{"id":22658,"date":"2026-11-08T11:48:45","date_gmt":"2026-11-08T10:48:45","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/fonction-publique\/"},"modified":"2026-11-08T23:32:19","modified_gmt":"2026-11-08T22:32:19","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Bolivie\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 en Bolivie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 19, paragraphe 1 : elle n\u2019est imposable qu\u2019en France, \u00c9tat qui la verse.\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 bolivienne 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 au domicile.\"}},{\"@type\":\"Question\",\"name\":\"Un volontaire de coop\u00e9ration est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, s\u2019il est envoy\u00e9 avec l\u2019accord de l\u2019autre \u00c9tat dans un programme de coop\u00e9ration financ\u00e9 par des fonds publics (article 19, 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\/bolivie\/\">France\u2013Bolivie<\/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\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole)<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Bolivie\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 ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les paie. La r\u00e8gle couvre aussi les experts et volontaires envoy\u00e9s dans le cadre d\u2019un programme de coop\u00e9ration.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bolivie.webp\" alt=\"La Paz, Bolivie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>La Paz, Bolivie<\/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, y compris les pensions, pay\u00e9es par un \u00c9tat, une collectivit\u00e9 ou une personne morale de droit public ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/li><li>La convention ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 ou au domicile du b\u00e9n\u00e9ficiaire.<\/li><li>La m\u00eame r\u00e8gle s\u2019applique aux experts et volontaires envoy\u00e9s dans l\u2019autre \u00c9tat dans le cadre d\u2019un programme de coop\u00e9ration financ\u00e9 par des fonds publics (article 19, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations 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><\/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 en Bolivie<\/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, domicili\u00e9 en Bolivie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Expert ou volontaire d\u2019un programme de coop\u00e9ration financ\u00e9 par la France<\/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, y compris les pensions, pay\u00e9es \u00e0 une personne physique par un \u00c9tat, l&#x27;une de ses collectivit\u00e9s territoriales (dans le cas de la France), l&#x27;une de ses subdivisions politiques et administratives (dans le cas de la Bolivie), 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, ne sont imposables que dans cet \u00c9tat. 2. Les dispositions du paragraphe 1 s&#x27;appliquent aux r\u00e9mun\u00e9rations, y compris les pensions, pay\u00e9es \u00e0 un expert ou \u00e0 un volontaire envoy\u00e9 par un \u00c9tat dans l&#x27;autre \u00c9tat avec l&#x27;accord de celui-ci dans le cadre d&#x27;un programme de coop\u00e9ration entre les deux \u00c9tats, financ\u00e9 par des fonds publics de l&#x27;un ou l&#x27;autre \u00c9tat. \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 en Bolivie reste impos\u00e9 en France seulement sur son traitement ou sa pension publique, quelle que soit sa nationalit\u00e9. Pour un domicili\u00e9 de France, une r\u00e9mun\u00e9ration publique bolivienne n\u2019est imposable qu\u2019en Bolivie\u00a0; la France la prend en compte mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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 en Bolivie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : 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\/bolivie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/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 en Bolivie\u00a0?<\/summary><p>Non au regard de l\u2019article 19, paragraphe 1\u00a0: elle n\u2019est imposable qu\u2019en France, \u00c9tat qui la verse.<\/p><\/details><details><summary>La nationalit\u00e9 bolivienne change-t-elle quelque chose\u00a0?<\/summary><p>Non. L\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou au domicile.<\/p><\/details><details><summary>Un volontaire de coop\u00e9ration est-il concern\u00e9\u00a0?<\/summary><p>Oui, s\u2019il est envoy\u00e9 avec l\u2019accord de l\u2019autre \u00c9tat dans un programme de coop\u00e9ration financ\u00e9 par des fonds publics (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) \u2014 Convention avec la Bolivie (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1996. 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 Bolivie ?<\/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=bolivie-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\/bolivie\/\">Convention France\u2013Bolivie : 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 Bolivie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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\u2013Bolivie \u203a Article 19 \u00b7 Fonction publique Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Agent public ou retrait\u00e9 de la fonction<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22658","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22658","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=22658"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22658\/revisions"}],"predecessor-version":[{"id":28079,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22658\/revisions\/28079"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}