{"id":23111,"date":"2026-11-08T12:50:37","date_gmt":"2026-11-08T11:50:37","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/libye\/fonction-publique\/"},"modified":"2026-11-09T00:21:40","modified_gmt":"2026-11-08T23:21:40","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/libye\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Libye\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\":\"Un binational franco-libyen b\u00e9n\u00e9ficie-t-il de l\u2019exception ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019exception suppose de poss\u00e9der la nationalit\u00e9 de l\u2019autre \u00c9tat sans poss\u00e9der en m\u00eame temps celle de l\u2019\u00c9tat payeur (article 20, paragraphes 1, b et 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 caract\u00e8re commercial est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : pour une activit\u00e9 industrielle ou commerciale, l\u2019article 20, paragraphe 3, renvoie aux articles 16, 17, 18 et 19.\"}},{\"@type\":\"Question\",\"name\":\"La pension publique d\u2019un ancien fonctionnaire fran\u00e7ais vivant en Libye est-elle impos\u00e9e en Libye ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non, sauf s\u2019il a la nationalit\u00e9 libyenne sans la nationalit\u00e9 fran\u00e7aise : elle n\u2019est imposable qu\u2019en France (article 20, paragraphe 2).\"}}]}<\/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\/libye\/\">France\u2013Libye<\/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\u2013Libye<\/span><span class=\"metaline\">Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Libye\u00a0: qui vous impose\u00a0? L\u2019article 20 de la convention franco-libyenne<\/h1>\n<p class=\"lead\">Les traitements et pensions vers\u00e9s par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public restent imposables dans l\u2019\u00c9tat payeur. L\u2019exception vise les r\u00e9sidents de l\u2019autre \u00c9tat qui en ont la seule nationalit\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-libye.webp\" alt=\"Leptis Magna, Libye\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Fonction publique<\/span><b>Leptis Magna, Libye<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les salaires publics, autres que les pensions, ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 20, paragraphe 1, a).<\/li><li>Ils ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus et si la personne 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: imposables dans l\u2019\u00c9tat payeur, sauf r\u00e9sident de l\u2019autre \u00c9tat qui en a la seule nationalit\u00e9 (article 20, paragraphe 2).<\/li><li>Pour une activit\u00e9 industrielle ou commerciale publique, ce sont les r\u00e8gles des salaires et des pensions priv\u00e9es qui s\u2019appliquent (article 20, paragraphe 3).<\/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 en Libye, 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>Agent recrut\u00e9 sur place, r\u00e9sident et seulement de nationalit\u00e9 libyenne<\/span><span class=\"etat \">Libye seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise d\u2019un retrait\u00e9 vivant en Libye, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles des articles 16 \u00e0 19<\/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 Les salaires, traitements et autres r\u00e9mun\u00e9rations similaires, autres que les pensions, pay\u00e9s par un Etat 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 \u00e0 cet Etat, collectivit\u00e9 ou personne morale ne sont imposables que dans cet Etat. b) Toutefois, ces salaires, traitements et autres r\u00e9mun\u00e9rations similaires ne sont imposables que dans l&#x27;autre Etat contractant si les services sont rendus dans cet Etat et si la personne physique est un r\u00e9sident de cet Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat 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 \u00e0 cet Etat, collectivit\u00e9 locale ou personne morale ne sont imposables que dans cet Etat. [\u2026] Toutefois, ces pensions ne sont imposables que dans l&#x27;autre Etat contractant si la personne physique est un r\u00e9sident de cet Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \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\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/libye\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Libye \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un agent public ou un ancien fonctionnaire de nationalit\u00e9 fran\u00e7aise qui vit en Libye reste imposable en France sur son traitement ou sa pension publique. Le basculement vers la Libye ne concerne que les personnes de seule nationalit\u00e9 libyenne qui y r\u00e9sident. La nationalit\u00e9 et l\u2019employeur exact (\u00c9tat, collectivit\u00e9, \u00e9tablissement public, activit\u00e9 commerciale) sont les deux points \u00e0 v\u00e9rifier.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-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 r\u00e9mun\u00e9ration 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 publique fran\u00e7aise et vous vivez en Libye\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-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\/libye\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/libye\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/libye\/\">Convention France\u2013Libye : 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\/libye\/residence-fiscale\/\"><small>Art. 5<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/fonction-publique\/\" class=\"cur\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\"><small>Art. 7<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/double-imposition\/\"><small>Art. 23<\/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-libyen b\u00e9n\u00e9ficie-t-il de l\u2019exception\u00a0?<\/summary><p>Non\u00a0: l\u2019exception suppose de poss\u00e9der la nationalit\u00e9 de l\u2019autre \u00c9tat sans poss\u00e9der en m\u00eame temps celle de l\u2019\u00c9tat payeur (article 20, paragraphes 1, b et 2, b).<\/p><\/details><details><summary>Un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 caract\u00e8re commercial est-il concern\u00e9\u00a0?<\/summary><p>Non\u00a0: pour une activit\u00e9 industrielle ou commerciale, l\u2019article 20, paragraphe 3, renvoie aux articles 16, 17, 18 et 19.<\/p><\/details><details><summary>La pension publique d\u2019un ancien fonctionnaire fran\u00e7ais vivant en Libye est-elle impos\u00e9e en Libye\u00a0?<\/summary><p>Non, sauf s\u2019il a la nationalit\u00e9 libyenne sans la nationalit\u00e9 fran\u00e7aise\u00a0: elle n\u2019est imposable qu\u2019en France (article 20, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005 \u2014 Convention avec la Libye sign\u00e9e le 22\/12\/05-Texte entr\u00e9 en vigueur le 01\/07\/2008 (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2008. 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 Libye ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9mun\u00e9ration 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=libye-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\/libye\/\">Convention France\u2013Libye : 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 Libye ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-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\u2013Libye \u203a Article 20 \u00b7 Fonction publique Convention France\u2013LibyeConvention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22396,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23111","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23111","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=23111"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23111\/revisions"}],"predecessor-version":[{"id":28726,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23111\/revisions\/28726"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22396"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}