{"id":22563,"date":"2026-11-08T11:39:50","date_gmt":"2026-11-08T10:39:50","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/andorre\/pensions-retraite\/"},"modified":"2026-11-08T23:21:48","modified_gmt":"2026-11-08T22:21:48","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/andorre\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en Andorre\u00a0: o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 17 de la convention franco-andorrane"},"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\":\"Ma pension priv\u00e9e est-elle impos\u00e9e en France si je r\u00e9side en Andorre ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non (article 17), sauf pour la fraction exon\u00e9r\u00e9e ou non imposable en Andorre selon sa l\u00e9gislation, que la France peut imposer (article 25, paragraphe 1, c).\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire est-elle impos\u00e9e en Andorre ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non en principe : elle reste imposable en France, sauf si le retrait\u00e9 r\u00e9side en Andorre et en a la nationalit\u00e9 sans avoir la nationalit\u00e9 fran\u00e7aise (article 18, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un Fran\u00e7ais r\u00e9sident d\u2019Andorre peut-il \u00eatre impos\u00e9 par la France comme s\u2019il n\u2019y avait pas de convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention le pr\u00e9voit (article 25, paragraphe 1, d), lorsque la l\u00e9gislation fiscale fran\u00e7aise le permet ; les autorit\u00e9s comp\u00e9tentes r\u00e8glent alors d\u2019un commun accord la mise en \u0153uvre de cette clause.\"}}]}<\/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\/andorre\/\">France\u2013Andorre<\/a> \u203a Article 17 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Andorre<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 en Andorre\u00a0: o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 17 de la convention franco-andorrane<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un emploi ant\u00e9rieur dans le priv\u00e9 n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9. Deux r\u00e9serves\u00a0: l\u2019autre \u00c9tat peut imposer la fraction exon\u00e9r\u00e9e ou non imposable dans l\u2019\u00c9tat de r\u00e9sidence, et les pensions publiques rel\u00e8vent de l\u2019article 18.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-andorre.webp\" alt=\"Andorre-la-Vieille, Andorre\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 17 \u00b7 Pensions de retraite<\/span><b>Andorre-la-Vieille, Andorre<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 17).<\/li><li>Les revenus vis\u00e9s \u00e0 l\u2019article 17 attribu\u00e9s exclusivement \u00e0 un \u00c9tat sont aussi imposables dans l\u2019autre, dans la limite de la fraction exon\u00e9r\u00e9e ou non imposable dans le premier selon sa l\u00e9gislation (article 25, paragraphe 1, c).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat payeur, sauf r\u00e9sident et national exclusif de l\u2019autre \u00c9tat (article 18, paragraphe 2).<\/li><li>La France peut imposer ses ressortissants r\u00e9sidents d\u2019Andorre comme si la convention n\u2019existait pas, lorsque sa l\u00e9gislation le permet (article 25, paragraphe 1, d).<\/li><\/ul><\/div>\n<h2>Qui impose votre pension\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>Pension priv\u00e9e fran\u00e7aise, retrait\u00e9 r\u00e9sident d\u2019Andorre<\/span><span class=\"etat \">Andorre<\/span><span class=\"ref\">Art. 17<\/span><\/div><div class=\"r\"><span>Fraction exon\u00e9r\u00e9e ou non imposable en Andorre<\/span><span class=\"etat fr\">France aussi<\/span><span class=\"ref\">Art. 25 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident d\u2019Andorre<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension publique, r\u00e9sident d\u2019Andorre et national andorran sans nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Andorre seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France au sens de l\u2019article 4<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 et 17<\/span><\/div><\/div><p class=\"note2\">La convention r\u00e9serve \u00e0 la France la facult\u00e9 d\u2019imposer les ressortissants fran\u00e7ais r\u00e9sidents d\u2019Andorre comme si la convention n\u2019existait pas\u00a0; sa mise en \u0153uvre suppose que la l\u00e9gislation fran\u00e7aise le permette et un accord des autorit\u00e9s comp\u00e9tentes (article 25, paragraphe 1, d).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 17<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 18, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 25, paragraphe 1, c<\/span><p>\u00ab les revenus vis\u00e9s aux articles 12, 14, 17 et 20 dont l&#x27;imposition est attribu\u00e9e exclusivement \u00e0 un Etat contractant sont \u00e9galement imposables dans l&#x27;autre Etat contractant, dans la limite de la fraction qui est exon\u00e9r\u00e9e ou non imposable dans le premier Etat en vertu de la l\u00e9gislation fiscale qui y est applicable. \u00bb<\/p><\/div><\/div><p class=\"note2\">Le paragraphe 1, a, de l\u2019article 25 est remplac\u00e9 par l\u2019article 7 de la Convention multilat\u00e9rale\u00a0; le c cit\u00e9 ici n\u2019est pas modifi\u00e9. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois v\u00e9rifications avant le d\u00e9part<\/h2><p>L\u2019article 17 ne se lit pas seul dans cette convention\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00catre r\u00e9sident d\u2019Andorre au sens de l\u2019article 4 et du protocole\u00a0: plus de 183 jours, centre des int\u00e9r\u00eats \u00e9conomiques ou activit\u00e9 principale.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition effective<\/b><span>La France peut imposer la part de la pension exon\u00e9r\u00e9e ou non imposable en Andorre selon la l\u00e9gislation andorrane (article 25, paragraphe 1, c).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>La clause de l\u2019article 25, paragraphe 1, d, vise les ressortissants fran\u00e7ais r\u00e9sidents d\u2019Andorre.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/pilote-de-motocross-installe-en-andorre-et-proprietaire-d-une-maison-en-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>9 novembre 2022<\/small><\/div><p>Pilote de motocross install\u00e9 en Andorre et propri\u00e9taire d&#x27;une maison en France\u00a0: faute de preuve d&#x27;une occupation r\u00e9guli\u00e8re de cette maison, l&#x27;administration ne d\u00e9montre pas son foyer en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/associe-d-une-societe-de-fait-d-edition-de-sites-internet-se-disant-installe-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>30 mars 2023<\/small><\/div><p>Associ\u00e9 d&#x27;une soci\u00e9t\u00e9 de fait d&#x27;\u00e9dition de sites internet se disant install\u00e9 en Andorre d\u00e8s f\u00e9vrier 2015\u00a0: dix jours par mois sur place selon sa carte bancaire, il reste domicili\u00e9 en France jusqu&#x27;en juillet<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/domicilie-en-andorre-mais-resident-de-france-au-sens-de-la-convention-franco\/\"><div class=\"h\"><span class=\"pill mono\">TA Clermont-Ferrand<\/span><small>10 novembre 2023<\/small><\/div><p>Domicili\u00e9 en Andorre mais r\u00e9sident de France au sens de la convention franco-andorrane\u00a0: liens personnels les plus \u00e9troits en France et soci\u00e9t\u00e9s dirig\u00e9es depuis la France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/andorre\/#decisions\">Voir les 5 d\u00e9cisions qui concernent l\u2019Andorre \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La r\u00e8gle de l\u2019\u00c9tat de r\u00e9sidence n\u2019est pas une garantie d\u2019imposition en Andorre seulement\u00a0: si la pension y est exon\u00e9r\u00e9e ou non imposable en tout ou partie, la France peut imposer cette fraction. La r\u00e9sidence andorrane doit en outre reposer sur des faits, pas sur un simple permis. Le traitement de la pension se v\u00e9rifie donc des deux c\u00f4t\u00e9s de la fronti\u00e8re avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-pensions-retraite-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 retraite 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 touchez une pension priv\u00e9e fran\u00e7aise et vous pr\u00e9parez votre installation en Andorre\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-pensions-retraite-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/andorre\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : 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\/andorre\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\" class=\"cur\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/double-imposition\/\"><small>Art. 21<\/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-20-20-50\/\">BOI-INT-DG-20-20-50 \u00b7 Pensions et conventions fiscales<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma pension priv\u00e9e est-elle impos\u00e9e en France si je r\u00e9side en Andorre\u00a0?<\/summary><p>En principe non (article 17), sauf pour la fraction exon\u00e9r\u00e9e ou non imposable en Andorre selon sa l\u00e9gislation, que la France peut imposer (article 25, paragraphe 1, c).<\/p><\/details><details><summary>Une pension de fonctionnaire est-elle impos\u00e9e en Andorre\u00a0?<\/summary><p>Non en principe\u00a0: elle reste imposable en France, sauf si le retrait\u00e9 r\u00e9side en Andorre et en a la nationalit\u00e9 sans avoir la nationalit\u00e9 fran\u00e7aise (article 18, paragraphe 2).<\/p><\/details><details><summary>Un Fran\u00e7ais r\u00e9sident d\u2019Andorre peut-il \u00eatre impos\u00e9 par la France comme s\u2019il n\u2019y avait pas de convention\u00a0?<\/summary><p>La convention le pr\u00e9voit (article 25, paragraphe 1, d), lorsque la l\u00e9gislation fiscale fran\u00e7aise le permet\u00a0; les autorit\u00e9s comp\u00e9tentes r\u00e8glent alors d\u2019un commun accord la mise en \u0153uvre de cette clause.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Andorre modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2015\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2022 pour la Principaut\u00e9 d\u2019Andorre. 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 Andorre ?<\/span><h3>Faire v\u00e9rifier ma retraite 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=andorre-pensions-retraite-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 Andorre<\/span><div class=\"rel\"><a href=\"\/decisions\/depart-en-andorre-non-etabli-un-bail-et-un-compte-andorrans-ne-suffisent-pas\/\">D\u00e9part en Andorre non \u00e9tabli\u00a0: un bail et un compte andorrans ne suffisent pas face aux d\u00e9penses courantes en France, l&#x27;associ\u00e9 reste imposable sur tous ses revenus jusqu&#x27;\u00e0 la cr\u00e9ation de sa soci\u00e9t\u00e9 andorrane<small>CAA Toulouse, 24 octobre 2024<\/small><\/a><a href=\"\/decisions\/commissions-d-un-agent-commercial-versees-a-des-societes-andorrane-et-espagnole\/\">Commissions d&#x27;un agent commercial vers\u00e9es \u00e0 des soci\u00e9t\u00e9s andorrane et espagnole sans existence r\u00e9elle\u00a0: imposition en France sur le fondement de l&#x27;article 155 A et majoration de 80 % pour activit\u00e9 occulte<small>TA Paris, 17 d\u00e9cembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : 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 Andorre ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-pensions-retraite-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\u2013Andorre \u203a Article 17 \u00b7 Pensions de retraite Convention France\u2013AndorreConvention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par<span class=\"excerpt-hellip\"> 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