{"id":22762,"date":"2026-11-08T12:02:34","date_gmt":"2026-11-08T11:02:34","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/chine\/pensions-retraite\/"},"modified":"2026-11-08T23:43:26","modified_gmt":"2026-11-08T22:43:26","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/chine\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en Chine\u00a0: qui impose votre pension priv\u00e9e\u00a0? 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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\":\"Une pension de fonctionnaire est-elle impos\u00e9e en Chine ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : elle reste imposable en France. Elle n\u2019est imposable qu\u2019en Chine si le retrait\u00e9 y r\u00e9side et a la nationalit\u00e9 chinoise (article 19, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18 : elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9. Tout d\u00e9pend donc de l\u2019\u00c9tat dont il est r\u00e9sident au sens de l\u2019accord.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et la Chine me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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\/chine\/\">France\u2013Chine<\/a> \u203a Article 18 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Chine<\/span><span class=\"metaline\">Accord sign\u00e9 \u00e0 P\u00e9kin le 26 novembre 2013, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 en Chine\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 18 de l\u2019accord franco-chinois<\/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 o\u00f9 r\u00e9side le retrait\u00e9. Les pensions publiques suivent une autre r\u00e8gle, celle de l\u2019article 19. Tout d\u00e9pend donc d\u2019une question pr\u00e9alable\u00a0: \u00eates-vous r\u00e9sident de Chine au sens de l\u2019accord\u00a0?<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/chine\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-chine.webp\" alt=\"Shanghai, Chine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Shanghai, Chine<\/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 18).<\/li><li>Les pensions pay\u00e9es par l\u2019\u00c9tat ou une collectivit\u00e9 locale au titre de services rendus restent imposables dans l\u2019\u00c9tat qui les verse (article 19, paragraphe 2, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si le retrait\u00e9 y r\u00e9side et en a la nationalit\u00e9 (article 19, paragraphe 2, b).<\/li><li>L\u2019article 18 suppose d\u2019\u00eatre r\u00e9sident de Chine au sens de l\u2019article 4.<\/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>Retrait\u00e9 du priv\u00e9, r\u00e9sident de Chine<\/span><span class=\"etat \">Chine seulement<\/span><span class=\"ref\">Art. 18<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 du priv\u00e9, r\u00e9sident de France, pension chinoise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais, r\u00e9sident de Chine<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Ancien agent public, r\u00e9sident de Chine et de nationalit\u00e9 chinoise<\/span><span class=\"etat \">Chine seulement<\/span><span class=\"ref\">Art. 19 \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 18<\/span><\/div><\/div><p class=\"note2\">Les pensions li\u00e9es \u00e0 une activit\u00e9 d\u2019entreprise exerc\u00e9e par une personne publique suivent la r\u00e8gle de l\u2019article 18 (article 19, paragraphe 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 19, 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><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le vrai sujet\u00a0: \u00eatre r\u00e9sident de Chine<\/h2><p>L\u2019article 18 ne joue qu\u2019une fois la r\u00e9sidence \u00e9tablie. Si la France vous consid\u00e8re aussi comme r\u00e9sident, l\u2019accord d\u00e9partage dans cet ordre (article 4, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer des deux c\u00f4t\u00e9s\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>En dernier recours, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/residence-en-chine-ecartee-et-dividendes-non-declares-sans-manquement-delibere\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>18 mai 2026<\/small><\/div><p>R\u00e9sidence en Chine \u00e9cart\u00e9e et dividendes non d\u00e9clar\u00e9s\u00a0: sans manquement d\u00e9lib\u00e9r\u00e9 retenu, la majoration de 10\u00a0% pour d\u00e9faut de d\u00e9claration s&#x27;applique par substitution de base l\u00e9gale<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-travaillant-en-chine-dont-l-epouse-et-les-enfants-vivent-dans-la\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>3 f\u00e9vrier 2023<\/small><\/div><p>Consultant travaillant en Chine dont l&#x27;\u00e9pouse et les enfants vivent dans la maison familiale en France\u00a0: il reste r\u00e9sident fran\u00e7ais, mais la p\u00e9nalit\u00e9 de 80 % pour activit\u00e9 occulte est \u00e9cart\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/compte-chinois-non-declare-les-sommes-d-origine-indeterminee-qui-y-ont-transite\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>12 juin 2025<\/small><\/div><p>Compte chinois non d\u00e9clar\u00e9\u00a0: les sommes d&#x27;origine ind\u00e9termin\u00e9e qui y ont transit\u00e9 sont exon\u00e9r\u00e9es en France par la convention franco-chinoise, mais l&#x27;amende pour non-d\u00e9claration est due<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/chine\/#decisions\">Voir les 5 d\u00e9cisions qui concernent la Chine \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 du priv\u00e9, l\u2019enjeu se concentre sur la r\u00e9sidence\u00a0: une fois \u00e9tablie en Chine au sens de l\u2019article 4, la pension n\u2019y est imposable qu\u2019en Chine. Encore faut-il pouvoir le prouver\u00a0: dans les affaires jug\u00e9es, l\u2019absence d\u2019attestation de r\u00e9sidence fiscale chinoise couvrant toute la p\u00e9riode a suffi \u00e0 maintenir l\u2019imposition en France. Les justificatifs se demandent chaque ann\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-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 r\u00e9sidence 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 pr\u00e9parez votre installation en Chine\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-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\/chine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/chine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/chine\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/chine\/\">Convention France\u2013Chine : 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\/chine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/chine\/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>Une pension de fonctionnaire est-elle impos\u00e9e en Chine\u00a0?<\/summary><p>En principe non\u00a0: elle reste imposable en France. Elle n\u2019est imposable qu\u2019en Chine si le retrait\u00e9 y r\u00e9side et a la nationalit\u00e9 chinoise (article 19, paragraphe 2, b).<\/p><\/details><details><summary>Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article 18\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9. Tout d\u00e9pend donc de l\u2019\u00c9tat dont il est r\u00e9sident au sens de l\u2019accord.<\/p><\/details><details><summary>Que se passe-t-il si la France et la Chine me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord sign\u00e9 \u00e0 P\u00e9kin le 26 novembre 2013, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord entre la Chine et la France modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 28 d\u00e9cembre 2014\u00a0; il a remplac\u00e9 l\u2019accord sign\u00e9 \u00e0 Paris le 30 mai 1984\u00a0; la CML est entr\u00e9e en vigueur pour la Chine le 1er septembre 2022. 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 Chine ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence 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=chine-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 Chine<\/span><div class=\"rel\"><a href=\"\/decisions\/salarie-en-chine-dont-l-epouse-et-la-maison-restent-en-maine-et-loire-resident\/\">Salari\u00e9 en Chine dont l&#x27;\u00e9pouse et la maison restent en Maine-et-Loire\u00a0: r\u00e9sident de France, sans attestation chinoise couvrant toute la p\u00e9riode, il est impos\u00e9 sur ses salaires et soumis aux pr\u00e9l\u00e8vements sociaux<small>TA Nantes, 28 mai 2026<\/small><\/a><a href=\"\/decisions\/proprietaire-de-marques-de-franchise-vivant-a-shanghai-puis-hong-kong\/\">Propri\u00e9taire de marques de franchise vivant \u00e0 Shanghai puis Hong Kong\u00a0: redevances et cession \u00e0 24\u00a0144\u00a0000\u00a0\u20ac imposables en France, centre des int\u00e9r\u00eats \u00e9conomiques et \u00e9tablissement stable \u00e0 Paris<small>TA Montreuil, 18 septembre 2026<\/small><\/a><a href=\"\/decisions\/footballeur-impatrie-au-psg-le-credit-d-impot-argentin-limite-aux-matchs-joues\/\">Footballeur impatri\u00e9 au PSG\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t argentin limit\u00e9 aux matchs jou\u00e9s en Argentine, mais l&#x27;\u00e9talement de la prime d&#x27;impatriation survit au d\u00e9part<small>CAA Paris, 5 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/chine\/\">Convention France\u2013Chine : 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 Chine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=chine-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 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