{"id":22850,"date":"2026-11-08T12:14:25","date_gmt":"2026-11-08T11:14:25","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/equateur\/fonction-publique\/"},"modified":"2026-11-08T23:53:41","modified_gmt":"2026-11-08T22:53:41","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/equateur\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en \u00c9quateur\u00a0: qui impose\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\":\"La nationalit\u00e9 \u00e9quatorienne change-t-elle la r\u00e8gle pour une pension publique fran\u00e7aise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 19, paragraphe 2, r\u00e9serve la pension \u00e0 l\u2019\u00c9tat payeur sans exception li\u00e9e \u00e0 la nationalit\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019une entreprise publique commerciale rel\u00e8ve-t-il de l\u2019article 19 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si les services sont rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale : les articles 15, 16 et 18 s\u2019appliquent (article 19, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Les autres revenus d\u2019un fonctionnaire expatri\u00e9 suivent-ils la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : seuls les traitements et pensions publics rel\u00e8vent de l\u2019article 19 ; loyers, dividendes ou int\u00e9r\u00eats suivent leurs propres articles.\"}}]}<\/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\/equateur\/\">France\u2013\u00c9quateur<\/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\u2013\u00c9quateur<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole)<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en \u00c9quateur\u00a0: qui impose\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par le gouvernement d\u2019un \u00c9tat ou par une entit\u00e9 de son secteur public ne sont imposables que dans cet \u00c9tat. La convention franco-\u00e9quatorienne ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence. Seules les activit\u00e9s industrielles ou commerciales suivent les r\u00e8gles du priv\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-equateur.webp\" alt=\"Quito, \u00c9quateur\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Quito, \u00c9quateur<\/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, autres que les pensions, ne sont imposables que dans l\u2019\u00c9tat qui les verse (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 payeur (article 19, paragraphe 2).<\/li><li>Les sommes li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale du gouvernement ou d\u2019une entit\u00e9 publique suivent les articles 15, 16 et 18 (article 19, paragraphe 3).<\/li><li>La convention parle d\u2019\u00ab\u00a0entit\u00e9 du secteur public\u00a0\u00bb, notion qui couvre plus que l\u2019administration d\u2019\u00c9tat au sens strict (article 19).<\/li><\/ul><\/div>\n<h2>Qui impose votre r\u00e9mun\u00e9ration ou votre pension 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>Agent de l\u2019\u00c9tat fran\u00e7ais en poste en \u00c9quateur<\/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 de l\u2019\u00c9quateur<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France pay\u00e9 par le gouvernement \u00e9quatorien<\/span><span class=\"etat \">\u00c9quateur seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une entit\u00e9 publique<\/span><span class=\"etat \">R\u00e8gles du priv\u00e9<\/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, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations autres que les pensions pay\u00e9es par le gouvernement d&#x27;un Etat contractant ou par une entit\u00e9 du secteur public de cet Etat \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat ou \u00e0 cette entit\u00e9, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par le gouvernement d&#x27;un Etat contractant, ou par une entit\u00e9 du secteur public de cet Etat, 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 contractant ou \u00e0 cette entit\u00e9, 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 en \u00c9quateur reste impos\u00e9 en France sur son traitement ou sa pension, quelle que soit sa nationalit\u00e9. Ses autres revenus, eux, suivent les r\u00e8gles de la r\u00e9sidence. Distinguer chaque source de revenu avant le d\u00e9part permet d\u2019anticiper l\u2019imposition dans chacun des deux pays.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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>V\u00e9rifier ma situation d\u2019agent public<\/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 percevez un traitement ou une pension publique fran\u00e7aise et vous vivez en \u00c9quateur\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : 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\/equateur\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/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>La nationalit\u00e9 \u00e9quatorienne change-t-elle la r\u00e8gle pour une pension publique fran\u00e7aise\u00a0?<\/summary><p>Non\u00a0: l\u2019article 19, paragraphe 2, r\u00e9serve la pension \u00e0 l\u2019\u00c9tat payeur sans exception li\u00e9e \u00e0 la nationalit\u00e9.<\/p><\/details><details><summary>Un salari\u00e9 d\u2019une entreprise publique commerciale rel\u00e8ve-t-il de l\u2019article 19\u00a0?<\/summary><p>Non si les services sont rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale\u00a0: les articles 15, 16 et 18 s\u2019appliquent (article 19, paragraphe 3).<\/p><\/details><details><summary>Les autres revenus d\u2019un fonctionnaire expatri\u00e9 suivent-ils la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: seuls les traitements et pensions publics rel\u00e8vent de l\u2019article 19\u00a0; loyers, dividendes ou int\u00e9r\u00eats suivent leurs propres articles.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) \u2014 Convention avec l&#x27;Equateur &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 25 mars 1992. 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 \u00c9quateur ?<\/span><h3>V\u00e9rifier ma situation d\u2019agent public\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=equateur-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\/equateur\/\">Convention France\u2013\u00c9quateur : 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 \u00c9quateur ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\u2013\u00c9quateur \u203a Article 19 \u00b7 Fonction publique Convention France\u2013\u00c9quateurConvention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son 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":22367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22850","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22850","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=22850"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22850\/revisions"}],"predecessor-version":[{"id":28265,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22850\/revisions\/28265"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22367"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}