{"id":23102,"date":"2026-11-08T12:49:22","date_gmt":"2026-11-08T11:49:22","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/liban\/fonction-publique\/"},"modified":"2026-11-09T00:20:32","modified_gmt":"2026-11-08T23:20:32","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/liban\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique au Liban\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\":\"Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e au Liban ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : l\u2019article 20, paragraphe 1, r\u00e9serve ces r\u00e9mun\u00e9rations, pensions comprises, \u00e0 l\u2019\u00c9tat qui les verse. L\u2019exception vise les personnes ayant la nationalit\u00e9 libanaise sans la nationalit\u00e9 fran\u00e7aise.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour un binational franco-libanais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019exception du paragraphe 2 suppose d\u2019avoir la nationalit\u00e9 de l\u2019autre \u00c9tat sans \u00eatre en m\u00eame temps ressortissant de l\u2019\u00c9tat payeur ; un binational reste donc dans la r\u00e8gle du paragraphe 1.\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019un \u00e9tablissement public commercial est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour une activit\u00e9 commerciale ou industrielle exerc\u00e9e \u00e0 des fins lucratives, l\u2019article 20, paragraphe 2, renvoie \u00e0 la r\u00e8gle des salaires de l\u2019article 19.\"}}]}<\/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\/liban\/\">France\u2013Liban<\/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\u2013Liban<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique au Liban\u00a0: qui vous impose\u00a0? L\u2019article 20 de la convention franco-libanaise<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat ou une collectivit\u00e9 locale \u00e0 une personne qui exerce son activit\u00e9 dans l\u2019autre \u00c9tat restent imposables dans l\u2019\u00c9tat qui paie. L\u2019exception vise les personnes qui ont la seule nationalit\u00e9 de l\u2019autre \u00c9tat.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-liban.webp\" alt=\"Rochers de Raouch\u00e9, Beyrouth, Liban\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Fonction publique<\/span><b>Rochers de Raouch\u00e9, Beyrouth, Liban<\/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 ou une collectivit\u00e9 locale \u00e0 une personne exer\u00e7ant son activit\u00e9 dans l\u2019autre \u00c9tat ne sont imposables que dans l\u2019\u00c9tat payeur (article 20, paragraphe 1).<\/li><li>La r\u00e8gle vaut aussi pour les r\u00e9mun\u00e9rations financ\u00e9es par des subventions allou\u00e9es \u00e0 cet effet par un \u00c9tat (article 20, paragraphe 1).<\/li><li>Elle ne s\u2019applique pas aux personnes qui ont la nationalit\u00e9 de l\u2019autre \u00c9tat sans avoir celle de l\u2019\u00c9tat payeur\u00a0: elles sont imposables seulement dans leur \u00c9tat de r\u00e9sidence (article 20, paragraphe 2).<\/li><li>Elle ne s\u2019applique pas non plus aux services rendus dans une activit\u00e9 commerciale ou industrielle \u00e0 but lucratif\u00a0: l\u2019article 19 joue alors (article 20, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose la r\u00e9mun\u00e9ration 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 Liban, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise d\u2019un ancien agent de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9mun\u00e9ration publique fran\u00e7aise vers\u00e9e \u00e0 un Libanais sans nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>Service rendu dans une activit\u00e9 commerciale ou industrielle publique<\/span><span class=\"etat \">R\u00e8gle des salaires<\/span><span class=\"ref\">Art. 20 \u00a7 2 et 19<\/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 Les r\u00e9mun\u00e9rations, y compris les pensions, vers\u00e9es par un Etat contractant ou l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales, \u00e0 une personne physique exer\u00e7ant son activit\u00e9 dans l&#x27;autre Etat ne sont imposables que dans le premier Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab Lorsque les r\u00e9mun\u00e9rations sont allou\u00e9es \u00e0 des personnes poss\u00e9dant la nationalit\u00e9 de l&#x27;autre Etat sans \u00eatre en m\u00eame temps ressortissantes du premier Etat, les r\u00e9mun\u00e9rations \u00e9tant en ce cas exclusivement imposables dans l&#x27;Etat dont ces personnes sont les r\u00e9sidentes\u00a0; \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\/dirigeant-d-un-groupe-de-conserveries-facturant-ses-services-via-une-societe\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>24 janvier 2023<\/small><\/div><p>Dirigeant d&#x27;un groupe de conserveries facturant ses services via une soci\u00e9t\u00e9 libanaise d\u00e9tenue \u00e0 95 %\u00a0: imposition en France au titre de l&#x27;article 155 A, m\u00eame s&#x27;il n&#x27;est pas r\u00e9sident de France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/interets-de-source-libanaise-percus-par-des-residents-francais-imposables-en\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>27 f\u00e9vrier 2024<\/small><\/div><p>Int\u00e9r\u00eats de source libanaise per\u00e7us par des r\u00e9sidents fran\u00e7ais\u00a0: imposables en France seulement, la retenue de 10 % subie au Liban est \u00e0 r\u00e9clamer au fisc libanais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/comptes-libanais-non-declares-pendant-neuf-ans-revenus-de-capitaux-mobiliers\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>8 avril 2024<\/small><\/div><p>Comptes libanais non d\u00e9clar\u00e9s pendant neuf ans\u00a0: revenus de capitaux mobiliers impos\u00e9s en France avec la majoration de 40 % pour manquement d\u00e9lib\u00e9r\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/liban\/#decisions\">Voir les 6 d\u00e9cisions qui concernent le Liban \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un agent public ou un ancien fonctionnaire de nationalit\u00e9 fran\u00e7aise install\u00e9 au Liban, la r\u00e9mun\u00e9ration ou la pension publique reste imposable en France, quelle que soit la r\u00e9sidence. La situation change pour une personne qui n\u2019a que la nationalit\u00e9 libanaise. La r\u00e9daction de l\u2019article 20, ancienne, se lit avec attention\u00a0: la nationalit\u00e9 est le premier point \u00e0 v\u00e9rifier.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-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 percevez un traitement ou une pension de l\u2019\u00c9tat fran\u00e7ais et vous vivez au Liban\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-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\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/liban\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/liban\/\">Convention France\u2013Liban : 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\/liban\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/fonction-publique\/\" class=\"cur\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/dividendes\/\"><small>Art. 15<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/interets\/\"><small>Art. 16<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/salaires\/\"><small>Art. 19<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/double-imposition\/\"><small>Art. 26<\/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 de fonctionnaire fran\u00e7ais est-elle impos\u00e9e au Liban\u00a0?<\/summary><p>En principe non\u00a0: l\u2019article 20, paragraphe 1, r\u00e9serve ces r\u00e9mun\u00e9rations, pensions comprises, \u00e0 l\u2019\u00c9tat qui les verse. L\u2019exception vise les personnes ayant la nationalit\u00e9 libanaise sans la nationalit\u00e9 fran\u00e7aise.<\/p><\/details><details><summary>Que se passe-t-il pour un binational franco-libanais\u00a0?<\/summary><p>L\u2019exception du paragraphe 2 suppose d\u2019avoir la nationalit\u00e9 de l\u2019autre \u00c9tat sans \u00eatre en m\u00eame temps ressortissant de l\u2019\u00c9tat payeur\u00a0; un binational reste donc dans la r\u00e8gle du paragraphe 1.<\/p><\/details><details><summary>Un salari\u00e9 d\u2019un \u00e9tablissement public commercial est-il concern\u00e9\u00a0?<\/summary><p>Non\u00a0: pour une activit\u00e9 commerciale ou industrielle exerc\u00e9e \u00e0 des fins lucratives, l\u2019article 20, paragraphe 2, renvoie \u00e0 la r\u00e8gle des salaires de l\u2019article 19.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel \u2014 Convention avec le Liban (impots.gouv.fr). Statut : En vigueur (ratifi\u00e9e \u00e0 Beyrouth le 28 novembre 1963, publi\u00e9e par le d\u00e9cret n\u00b0 64-5 du 2 janvier 1964). 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 Liban ?<\/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=liban-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 Liban<\/span><div class=\"rel\"><a href=\"\/decisions\/compte-au-liban-en-dollars-avec-un-sous-compte-en-livres-libanaises-pour-les\/\">Compte au Liban en dollars avec un sous-compte en livres libanaises pour les int\u00e9r\u00eats\u00a0: il s&#x27;agit d&#x27;un seul compte, une seule amende par an est due<small>TA N\u00eemes, 10 juillet 2024<\/small><\/a><a href=\"\/decisions\/dirigeant-se-disant-resident-suisse-puis-libanais-son-foyer-parisien-le-rend\/\">Dirigeant se disant r\u00e9sident suisse puis libanais\u00a0: son foyer parisien le rend r\u00e9sident fiscal fran\u00e7ais, et les vols priv\u00e9s pay\u00e9s par sa soci\u00e9t\u00e9 libanaise sont impos\u00e9s comme revenus distribu\u00e9s<small>TA Paris, 17 juin 2025<\/small><\/a><a href=\"\/decisions\/informaticien-salarie-d-une-societe-libanaise-travaillant-en-france-pour-un\/\">Informaticien salari\u00e9 d&#x27;une soci\u00e9t\u00e9 libanaise travaillant en France pour un client unique\u00a0: les sommes factur\u00e9es par cette soci\u00e9t\u00e9 sont imposables \u00e0 son nom et la majoration de 80 % pour man\u0153uvres frauduleuses est confirm\u00e9e<small>CAA Paris, 2 avril 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/liban\/\">Convention France\u2013Liban : 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 Liban ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-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":22395,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23102","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23102","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=23102"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23102\/revisions"}],"predecessor-version":[{"id":28706,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23102\/revisions\/28706"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22395"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}