{"id":22888,"date":"2026-11-08T12:19:37","date_gmt":"2026-11-08T11:19:37","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/pensions-retraite\/"},"modified":"2026-11-08T23:57:49","modified_gmt":"2026-11-08T22:57:49","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-\u00e9thiopienne"},"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\":\"Une pension de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e en \u00c9thiopie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non selon l\u2019article 18, paragraphe 2 : les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Une rente viag\u00e8re est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 18 vise les pensions, rentes et r\u00e9mun\u00e9rations similaires, et d\u00e9finit la rente comme une somme payable p\u00e9riodiquement en \u00e9change d\u2019une contrepartie (paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et l\u2019\u00c9thiopie 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\/ethiopie\/\">France\u2013\u00c9thiopie<\/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\u2013\u00c9thiopie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 2006<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention franco-\u00e9thiopienne<\/h1>\n<p class=\"lead\">Une pension ou une rente vers\u00e9e au titre d\u2019un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale font exception\u00a0: elles ne sont imposables que dans l\u2019\u00c9tat qui les verse. Les pensions publiques suivent l\u2019article 19.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ethiopie.webp\" alt=\"Environs de Lalibela, \u00c9thiopie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Environs de Lalibela, \u00c9thiopie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions, rentes et r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 1).<\/li><li>Les pensions et paiements vers\u00e9s en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>La convention d\u00e9finit la rente et la pension\u00a0: paiement p\u00e9riodique au titre de services pass\u00e9s ou de compensation d\u2019un pr\u00e9judice subi pendant l\u2019emploi (article 18, paragraphes 3 et 4).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 19, paragraphe 2\u00a0: \u00c9tat payeur, sauf r\u00e9sident et national de l\u2019autre \u00c9tat.<\/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 priv\u00e9e (emploi ant\u00e9rieur), retrait\u00e9 r\u00e9sident de l\u2019\u00c9thiopie<\/span><span class=\"etat \">\u00c9thiopie seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension vers\u00e9e en application de la s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident et de nationalit\u00e9 \u00e9thiopienne<\/span><span class=\"etat \">\u00c9thiopie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">La convention ne pr\u00e9cise pas quelles pensions rel\u00e8vent de la \u00ab\u00a0l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0\u00bb\u00a0: la qualification de chaque pension se v\u00e9rifie au cas par cas.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 19, les pensions, rentes 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. 2. Nonobstant les dispositions du paragraphe 1 du pr\u00e9sent article, les pensions et autres paiements similaires vers\u00e9s en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un Etat contractant ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions, dans cet ordre<\/h2><p>La r\u00e8gle applicable \u00e0 votre pension d\u00e9pend de v\u00e9rifications successives.<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00cates-vous r\u00e9sident de l\u2019\u00c9thiopie au sens de l\u2019article 4\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Origine publique<\/b><span>La pension est-elle vers\u00e9e par une personne publique au titre de services rendus (article 19)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9curit\u00e9 sociale<\/b><span>Est-elle vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale (article 18, paragraphe 2)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Sinon<\/b><span>Pension priv\u00e9e\u00a0: imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 1).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 qui s\u2019installe en \u00c9thiopie, la convention s\u00e9pare nettement les pensions\u00a0: la pension priv\u00e9e rel\u00e8ve de l\u2019\u00c9thiopie seule, mais la pension vers\u00e9e en application de la s\u00e9curit\u00e9 sociale fran\u00e7aise reste imposable en France seulement. Une pension publique reste aussi en France, sauf pour un retrait\u00e9 de nationalit\u00e9 \u00e9thiopienne. Classer chaque pension avant le d\u00e9part \u00e9vite les erreurs d\u00e9claratives.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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 analyser mes pensions 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 percevez plusieurs pensions fran\u00e7aises et vous envisagez de vivre en \u00c9thiopie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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\/ethiopie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/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 s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e en \u00c9thiopie\u00a0?<\/summary><p>Non selon l\u2019article 18, paragraphe 2\u00a0: les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat.<\/p><\/details><details><summary>Une rente viag\u00e8re est-elle concern\u00e9e\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 18 vise les pensions, rentes et r\u00e9mun\u00e9rations similaires, et d\u00e9finit la rente comme une somme payable p\u00e9riodiquement en \u00e9change d\u2019une contrepartie (paragraphe 3).<\/p><\/details><details><summary>Que se passe-t-il si la France et l\u2019\u00c9thiopie 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 : Convention sign\u00e9e \u00e0 Paris le 15 juin 2006 \u2014 Convention avec l&#x27;Ethiopie \u2013 texte entr\u00e9 en vigueur le 17 juillet 2008 (impots.gouv.fr). Statut : En vigueur depuis le 17 juillet 2008. 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 \u00c9thiopie ?<\/span><h3>Faire analyser mes pensions 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=ethiopie-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\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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 \u00c9thiopie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\u2013\u00c9thiopie \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Retrait\u00e9 install\u00e9 en \u00c9thiopie\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22371,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22888","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22888","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=22888"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22888\/revisions"}],"predecessor-version":[{"id":28311,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22888\/revisions\/28311"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22371"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}