{"id":23003,"date":"2026-11-08T12:36:04","date_gmt":"2026-11-08T11:36:04","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/irlande\/fonction-publique\/"},"modified":"2026-11-09T00:10:27","modified_gmt":"2026-11-08T23:10:27","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/irlande\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de l\u2019\u00c9tat en Irlande\u00a0: qui vous 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\":\"Ma pension de l\u2019\u00c9tat fran\u00e7ais sera-t-elle impos\u00e9e en Irlande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : elle n\u2019est imposable qu\u2019en France. Elle ne l\u2019est qu\u2019en Irlande, si vous y r\u00e9sidez, lorsque vous avez la nationalit\u00e9 irlandaise sans avoir la nationalit\u00e9 fran\u00e7aise (article 13, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Un binational franco-irlandais est-il concern\u00e9 par l\u2019exception ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019exception suppose de ne pas poss\u00e9der en m\u00eame temps la nationalit\u00e9 de l\u2019\u00c9tat qui verse la r\u00e9mun\u00e9ration ou la pension.\"}},{\"@type\":\"Question\",\"name\":\"Les militaires sont-ils vis\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\u2019article 13, paragraphe 1, vise les fonctions administratives civiles ou militaires.\"}}]}<\/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\/irlande\/\">France\u2013Irlande<\/a> \u203a Article 13 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Irlande<\/span><span class=\"metaline\">Convention du 21 mars 1968, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de l\u2019\u00c9tat en Irlande\u00a0: qui vous impose\u00a0? L\u2019article 13 de la convention franco-irlandaise<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat au titre de fonctions administratives sont impos\u00e9es par cet \u00c9tat. La r\u00e8gle bascule pour une personne qui poss\u00e8de la nationalit\u00e9 de l\u2019autre \u00c9tat sans avoir celle de l\u2019\u00c9tat payeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/irlande\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-irlande.webp\" alt=\"Falaises de Moher, Irlande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Fonction publique<\/span><b>Falaises de Moher, Irlande<\/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, y compris les pensions, vers\u00e9es par un \u00c9tat au titre de fonctions administratives civiles ou militaires ne sont imposables que dans cet \u00c9tat (article 13, paragraphe 1).<\/li><li>Si le b\u00e9n\u00e9ficiaire poss\u00e8de la nationalit\u00e9 de l\u2019autre \u00c9tat sans poss\u00e9der celle de l\u2019\u00c9tat payeur, ces sommes ne sont imposables que dans son \u00c9tat de r\u00e9sidence (article 13, paragraphe 1).<\/li><li>Pour une activit\u00e9 commerciale ou industrielle exerc\u00e9e par un \u00c9tat, ce sont les r\u00e8gles des salaires, pensions priv\u00e9es et tanti\u00e8mes qui s\u2019appliquent (article 13, paragraphe 2).<\/li><li>L\u2019article 13 vise les sommes vers\u00e9es directement ou par pr\u00e9l\u00e8vement sur des fonds constitu\u00e9s par l\u2019\u00c9tat.<\/li><\/ul><\/div>\n<h2>Qui impose la r\u00e9mun\u00e9ration ou la 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>Pension de l\u2019\u00c9tat fran\u00e7ais, retrait\u00e9 de nationalit\u00e9 fran\u00e7aise r\u00e9sident d\u2019Irlande<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de l\u2019\u00c9tat fran\u00e7ais, retrait\u00e9 irlandais sans la nationalit\u00e9 fran\u00e7aise, r\u00e9sident d\u2019Irlande<\/span><span class=\"etat \">Irlande seulement<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Binational franco-irlandais, pension de l\u2019\u00c9tat fran\u00e7ais<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Activit\u00e9 commerciale ou industrielle exerc\u00e9e par l\u2019\u00c9tat<\/span><span class=\"etat \">R\u00e8gles des art. 12, 14 et 15<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es directement ou par pr\u00e9l\u00e8vement sur des fonds constitu\u00e9s par un Etat contractant \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat dans l\u2019exercice de fonctions administratives (civiles ou militaires) ne sont imposables que dans cet Etat. Toutefois, cette disposition ne trouve pas \u00e0 s\u2019appliquer lorsque les r\u00e9mun\u00e9rations sont allou\u00e9es \u00e0 une personne physique qui poss\u00e8de la nationalit\u00e9 de l\u2019autre Etat sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat\u00a0; en ce cas, les r\u00e9mun\u00e9rations ne sont imposables que dans l\u2019Etat dont cette personne physique est la r\u00e9sidente. \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\/commissions-d-intermediaire-encaissees-par-une-societe-de-gibraltar-sur-un\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 juin 2022<\/small><\/div><p>Commissions d&#x27;interm\u00e9diaire encaiss\u00e9es par une soci\u00e9t\u00e9 de Gibraltar sur un compte letton\u00a0: impos\u00e9es au r\u00e9sident fran\u00e7ais qui a rendu les services (article 155 A), avec un d\u00e9lai de reprise de dix ans<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/cadre-detache-d-irlande-en-france-en-avril-2011-ses-revenus-mobiliers-et-plus\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>28 novembre 2023<\/small><\/div><p>Cadre d\u00e9tach\u00e9 d&#x27;Irlande en France en avril 2011\u00a0: ses revenus mobiliers et plus-values de source irlandaise, impos\u00e9s en Irlande, sont exon\u00e9r\u00e9s en France par la convention franco-irlandaise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-informatique-facturant-ses-prestations-francaises-via-une-societe\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>16 mai 2024<\/small><\/div><p>Consultant informatique facturant ses prestations fran\u00e7aises via une soci\u00e9t\u00e9 irlandaise d\u00e9tenue \u00e0 99 %\u00a0: revenus impos\u00e9s en son nom au titre de l&#x27;article 155 A, activit\u00e9 occulte et d\u00e9lai de reprise de dix ans<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/irlande\/#decisions\">Voir les 8 d\u00e9cisions qui concernent l\u2019Irlande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un ancien agent de l\u2019\u00c9tat fran\u00e7ais qui prend sa retraite en Irlande reste impos\u00e9 en France sur sa pension publique, sauf s\u2019il a la nationalit\u00e9 irlandaise sans avoir la nationalit\u00e9 fran\u00e7aise. Un binational reste donc impos\u00e9 en France. Le texte de 1968 vise les sommes vers\u00e9es par l\u2019\u00c9tat au titre de fonctions administratives civiles ou militaires\u00a0: la situation des autres employeurs publics se v\u00e9rifie au cas par cas.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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>Faire v\u00e9rifier ma pension publique<\/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 \u00eates agent ou retrait\u00e9 de l\u2019\u00c9tat et vous vivez ou allez vivre en Irlande\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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\/irlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/irlande\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/irlande\/\">Convention France\u2013Irlande : 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\/irlande\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\" class=\"cur\"><small>Art. 13<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/revenus-immobiliers\/\"><small>Art. 3<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/plus-values\/\"><small>Art. 7<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/interets\/\"><small>Art. 10<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/salaires\/\"><small>Art. 12<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/double-imposition\/\"><small>Art. 21<\/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 pension de l\u2019\u00c9tat fran\u00e7ais sera-t-elle impos\u00e9e en Irlande\u00a0?<\/summary><p>En principe non\u00a0: elle n\u2019est imposable qu\u2019en France. Elle ne l\u2019est qu\u2019en Irlande, si vous y r\u00e9sidez, lorsque vous avez la nationalit\u00e9 irlandaise sans avoir la nationalit\u00e9 fran\u00e7aise (article 13, paragraphe 1).<\/p><\/details><details><summary>Un binational franco-irlandais est-il concern\u00e9 par l\u2019exception\u00a0?<\/summary><p>Non\u00a0: l\u2019exception suppose de ne pas poss\u00e9der en m\u00eame temps la nationalit\u00e9 de l\u2019\u00c9tat qui verse la r\u00e9mun\u00e9ration ou la pension.<\/p><\/details><details><summary>Les militaires sont-ils vis\u00e9s\u00a0?<\/summary><p>Oui, l\u2019article 13, paragraphe 1, vise les fonctions administratives civiles ou militaires.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 21 mars 1968, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Irlande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 15 juin 1971 (Convention multilat\u00e9rale en vigueur pour l\u2019Irlande depuis le 1er mai 2019). 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 Irlande ?<\/span><h3>Faire v\u00e9rifier ma pension publique\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=irlande-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Irlande<\/span><div class=\"rel\"><a href=\"\/decisions\/photographe-encaissant-ses-ventes-a-getty-images-sur-un-compte-citibank-en\/\">Photographe encaissant ses ventes \u00e0 Getty Images sur un compte Citibank en Irlande\u00a0: amendes pour compte \u00e9tranger non d\u00e9clar\u00e9 confirm\u00e9es pour 2017 \u00e0 2019<small>TA Lyon, 19 d\u00e9cembre 2024<\/small><\/a><a href=\"\/decisions\/missions-de-conseil-pour-monaco-et-la-commission-bancaire-de-l-afrique-centrale\/\">Missions de conseil pour Monaco et la Commission bancaire de l&#x27;Afrique centrale pay\u00e9es en esp\u00e8ces\u00a0: activit\u00e9 occulte, majoration de 80 % et amendes pour comptes au Luxembourg et en Irlande confirm\u00e9es<small>TA Versailles, 23 d\u00e9cembre 2024<\/small><\/a><a href=\"\/decisions\/resident-irlandais-cedant-ses-parts-d-une-scea-francaise-plus-value\/\">R\u00e9sident irlandais c\u00e9dant ses parts d&#x27;une SCEA fran\u00e7aise\u00a0: plus-value professionnelle imposable en France, sans l&#x27;exon\u00e9ration des non-r\u00e9sidents sur les valeurs mobili\u00e8res<small>CAA Paris, 8 janvier 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/irlande\/\">Convention France\u2013Irlande : 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 Irlande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22384,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23003","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23003","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=23003"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23003\/revisions"}],"predecessor-version":[{"id":28469,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23003\/revisions\/28469"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22384"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}