{"id":22632,"date":"2026-11-08T11:46:20","date_gmt":"2026-11-08T10:46:20","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bangladesh\/fonction-publique\/"},"modified":"2026-11-08T23:29:29","modified_gmt":"2026-11-08T22:29:29","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bangladesh\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Bangladesh\u00a0: qui impose selon l\u2019article 19\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\":\"Ma pension de fonctionnaire sera-t-elle impos\u00e9e au Bangladesh ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 19, paragraphe 2 : elle n\u2019est imposable que dans l\u2019\u00c9tat qui la verse.\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 bangladaise change-t-elle quelque chose ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. L\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.\"}},{\"@type\":\"Question\",\"name\":\"Quid d\u2019un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 activit\u00e9 commerciale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 19, paragraphe 3, renvoie aux articles 15, 16 et 18 : il est trait\u00e9 comme un salari\u00e9 ou un retrait\u00e9 du priv\u00e9.\"}}]}<\/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\/bangladesh\/\">France\u2013Bangladesh<\/a> \u203a Article 19 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bangladesh<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole)<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Bangladesh\u00a0: qui impose selon l\u2019article 19\u00a0?<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par l\u2019\u00c9tat, une collectivit\u00e9 territoriale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les paie. La convention avec le Bangladesh ne pr\u00e9voit pas d\u2019exception tenant \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bangladesh.webp\" alt=\"Bisnakandi, Sylhet, Bangladesh\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Bisnakandi, Sylhet, Bangladesh<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations publiques, hors pensions, ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 1).<\/li><li>Les pensions publiques, vers\u00e9es directement ou par des fonds constitu\u00e9s, ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations et pensions li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique rel\u00e8vent des articles 15, 16 et 18 (article 19, paragraphe 3).<\/li><li>Les pensions publiques \u00e9chappent ainsi \u00e0 la r\u00e8gle de l\u2019\u00c9tat de r\u00e9sidence pr\u00e9vue pour les pensions priv\u00e9es (article 18, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose la r\u00e9mun\u00e9ration publique\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>Fonctionnaire fran\u00e7ais en poste au Bangladesh<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place par l\u2019\u00c9tat fran\u00e7ais<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise, r\u00e9sident du Bangladesh<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>Salari\u00e9 d\u2019un organisme public \u00e0 activit\u00e9 commerciale<\/span><span class=\"etat \">R\u00e8gles des salaires et pensions priv\u00e9s<\/span><span class=\"ref\">Art. 19 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphes 1 et 2<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un Etat ou l&#x27;une de ses collectivit\u00e9s territoriales, ou par l&#x27;une de leurs personnes morales de droit public \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9, ou \u00e0 cette personne morale de droit public, ne sont imposables que dans cet Etat. 2. Les pensions pay\u00e9es par un Etat ou l&#x27;une de ses collectivit\u00e9s territoriales, ou par l&#x27;une de leurs personnes morales de droit public, soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9, ou \u00e0 cette personne morale de droit public, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un fonctionnaire ou un retrait\u00e9 de la fonction publique fran\u00e7aise qui vit au Bangladesh reste impos\u00e9 en France sur son traitement ou sa pension publique, quelle que soit sa nationalit\u00e9. Contrairement \u00e0 de nombreuses conventions, celle-ci ne pr\u00e9voit aucun basculement vers l\u2019\u00c9tat de r\u00e9sidence pour ses nationaux. Le calcul de l\u2019imp\u00f4t global doit donc int\u00e9grer cette part rest\u00e9e fran\u00e7aise.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-fonction-publique-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 le point sur ma pension publique<\/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 agent public ou retrait\u00e9 de la fonction publique et vous partez au Bangladesh\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bangladesh\/\">Convention France\u2013Bangladesh : 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\/bangladesh\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/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-20-20-50\/\">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 de fonctionnaire sera-t-elle impos\u00e9e au Bangladesh\u00a0?<\/summary><p>Non au regard de l\u2019article 19, paragraphe 2\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat qui la verse.<\/p><\/details><details><summary>La nationalit\u00e9 bangladaise change-t-elle quelque chose\u00a0?<\/summary><p>Non. L\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.<\/p><\/details><details><summary>Quid d\u2019un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 activit\u00e9 commerciale\u00a0?<\/summary><p>L\u2019article 19, paragraphe 3, renvoie aux articles 15, 16 et 18\u00a0: il est trait\u00e9 comme un salari\u00e9 ou un retrait\u00e9 du priv\u00e9.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) \u2014 Convention avec le Bangladesh (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1988. 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 Bangladesh ?<\/span><h3>Faire le point sur ma pension publique\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=bangladesh-fonction-publique-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\/bangladesh\/\">Convention France\u2013Bangladesh : 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 Bangladesh ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-fonction-publique-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\u2013Bangladesh \u203a Article 19 \u00b7 Fonction publique Convention France\u2013BangladeshConvention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) Agent public ou retrait\u00e9 de la fonction publique<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22344,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22632","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22632","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=22632"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22632\/revisions"}],"predecessor-version":[{"id":28053,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22632\/revisions\/28053"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22344"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}