{"id":22897,"date":"2026-11-08T12:20:52","date_gmt":"2026-11-08T11:20:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/finlande\/pensions-retraite\/"},"modified":"2026-11-08T23:58:55","modified_gmt":"2026-11-08T22:58:55","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/finlande\/pensions-retraite\/","title":{"rendered":"Retraite en Finlande\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e en Finlande\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\":\"Ma retraite du priv\u00e9 fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis en Finlande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18 : une pension li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9, ici la Finlande.\"}},{\"@type\":\"Question\",\"name\":\"Et une pension de fonctionnaire fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est imposable en France, \u00c9tat payeur (article 19, paragraphe 1), et la Finlande l\u2019exon\u00e8re, tout en pouvant en tenir compte pour le taux de son imp\u00f4t (article 23, paragraphe 2, a et c).\"}},{\"@type\":\"Question\",\"name\":\"La nouvelle convention sign\u00e9e en 2023 change-t-elle ces r\u00e8gles ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas pour l\u2019instant. La convention sign\u00e9e le 4 avril 2023 n\u2019est pas entr\u00e9e en vigueur : c\u2019est la convention du 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale, qui s\u2019applique.\"}}]}<\/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\/finlande\/\">France\u2013Finlande<\/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\u2013Finlande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Retraite en Finlande\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e en Finlande\u00a0? L\u2019article 18 de la convention franco-finlandaise<\/h1>\n<p class=\"lead\">Une pension 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 publiques rel\u00e8vent de l\u2019article 19. Tout d\u00e9pend donc de l\u2019\u00c9tat dont vous \u00eates r\u00e9sident au sens de la convention.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/finlande\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-finlande.webp\" alt=\"Helsinki, Finlande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Helsinki, Finlande<\/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 vers\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 vers\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou un \u00e9tablissement public au titre de fonctions de caract\u00e8re public sont imposables dans l\u2019\u00c9tat payeur (article 19, paragraphe 1).<\/li><li>Les pensions li\u00e9es \u00e0 une activit\u00e9 commerciale ou industrielle d\u2019une personne publique suivent l\u2019article 18 (article 19, paragraphe 2).<\/li><li>L\u2019article 18 suppose d\u2019\u00eatre r\u00e9sident de l\u2019\u00c9tat concern\u00e9 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 Finlande<\/span><span class=\"etat \">Finlande seulement<\/span><span class=\"ref\">Art. 18<\/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 seulement<\/span><span class=\"ref\">Art. 4 et 18<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise d\u2019un r\u00e9sident de Finlande<\/span><span class=\"etat fr\">France\u00a0; exon\u00e9r\u00e9e en Finlande<\/span><span class=\"ref\">Art. 19 \u00a7 1\u00a0; art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension d\u2019une activit\u00e9 commerciale d\u2019une personne publique<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 et 18<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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 1 de l&#x27;article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, vers\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><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab 1. Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales, ou un \u00e9tablissement 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, \u00e0 cette collectivit\u00e9 ou \u00e0 cet \u00e9tablissement public, dans l&#x27;exercice de fonctions de caract\u00e8re public, sont imposables 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 Finlande<\/h2><p>L\u2019article 18 ne joue qu\u2019une fois la r\u00e9sidence \u00e9tablie. Si la France vous consid\u00e8re aussi comme r\u00e9sident, la convention 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\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 du priv\u00e9 qui s\u2019installe r\u00e9ellement en Finlande, l\u2019article 18 r\u00e9serve l\u2019imposition de la pension \u00e0 la Finlande. Un ancien agent public reste en revanche impos\u00e9 en France sur sa pension publique. La nouvelle convention sign\u00e9e en 2023 n\u2019\u00e9tant pas en vigueur, ce sont les r\u00e8gles de 1970 qui s\u2019appliquent aujourd\u2019hui\u00a0: un projet de d\u00e9part doit \u00eatre revu d\u00e8s son entr\u00e9e en vigueur.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=finlande-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 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 pr\u00e9parez votre installation en Finlande, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=finlande-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\/finlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/finlande\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/finlande\/\">Convention France\u2013Finlande : 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\/finlande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/finlande\/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 retraite du priv\u00e9 fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis en Finlande\u00a0?<\/summary><p>Non au regard de l\u2019article 18\u00a0: une pension li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9, ici la Finlande.<\/p><\/details><details><summary>Et une pension de fonctionnaire fran\u00e7ais\u00a0?<\/summary><p>Elle est imposable en France, \u00c9tat payeur (article 19, paragraphe 1), et la Finlande l\u2019exon\u00e8re, tout en pouvant en tenir compte pour le taux de son imp\u00f4t (article 23, paragraphe 2, a et c).<\/p><\/details><details><summary>La nouvelle convention sign\u00e9e en 2023 change-t-elle ces r\u00e8gles\u00a0?<\/summary><p>Pas pour l\u2019instant. La convention sign\u00e9e le 4 avril 2023 n\u2019est pas entr\u00e9e en vigueur\u00a0: c\u2019est la convention du 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale, qui s\u2019applique.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la Finlande modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune; Convention avec la Finlande sign\u00e9e le 04\/04\/2023 &#8211; Non entr\u00e9e en vigueur (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1972, modifi\u00e9e par la Convention multilat\u00e9rale. Une nouvelle convention a \u00e9t\u00e9 sign\u00e9e \u00e0 Helsinki le 4 avril 2023\u00a0: elle n\u2019est pas encore entr\u00e9e en vigueur et ne s\u2019applique donc pas.. 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 Finlande ?<\/span><h3>Faire analyser 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=finlande-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\/finlande\/\">Convention France\u2013Finlande : 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 Finlande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=finlande-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\u2013Finlande \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013FinlandeConvention sign\u00e9e \u00e0 Helsinki le 11 septembre 1970, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22372,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22897","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22897","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=22897"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22897\/revisions"}],"predecessor-version":[{"id":28331,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22897\/revisions\/28331"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22372"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}