{"id":22753,"date":"2026-11-08T12:01:05","date_gmt":"2026-11-08T11:01:05","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chili\/pensions-retraite\/"},"modified":"2026-11-08T23:42:23","modified_gmt":"2026-11-08T22:42:23","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chili\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 au Chili\u00a0: votre pension fran\u00e7aise reste-t-elle imposable en France\u00a0? L\u2019article 17 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\":\"Ma pension fran\u00e7aise cesse-t-elle d\u2019\u00eatre impos\u00e9e en France si je r\u00e9side au Chili ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les pensions provenant de France et pay\u00e9es \u00e0 un r\u00e9sident du Chili sont imposables en France (article 17).\"}},{\"@type\":\"Question\",\"name\":\"Une pension chilienne per\u00e7ue par un r\u00e9sident de France est-elle impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : elle est prise en compte pour l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant si le b\u00e9n\u00e9ficiaire est soumis \u00e0 l\u2019imp\u00f4t chilien (article 22, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis impos\u00e9 \u00e0 tort ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 24, paragraphe 1).\"}}]}<\/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\/chili\/\">France\u2013Chili<\/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\u2013Chili<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et le Chili le 7 juin 2017 et par l\u2019activation de la clause de la nation la plus favoris\u00e9e pr\u00e9vue au paragraphe 6 du protocole<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 au Chili\u00a0: votre pension fran\u00e7aise reste-t-elle imposable en France\u00a0? L\u2019article 17 de la convention<\/h1>\n<p class=\"lead\">La convention franco-chilienne laisse \u00e0 l\u2019\u00c9tat d\u2019o\u00f9 provient la pension le droit de l\u2019imposer. Une pension fran\u00e7aise vers\u00e9e \u00e0 un r\u00e9sident du Chili est donc imposable en France\u00a0; le Chili, s\u2019il l\u2019impose aussi, permet d\u2019imputer l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chili\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-chili.webp\" alt=\"Torres del Paine, Chili\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 17 \u00b7 Pensions de retraite<\/span><b>Torres del Paine, Chili<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions provenant d\u2019un \u00c9tat et pay\u00e9es \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans l\u2019\u00c9tat d\u2019o\u00f9 elles proviennent (article 17).<\/li><li>Le texte ne dit pas \u00ab\u00a0seulement\u00a0\u00bb\u00a0: l\u2019\u00c9tat de r\u00e9sidence garde aussi le droit d\u2019imposer et \u00e9limine la double imposition selon l\u2019article 22.<\/li><li>Un r\u00e9sident du Chili peut imputer l\u2019imp\u00f4t pay\u00e9 en France sur l\u2019imp\u00f4t chilien d\u00fb sur ces m\u00eames revenus, sous r\u00e9serve de la loi chilienne (article 22, paragraphe 2, a).<\/li><li>Les pensions publiques, exclues de l\u2019article 18, rel\u00e8vent aussi de l\u2019article 17 (article 18, paragraphe 1, a).<\/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 fran\u00e7aise, retrait\u00e9 r\u00e9sident du Chili<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 17<\/span><\/div><div class=\"r\"><span>Le m\u00eame retrait\u00e9, c\u00f4t\u00e9 chilien<\/span><span class=\"etat \">Chili, avec imputation de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension chilienne, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Chili, cr\u00e9dit en France<\/span><span class=\"ref\">Art. 17 et 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 17 et 18 \u00a7 1 a<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 17<\/span><p>\u00ab Les pensions provenant d&#x27;un Etat contractant et pay\u00e9es \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant sont imposables dans le premier Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab les r\u00e9sidents du Chili percevant des revenus qui, en conformit\u00e9 avec les dispositions de la pr\u00e9sente Convention, sont imposables en France, peuvent imputer l&#x27;imp\u00f4t ainsi pay\u00e9 sur tout imp\u00f4t chilien pay\u00e9 \u00e0 raison de ces m\u00eames revenus, sous r\u00e9serve des dispositions applicables de la loi du Chili. Le pr\u00e9sent paragraphe s&#x27;applique \u00e0 tous les revenus vis\u00e9s dans la pr\u00e9sente Convention\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment l\u2019imposition se r\u00e9partit<\/h2><p>Pour un retrait\u00e9 qui per\u00e7oit une pension fran\u00e7aise et r\u00e9side au Chili\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en France<\/b><span>La France, \u00c9tat d\u2019o\u00f9 provient la pension, peut l\u2019imposer (article 17).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition au Chili<\/b><span>Le Chili, \u00c9tat de r\u00e9sidence, peut aussi l\u2019imposer selon sa l\u00e9gislation.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imputation<\/b><span>L\u2019imp\u00f4t pay\u00e9 en France s\u2019impute sur l\u2019imp\u00f4t chilien d\u00fb sur ces m\u00eames revenus, sous r\u00e9serve de la loi chilienne.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer au Chili ne fait pas sortir une pension fran\u00e7aise du champ de l\u2019imp\u00f4t fran\u00e7ais. Le retrait\u00e9 doit en outre int\u00e9grer l\u2019imposition chilienne, avec une imputation de l\u2019imp\u00f4t fran\u00e7ais encadr\u00e9e par la loi chilienne. Le co\u00fbt fiscal r\u00e9el de la retraite se calcule donc des deux c\u00f4t\u00e9s avant le d\u00e9part, sans s\u2019arr\u00eater au seul taux fran\u00e7ais.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-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 fran\u00e7aise et vous envisagez de vous installer au Chili\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-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\/chili\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/chili\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/chili\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/chili\/\">Convention France\u2013Chili : 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\/chili\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/pensions-retraite\/\" class=\"cur\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/chili\/double-imposition\/\"><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-20-20-50\/\">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 fran\u00e7aise cesse-t-elle d\u2019\u00eatre impos\u00e9e en France si je r\u00e9side au Chili\u00a0?<\/summary><p>Non\u00a0: les pensions provenant de France et pay\u00e9es \u00e0 un r\u00e9sident du Chili sont imposables en France (article 17).<\/p><\/details><details><summary>Une pension chilienne per\u00e7ue par un r\u00e9sident de France est-elle impos\u00e9e en France\u00a0?<\/summary><p>Oui\u00a0: elle est prise en compte pour l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant si le b\u00e9n\u00e9ficiaire est soumis \u00e0 l\u2019imp\u00f4t chilien (article 22, paragraphe 1, a, i).<\/p><\/details><details><summary>Que faire si je suis impos\u00e9 \u00e0 tort\u00a0?<\/summary><p>Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 24, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et le Chili le 7 juin 2017 et par l\u2019activation de la clause de la nation la plus favoris\u00e9e pr\u00e9vue au paragraphe 6 du protocole \u2014 Version consolid\u00e9e de la convention avec le Chili modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 10 juillet 2006\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er mars 2021 pour le Chili\u00a0; taux applicables aux int\u00e9r\u00eats et redevances modifi\u00e9s \u00e0 la suite de la signature par le Chili d\u2019une convention fiscale avec le Japon le 21 janvier 2016. 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 Chili ?<\/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=chili-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/chili\/\">Convention France\u2013Chili : 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 Chili ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chili-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\u2013Chili \u203a Article 17 \u00b7 Pensions de retraite Convention France\u2013ChiliConvention sign\u00e9e \u00e0 Paris le 7 juin 2004 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22356,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22753","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22753","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=22753"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22753\/revisions"}],"predecessor-version":[{"id":28162,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22753\/revisions\/28162"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22356"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}