{"id":22922,"date":"2026-11-08T12:25:11","date_gmt":"2026-11-08T11:25:11","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ghana\/fonction-publique\/"},"modified":"2026-11-09T00:01:50","modified_gmt":"2026-11-08T23:01:50","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ghana\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Ghana\u00a0: qui impose\u00a0? L\u2019article 20 de la convention franco-ghan\u00e9enne"},"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\":\"Un binational franco-ghan\u00e9en retrait\u00e9 de la fonction publique fran\u00e7aise est-il impos\u00e9 au Ghana ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : la bascule vers le Ghana suppose d\u2019en avoir la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 fran\u00e7aise (article 20, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019un \u00e9tablissement public commercial rel\u00e8ve-t-il de l\u2019article 20 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si les services rel\u00e8vent d\u2019une activit\u00e9 industrielle ou commerciale : les articles 16, 17 et 19 s\u2019appliquent (article 20, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"La r\u00e8gle vaut-elle pour un agent d\u2019une collectivit\u00e9 locale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 20 vise les sommes pay\u00e9es par un \u00c9tat, l\u2019une de ses collectivit\u00e9s locales ou une de leurs personnes morales de droit public.\"}}]}<\/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\/ghana\/\">France\u2013Ghana<\/a> \u203a Article 20 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Ghana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Ghana\u00a0: qui impose\u00a0? L\u2019article 20 de la convention franco-ghan\u00e9enne<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public sont imposables dans l\u2019\u00c9tat payeur. Elles basculent vers l\u2019autre \u00c9tat si le b\u00e9n\u00e9ficiaire y r\u00e9side et en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur. Les activit\u00e9s industrielles ou commerciales suivent les r\u00e8gles du priv\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ghana.webp\" alt=\"Cape Coast, Ghana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Fonction publique<\/span><b>Cape Coast, Ghana<\/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 20, paragraphe 1, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si le b\u00e9n\u00e9ficiaire y r\u00e9side et en a la nationalit\u00e9, sans avoir celle de l\u2019\u00c9tat payeur (article 20, paragraphe 1, b).<\/li><li>Les pensions publiques suivent la m\u00eame logique\u00a0: \u00c9tat payeur, sauf r\u00e9sident et national exclusif de l\u2019autre \u00c9tat (article 20, paragraphe 2).<\/li><li>Les sommes li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent les articles 16, 17 et 19 (article 20, paragraphe 3).<\/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 au Ghana, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Recrut\u00e9 local de l\u2019\u00c9tat fran\u00e7ais, r\u00e9sident et seulement ghan\u00e9en<\/span><span class=\"etat \">Ghana seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise, binational, r\u00e9sident du Ghana<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles du priv\u00e9<\/span><span class=\"ref\">Art. 20 \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 20, paragraphe 1<\/span><p>\u00ab a) Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un \u00c9tat contractant ou l&#x27;une de ses collectivit\u00e9s locales ou par une de leurs personnes morales de droit public \u00e0 une personne physique au titre de services rendus ne sont imposables que dans cet \u00c9tat. b) Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre \u00c9tat contractant si la personne physique est un r\u00e9sident de cet \u00c9tat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab a) Les pensions pay\u00e9es par un \u00c9tat contractant ou l&#x27;une de ses collectivit\u00e9s locales ou par une de leurs personnes morales de droit public, 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 ne sont imposables que dans cet \u00c9tat. b) Toutefois, ces pensions ne sont imposables que dans l&#x27;autre \u00c9tat contractant si la personne physique est un r\u00e9sident de cet \u00c9tat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/etudiante-venue-du-ghana-recevant-d-importants-virements-de-l-etranger-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>14 avril 2026<\/small><\/div><p>\u00c9tudiante venue du Ghana recevant d&#x27;importants virements de l&#x27;\u00e9tranger\u00a0: faute de prouver sa r\u00e9sidence ghan\u00e9enne ant\u00e9rieure et un s\u00e9jour limit\u00e9 aux \u00e9tudes, la convention ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 avril 2024<\/small><\/div><p>D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/ghana\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Ghana \u2192<\/a>\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 conserve la nationalit\u00e9 fran\u00e7aise reste impos\u00e9 en France sur ses traitements ou sa pension, m\u00eame s\u2019il r\u00e9side au Ghana et devient binational. La bascule vers le Ghana ne joue que pour un r\u00e9sident qui a la nationalit\u00e9 ghan\u00e9enne sans avoir la nationalit\u00e9 fran\u00e7aise.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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 au Ghana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ghana\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/ghana\/\">Convention France\u2013Ghana : 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\/ghana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\" class=\"cur\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/double-imposition\/\"><small>Art. 24<\/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>Un binational franco-ghan\u00e9en retrait\u00e9 de la fonction publique fran\u00e7aise est-il impos\u00e9 au Ghana\u00a0?<\/summary><p>Non\u00a0: la bascule vers le Ghana suppose d\u2019en avoir la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 fran\u00e7aise (article 20, paragraphe 2, b).<\/p><\/details><details><summary>Un salari\u00e9 d\u2019un \u00e9tablissement public commercial rel\u00e8ve-t-il de l\u2019article 20\u00a0?<\/summary><p>Non si les services rel\u00e8vent d\u2019une activit\u00e9 industrielle ou commerciale\u00a0: les articles 16, 17 et 19 s\u2019appliquent (article 20, paragraphe 3).<\/p><\/details><details><summary>La r\u00e8gle vaut-elle pour un agent d\u2019une collectivit\u00e9 locale\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 20 vise les sommes pay\u00e9es par un \u00c9tat, l\u2019une de ses collectivit\u00e9s locales ou une de leurs personnes morales de droit public.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Ghana (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1997. 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 Ghana ?<\/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=ghana-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\/ghana\/\">Convention France\u2013Ghana : 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 Ghana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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\u2013Ghana \u203a Article 20 \u00b7 Fonction publique Convention France\u2013GhanaConvention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22375,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22922","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22922","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=22922"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22922\/revisions"}],"predecessor-version":[{"id":28367,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22922\/revisions\/28367"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22375"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}