{"id":23086,"date":"2026-11-08T12:47:17","date_gmt":"2026-11-08T11:47:17","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/koweit\/pensions-retraite\/"},"modified":"2026-11-09T00:18:37","modified_gmt":"2026-11-08T23:18:37","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/koweit\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Kowe\u00eft\u00a0: qui impose votre pension fran\u00e7aise\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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Kowe\u00eft ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : l\u2019article 13 A, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent toutefois imposables en France (paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019en est-il d\u2019une pension de fonctionnaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle rel\u00e8ve de l\u2019article 14 : en principe, seul l\u2019\u00c9tat qui la verse peut l\u2019imposer, sauf exceptions li\u00e9es \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence ant\u00e9rieure avec des services rendus dans l\u2019autre \u00c9tat, ou \u00e0 une activit\u00e9 industrielle ou commerciale.\"}},{\"@type\":\"Question\",\"name\":\"Que faut-il \u00e9tablir pour b\u00e9n\u00e9ficier de l\u2019article 13 A ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"D\u2019\u00eatre r\u00e9sident du Kowe\u00eft au sens de l\u2019article 4 : domicile au Kowe\u00eft et, en cas de double r\u00e9sidence, foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel puis nationalit\u00e9.\"}}]}<\/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\/koweit\/\">France\u2013Kowe\u00eft<\/a> \u203a Article 13 A \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Kowe\u00eft<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994<\/span><\/div>\n<h1>Retrait\u00e9 au Kowe\u00eft\u00a0: qui impose votre pension fran\u00e7aise\u00a0? L\u2019article 13 A de la convention franco-kowe\u00eftienne<\/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 vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale suivent une autre r\u00e8gle\u00a0: l\u2019\u00c9tat qui les verse peut les imposer.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/koweit\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-koweit.webp\" alt=\"Tours du Kowe\u00eft, Kowe\u00eft\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 A \u00b7 Pensions de retraite<\/span><b>Tours du Kowe\u00eft, Kowe\u00eft<\/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\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 13 A, paragraphe 1).<\/li><li>Les pensions et sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 13 A, paragraphe 2).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 14, r\u00e9serv\u00e9 par le paragraphe 1 de l\u2019article 13 A.<\/li><li>L\u2019article 13 A suppose d\u2019\u00eatre r\u00e9sident du Kowe\u00eft au sens de l\u2019article 4\u00a0: domicile au Kowe\u00eft et, en cas de double r\u00e9sidence, crit\u00e8res de d\u00e9partage.<\/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 r\u00e9sident du Kowe\u00eft, pension d\u2019un emploi priv\u00e9 vers\u00e9e de France<\/span><span class=\"etat \">Kowe\u00eft seulement<\/span><span class=\"ref\">Art. 13 A \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident du Kowe\u00eft, sommes vers\u00e9es en application de la s\u00e9curit\u00e9 sociale fran\u00e7aise<\/span><span class=\"etat fr\">France peut imposer<\/span><span class=\"ref\">Art. 13 A \u00a7 2<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 r\u00e9sident de France, pension priv\u00e9e d\u2019origine kowe\u00eftienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 13 A \u00a7 1<\/span><\/div><div class=\"r\"><span>Ancien agent public<\/span><span class=\"etat \">R\u00e8gle de l\u2019article 14<\/span><span class=\"ref\">Art. 14<\/span><\/div><\/div><p class=\"note2\">Pour les pensions de s\u00e9curit\u00e9 sociale, le texte dit qu\u2019elles \u00ab\u00a0sont imposables\u00a0\u00bb dans l\u2019\u00c9tat qui les verse, et non qu\u2019elles n\u2019y sont imposables que l\u00e0. Une \u00e9ventuelle double imposition est r\u00e9gl\u00e9e par l\u2019article 19.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13 A, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions de l&#x27;article 14, les pensions et autres r\u00e9mun\u00e9rations similaires, pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat 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 13 A, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 13 A cr\u00e9\u00e9 par l\u2019article 11 de l\u2019avenant du 27 septembre 1989. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions pour situer votre pension<\/h2><p>Avant de conclure, il faut qualifier chaque pension et v\u00e9rifier la r\u00e9sidence\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00cates-vous r\u00e9sident du Kowe\u00eft au sens de l\u2019article 4\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nature de la pension<\/b><span>Pension d\u2019un emploi ant\u00e9rieur (paragraphe 1) ou somme vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale (paragraphe 2)\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Payeur public<\/b><span>Pension vers\u00e9e par un \u00c9tat ou une collectivit\u00e9 au titre de services rendus\u00a0: article 14.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Double imposition<\/b><span>Si deux \u00c9tats imposent, l\u2019article 19 organise le cr\u00e9dit d\u2019imp\u00f4t c\u00f4t\u00e9 fran\u00e7ais.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un retrait\u00e9 install\u00e9 au Kowe\u00eft, la convention distingue la pension d\u2019un emploi ant\u00e9rieur, imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence, et les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale, que l\u2019\u00c9tat qui les verse peut imposer. Avant le d\u00e9part, il est utile de dresser l\u2019inventaire de chaque pension, de son payeur et de sa nature, puis de v\u00e9rifier la r\u00e9sidence au sens de l\u2019article 4.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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 une pension fran\u00e7aise et vous envisagez de vous installer au Kowe\u00eft\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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\/koweit\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/koweit\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/koweit\/\">Convention France\u2013Kowe\u00eft : 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\/koweit\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/pensions-retraite\/\" class=\"cur\"><small>Art. 13 A<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/fonction-publique\/\"><small>Art. 14<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/koweit\/double-imposition\/\"><small>Art. 19<\/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 priv\u00e9e fran\u00e7aise sera-t-elle impos\u00e9e en France si je vis au Kowe\u00eft\u00a0?<\/summary><p>En principe non\u00a0: l\u2019article 13 A, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence. Les sommes vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale fran\u00e7aise restent toutefois imposables en France (paragraphe 2).<\/p><\/details><details><summary>Qu\u2019en est-il d\u2019une pension de fonctionnaire\u00a0?<\/summary><p>Elle rel\u00e8ve de l\u2019article 14\u00a0: en principe, seul l\u2019\u00c9tat qui la verse peut l\u2019imposer, sauf exceptions li\u00e9es \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence ant\u00e9rieure avec des services rendus dans l\u2019autre \u00c9tat, ou \u00e0 une activit\u00e9 industrielle ou commerciale.<\/p><\/details><details><summary>Que faut-il \u00e9tablir pour b\u00e9n\u00e9ficier de l\u2019article 13 A\u00a0?<\/summary><p>D\u2019\u00eatre r\u00e9sident du Kowe\u00eft au sens de l\u2019article 4\u00a0: domicile au Kowe\u00eft et, en cas de double r\u00e9sidence, foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel puis nationalit\u00e9.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des 17 ao\u00fbt et 18 octobre 1988, modifi\u00e9e par les avenants du 27 septembre 1989 et du 27 janvier 1994 \u2014 Convention avec le Kowe\u00eft (impots.gouv.fr). Statut : En vigueur (texte publi\u00e9 int\u00e9grant les avenants de 1989 et 1994). 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 Kowe\u00eft ?<\/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=koweit-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\/koweit\/\">Convention France\u2013Kowe\u00eft : 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 Kowe\u00eft ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=koweit-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\u2013Kowe\u00eft \u203a Article 13 A \u00b7 Pensions de retraite Convention France\u2013Kowe\u00eftConvention sign\u00e9e \u00e0 Kowe\u00eft le 7 f\u00e9vrier 1982 (avec un protocole), reconduite par l\u2019\u00e9change de lettres des<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22393,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23086","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23086","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=23086"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23086\/revisions"}],"predecessor-version":[{"id":28666,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23086\/revisions\/28666"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22393"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}