u00e9 prises en compte.<\/p>\n

7. Cons\u00e9quences de la d\u00e9claration d'un dividende ill\u00e9gal :<\/span><\/p>\n

Si la bonne proc\u00e9dure n'est pas suivie, le dividende sera ill\u00e9gal, ce qui peut entra\u00eener de graves cons\u00e9quences :<\/p>\n

- Un actionnaire qui a b\u00e9n\u00e9fici\u00e9 d'un dividende ill\u00e9gal devra le rembourser (enti\u00e8rement ou la partie ill\u00e9gale) \u00e0 la soci\u00e9t\u00e9 s'il en a connaissance ou s'il dispose de suffisamment d'\u00e9l\u00e9ments de preuve pour affirmer que le dividende a enfreint les r\u00e8gles l\u00e9gitimes. Si l'actionnaire est un membre ex\u00e9cutif de la soci\u00e9t\u00e9, il ne pourra pas \u00e9chapper facilement \u00e0 cette responsabilit\u00e9.\u00a0<\/p>\n

- Un membre ex\u00e9cutif qui a approuv\u00e9 le versement du dividende peut manquer \u00e0 ses obligations d'administrateur et \u00eatre tenu personnellement responsable du remboursement de la soci\u00e9t\u00e9, m\u00eame s'il n'est pas actionnaire.<\/p>","protected":false},"excerpt":{"rendered":"

It is important to be aware that the payment of dividends has a strict legal framework. Whatever the size of the company, this framework applies. If the right process is not followed, the dividend will be unlawful and potentially serious consequences may arise. What is a dividend? A dividend is a way for a company […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3999","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"\nDistributing dividends \u2013 how to do it in the right way - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/distribution-des-dividendes-comment-le-faire-correctement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distributing dividends \u2013 how to do it in the right way - WellTax\" \/>\n<meta property=\"og:description\" content=\"It is important to be aware that the payment of dividends has a strict legal framework. Whatever the size of the company, this framework applies. If the right process is not followed, the dividend will be unlawful and potentially serious consequences may arise. What is a dividend? A dividend is a way for a company […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/fr\/distribution-des-dividendes-comment-le-faire-correctement\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-16T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"Distributing dividends \u2013 how to do it in the right way\",\"datePublished\":\"2019-05-16T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/\"},\"wordCount\":800,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"articleSection\":[\"Taxation\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/\",\"name\":\"Distributing dividends \u2013 how to do it in the right way - WellTax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\"},\"datePublished\":\"2019-05-16T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/distributing-dividends-how-to-do-it-in-the-right-way\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/well-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation\",\"item\":\"https:\\\/\\\/well-tax.com\\\/category\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Distributing dividends \u2013 how to do it in the right way\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"name\":\"WellTax\",\"description\":\"Accountants and Tax Advisors in UK and UAE\",\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/well-tax.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\",\"name\":\"WellTax\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"width\":40,\"height\":35,\"caption\":\"WellTax\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/welltaxlimited\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\",\"name\":\"Marcello Silvestri\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"caption\":\"Marcello Silvestri\"},\"sameAs\":[\"https:\\\/\\\/well-tax.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Distribuer des dividendes - comment le faire dans les r\u00e8gles de l'art - WellTax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/well-tax.com\/fr\/distribution-des-dividendes-comment-le-faire-correctement\/","og_locale":"fr_FR","og_type":"article","og_title":"Distributing dividends \u2013 how to do it in the right way - WellTax","og_description":"It is important to be aware that the payment of dividends has a strict legal framework. Whatever the size of the company, this framework applies. If the right process is not followed, the dividend will be unlawful and potentially serious consequences may arise. What is a dividend? A dividend is a way for a company […]","og_url":"https:\/\/well-tax.com\/fr\/distribution-des-dividendes-comment-le-faire-correctement\/","og_site_name":"WellTax","article_publisher":"https:\/\/www.facebook.com\/welltaxlimited\/","article_published_time":"2019-05-16T23:00:00+00:00","article_modified_time":"2023-09-25T17:56:48+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg","type":"image\/jpeg"}],"author":"Marcello Silvestri","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Marcello Silvestri","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/#article","isPartOf":{"@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/"},"author":{"name":"Marcello Silvestri","@id":"https:\/\/well-tax.com\/#\/schema\/person\/bd034ad4413d54a60f75e4aad6ff212b"},"headline":"Distributing dividends \u2013 how to do it in the right way","datePublished":"2019-05-16T23:00:00+00:00","dateModified":"2023-09-25T17:56:48+00:00","mainEntityOfPage":{"@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/"},"wordCount":800,"commentCount":0,"publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"articleSection":["Taxation"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/","url":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/","name":"Distribuer des dividendes - comment le faire dans les r\u00e8gles de l'art - WellTax","isPartOf":{"@id":"https:\/\/well-tax.com\/#website"},"datePublished":"2019-05-16T23:00:00+00:00","dateModified":"2023-09-25T17:56:48+00:00","breadcrumb":{"@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/well-tax.com\/distributing-dividends-how-to-do-it-in-the-right-way\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/well-tax.com\/"},{"@type":"ListItem","position":2,"name":"Taxation","item":"https:\/\/well-tax.com\/category\/taxation\/"},{"@type":"ListItem","position":3,"name":"Distributing dividends \u2013 how to do it in the right way"}]},{"@type":"WebSite","@id":"https:\/\/well-tax.com\/#website","url":"https:\/\/well-tax.com\/","name":"WellTax","description":"Comptables et conseillers fiscaux au Royaume-Uni et aux \u00c9mirats arabes unis","publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/well-tax.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/well-tax.com\/#organization","name":"WellTax","url":"https:\/\/well-tax.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","width":40,"height":35,"caption":"WellTax"},"image":{"@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/welltaxlimited\/"]},{"@type":"Person","@id":"https:\/\/well-tax.com\/#\/schema\/person\/bd034ad4413d54a60f75e4aad6ff212b","name":"Marcello Silvestri","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","caption":"Marcello Silvestri"},"sameAs":["https:\/\/well-tax.com"]}]}},"_links":{"self":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/3999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/comments?post=3999"}],"version-history":[{"count":1,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/3999\/revisions"}],"predecessor-version":[{"id":4325,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/3999\/revisions\/4325"}],"wp:attachment":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/media?parent=3999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/categories?post=3999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/tags?post=3999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}