{"id":23005,"date":"2026-11-08T12:36:19","date_gmt":"2026-11-08T11:36:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/irlande\/pensions-retraite\/"},"modified":"2026-11-09T00:10:39","modified_gmt":"2026-11-08T23:10:39","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/irlande\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 en Irlande\u00a0: qui impose votre pension priv\u00e9e\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\":\"Une pension priv\u00e9e fran\u00e7aise peut-elle \u00eatre impos\u00e9e en France si je vis en Irlande ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 14, paragraphe 1, si vous \u00eates r\u00e9sident d\u2019Irlande au sens de la convention : seule l\u2019Irlande peut l\u2019imposer.\"}},{\"@type\":\"Question\",\"name\":\"Les rentes viag\u00e8res sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : les rentes provenant de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire ; l\u2019article 14, paragraphe 2, en donne la d\u00e9finition.\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les pensions vers\u00e9es par un \u00c9tat au titre de fonctions administratives ne sont imposables que dans cet \u00c9tat, sauf exception de nationalit\u00e9 (article 13, paragraphe 1).\"}}]}<\/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 14 \u00b7 Pensions de retraite<\/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>Retrait\u00e9 install\u00e9 en Irlande\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 14 de la convention franco-irlandaise<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019activit\u00e9s salari\u00e9es ant\u00e9rieures n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9, comme les rentes. Les pensions li\u00e9es \u00e0 des fonctions administratives de l\u2019\u00c9tat suivent une autre r\u00e8gle.<\/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\/fonction-publique\/\">Fonction publique<\/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 14 \u00b7 Pensions de retraite<\/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 pensions et r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019activit\u00e9s salari\u00e9es ant\u00e9rieures ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 14, paragraphe 1).<\/li><li>Les rentes provenant de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 14, paragraphe 2).<\/li><li>Les pensions vers\u00e9es par un \u00c9tat au titre de fonctions administratives rel\u00e8vent de l\u2019article 13, paragraphe 1.<\/li><li>L\u2019article 14 suppose d\u2019\u00eatre r\u00e9sident d\u2019Irlande au sens de l\u2019article 2, paragraphe 7\u00a0: r\u00e9sident pour l\u2019imp\u00f4t irlandais et non r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais.<\/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 d\u2019Irlande au sens de la convention<\/span><span class=\"etat \">Irlande seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><div class=\"r\"><span>Rente de source fran\u00e7aise vers\u00e9e \u00e0 un r\u00e9sident d\u2019Irlande<\/span><span class=\"etat \">Irlande seulement<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de l\u2019\u00c9tat fran\u00e7ais pour fonctions administratives<\/span><span class=\"etat fr\">France seulement, sauf exception de nationalit\u00e9<\/span><span class=\"ref\">Art. 13 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"etat \">Pas r\u00e9sident d\u2019Irlande au sens de la convention<\/span><span class=\"ref\">Art. 2 \u00a7 7<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 1 de l\u2019article 13, les pensions et autres r\u00e9mun\u00e9rations similaires, vers\u00e9es au titre d\u2019activit\u00e9s salari\u00e9es ant\u00e9rieures, ne sont imposables que dans l\u2019Etat contractant dont le b\u00e9n\u00e9ficiaire est r\u00e9sident. 2. Ne sont \u00e9galement imposables que dans l\u2019Etat contractant dont le b\u00e9n\u00e9ficiaire est r\u00e9sident les rentes provenant de sources situ\u00e9es dans l\u2019autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions pour chaque pension<\/h2><p>Chaque pension se classe s\u00e9par\u00e9ment\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00cates-vous r\u00e9sident d\u2019Irlande au sens de la convention\u00a0?<\/b><span>R\u00e9sident pour l\u2019imp\u00f4t irlandais et plus r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais (article 2, paragraphe 7).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>La pension est-elle vers\u00e9e par l\u2019\u00c9tat\u00a0?<\/b><span>Au titre de fonctions administratives civiles ou militaires\u00a0: article 13.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Sinon, pension priv\u00e9e ou rente<\/b><span>Imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence (article 14).<\/span><\/div><\/li><\/ol>\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>Pour un retrait\u00e9 du priv\u00e9, la convention avec l\u2019Irlande r\u00e9serve l\u2019imposition de la pension et des rentes \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Mais la d\u00e9finition du r\u00e9sident est stricte\u00a0: il faut \u00eatre r\u00e9sident d\u2019Irlande pour l\u2019imp\u00f4t irlandais et avoir cess\u00e9 d\u2019\u00eatre r\u00e9sident de France pour l\u2019imp\u00f4t fran\u00e7ais, sans crit\u00e8re de d\u00e9partage en cas de double r\u00e9sidence. La rupture avec la r\u00e9sidence fran\u00e7aise se pr\u00e9pare et se documente avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=irlande-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 v\u00e9rifier ma r\u00e9sidence 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 du priv\u00e9 et vous pr\u00e9parez votre installation 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-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\/irlande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\">Fonction publique<\/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\/\" class=\"cur\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/irlande\/fonction-publique\/\"><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>Une pension priv\u00e9e fran\u00e7aise peut-elle \u00eatre impos\u00e9e en France si je vis en Irlande\u00a0?<\/summary><p>Non au regard de l\u2019article 14, paragraphe 1, si vous \u00eates r\u00e9sident d\u2019Irlande au sens de la convention\u00a0: seule l\u2019Irlande peut l\u2019imposer.<\/p><\/details><details><summary>Les rentes viag\u00e8res sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui\u00a0: les rentes provenant de l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire\u00a0; l\u2019article 14, paragraphe 2, en donne la d\u00e9finition.<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Les pensions vers\u00e9es par un \u00c9tat au titre de fonctions administratives ne sont imposables que dans cet \u00c9tat, sauf exception de nationalit\u00e9 (article 13, paragraphe 1).<\/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 r\u00e9sidence 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=irlande-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<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-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 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