{"id":23138,"date":"2026-11-08T12:54:18","date_gmt":"2026-11-08T11:54:18","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/macedoine\/fonction-publique\/"},"modified":"2026-11-09T00:24:56","modified_gmt":"2026-11-08T23:24:56","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/macedoine\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Mac\u00e9doine du Nord\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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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-mac\u00e9donien 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 19, 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 19, paragraphe 3, renvoie aux articles 15, 16 et 18.\"}},{\"@type\":\"Question\",\"name\":\"Les pensions vers\u00e9es par une collectivit\u00e9 locale sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 19, paragraphe 2, vise les pensions pay\u00e9es par un \u00c9tat ou l\u2019une de ses collectivit\u00e9s locales, directement ou par pr\u00e9l\u00e8vement sur des fonds constitu\u00e9s.\"}}]}<\/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\/macedoine\/\">France\u2013Mac\u00e9doine du Nord<\/a> \u203a Article 19 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mac\u00e9doine du Nord<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Mac\u00e9doine du Nord\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les traitements et pensions vers\u00e9s par un \u00c9tat ou une collectivit\u00e9 locale 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\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/macedoine\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-macedoine.webp\" alt=\"Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Saint-Jean de Kaneo, Ohrid, Mac\u00e9doine du Nord<\/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 ou la collectivit\u00e9 qui les paie (article 19, 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 19, 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 19, paragraphe 2).<\/li><li>Pour une activit\u00e9 industrielle ou commerciale publique, ce sont les r\u00e8gles des salaires, des jetons de pr\u00e9sence et des pensions priv\u00e9es qui s\u2019appliquent (article 19, 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 Mac\u00e9doine du Nord, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident et seulement de nationalit\u00e9 mac\u00e9donienne<\/span><span class=\"etat \">Mac\u00e9doine du Nord seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise d\u2019un retrait\u00e9 de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \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 15, 16 et 18<\/span><span class=\"ref\">Art. 19 \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 19, 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 \u00e0 une personne physique au titre de services rendus \u00e0 cet Etat ou collectivit\u00e9 ne sont imposables que dans cet Etat\u00a0; 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 19, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales, 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 ou collectivit\u00e9 ne sont imposables que dans cet Etat. b) 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\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 Mac\u00e9doine du Nord reste imposable en France sur son traitement ou sa pension publique, quelle que soit sa r\u00e9sidence. Le basculement ne concerne que les personnes de seule nationalit\u00e9 mac\u00e9donienne r\u00e9sidant sur place. La nationalit\u00e9 et la nature exacte de l\u2019employeur 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=macedoine-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 Mac\u00e9doine du Nord\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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\/macedoine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/macedoine\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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\/macedoine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/macedoine\/double-imposition\/\"><small>Art. 24<\/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-mac\u00e9donien 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 19, 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 19, paragraphe 3, renvoie aux articles 15, 16 et 18.<\/p><\/details><details><summary>Les pensions vers\u00e9es par une collectivit\u00e9 locale sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 19, paragraphe 2, vise les pensions pay\u00e9es par un \u00c9tat ou l\u2019une de ses collectivit\u00e9s locales, directement ou par pr\u00e9l\u00e8vement sur des fonds constitu\u00e9s.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole \u2014 Convention avec la Mac\u00e9doine du Nord &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur\u00a0; dans les relations entre les deux \u00c9tats, elle a pris le relais de la convention franco-yougoslave sign\u00e9e \u00e0 Paris le 28 mars 1974. 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 Mac\u00e9doine du Nord ?<\/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=macedoine-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\/macedoine\/\">Convention France\u2013Mac\u00e9doine du Nord : 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 Mac\u00e9doine du Nord ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=macedoine-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\u2013Mac\u00e9doine du Nord \u203a Article 19 \u00b7 Fonction publique Convention France\u2013Mac\u00e9doine du NordConvention sign\u00e9e \u00e0 Paris le 10 f\u00e9vrier 1999, avec son protocole Agent public ou retrait\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22399,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23138","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23138","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=23138"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23138\/revisions"}],"predecessor-version":[{"id":28774,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23138\/revisions\/28774"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22399"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}