{"id":23185,"date":"2026-11-08T13:01:08","date_gmt":"2026-11-08T12:01:08","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malte\/pensions-retraite\/"},"modified":"2026-11-09T00:29:57","modified_gmt":"2026-11-08T23:29:57","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malte\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 \u00e0 Malte\u00a0: qui impose votre pension\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 de base fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 Malte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les pensions et versements faits en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2). La qualification de chaque pension reste \u00e0 v\u00e9rifier.\"}},{\"@type\":\"Question\",\"name\":\"Une rente viag\u00e8re est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\u2019article 18 vise aussi les rentes vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur, imposables dans l\u2019\u00c9tat de r\u00e9sidence ; le paragraphe 3 en donne la d\u00e9finition.\"}},{\"@type\":\"Question\",\"name\":\"Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18, paragraphe 1 : elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\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\/malte\/\">France\u2013Malte<\/a> \u203a Article 18 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Malte<\/span><span class=\"metaline\">Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 \u00e0 Malte\u00a0: qui impose votre pension\u00a0? L\u2019article 18 de l\u2019accord franco-maltais<\/h1>\n<p class=\"lead\">Les pensions et rentes vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Exception notable\u00a0: les versements faits en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale ne sont imposables que dans l\u2019\u00c9tat qui les paie.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/malte\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-malte.webp\" alt=\"Marsaxlokk, Malte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Marsaxlokk, Malte<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions, r\u00e9mun\u00e9rations similaires et rentes vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1).<\/li><li>Les pensions et versements faits en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>Les pensions sont des paiements p\u00e9riodiques apr\u00e8s la cessation d\u2019activit\u00e9\u00a0; la rente est une somme pay\u00e9e p\u00e9riodiquement, \u00e0 vie ou pour une p\u00e9riode d\u00e9termin\u00e9e, en contrepartie d\u2019une prestation \u00e9quivalente (article 18, paragraphe 3).<\/li><li>Les pensions publiques rel\u00e8vent de l\u2019article 19, paragraphe 2.<\/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>Pension d\u2019un emploi priv\u00e9 ant\u00e9rieur, retrait\u00e9 r\u00e9sident de Malte<\/span><span class=\"etat \">Malte seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Versement fait en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident de Malte non maltais<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 r\u00e9sident de France au sens de l\u2019article 4<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 et 18<\/span><\/div><\/div><p class=\"note2\">Le texte ne liste pas les pensions qui rel\u00e8vent de la s\u00e9curit\u00e9 sociale\u00a0: la qualification de chaque pension est \u00e0 v\u00e9rifier au cas par cas.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, et les rentes vers\u00e9es \u00e0 un r\u00e9sident d\u2019un \u00c9tat contractant au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres versements faits en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat contractant ne sont imposables que dans ledit \u00c9tat. \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; un m\u00eame retrait\u00e9 peut relever de plusieurs r\u00e8gles \u00e0 la fois.<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00cates-vous r\u00e9sident de Malte\u00a0?<\/b><span>Au sens de l\u2019article 4, et non seulement selon un statut local.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>La pension est-elle publique\u00a0?<\/b><span>Vers\u00e9e par un \u00c9tat, une subdivision politique ou une collectivit\u00e9 locale\u00a0: article 19, paragraphe 2.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Rel\u00e8ve-t-elle de la s\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Si oui, seul l\u2019\u00c9tat qui la verse peut l\u2019imposer (article 18, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Sinon, pension priv\u00e9e ou rente<\/b><span>Imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 1).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/couple-se-disant-resident-maltais-puis-suisse-mais-vivant-dans-sa-maison-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Grenoble<\/span><small>8 d\u00e9cembre 2023<\/small><\/div><p>Couple se disant r\u00e9sident maltais puis suisse mais vivant dans sa maison de Sciez\u00a0: foyer en France et foyer d&#x27;habitation permanent en France au sens de la convention franco-suisse<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-dirigeant-une-societe-irlandaise-de-vente-en-ligne-depuis-sa-boutique-du\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>12 f\u00e9vrier 2026<\/small><\/div><p>Couple dirigeant une soci\u00e9t\u00e9 irlandaise de vente en ligne depuis sa boutique du Vaucluse\u00a0: \u00e9tablissement stable en France, centre des int\u00e9r\u00eats \u00e9conomiques en France et b\u00e9n\u00e9fices reconstitu\u00e9s impos\u00e9s comme revenus distribu\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-a-malte-voyages-permanents-societe-a-hong-kong-le-consultant-reste-marie\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>30 juin 2026<\/small><\/div><p>D\u00e9part \u00e0 Malte, voyages permanents, soci\u00e9t\u00e9 \u00e0 Hong Kong\u00a0: le consultant rest\u00e9 mari\u00e9 \u00e0 une \u00e9pouse vivant \u00e0 Paris garde son foyer en France et supporte 155 A, 123 bis, amende pour compte \u00e9tranger et majorations de 80\u00a0%<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/malte\/#decisions\">Voir les 3 d\u00e9cisions qui concernent Malte \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019accord avec Malte distingue deux familles de retraites priv\u00e9es. Une pension li\u00e9e \u00e0 un emploi ant\u00e9rieur suit le retrait\u00e9 dans son nouvel \u00c9tat de r\u00e9sidence, mais un versement fait en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale reste imposable en France seulement. Avant de s\u2019installer \u00e0 Malte, il est utile de classer chaque pension selon son organisme payeur et sa nature, pour savoir ce qui restera impos\u00e9 en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 classer 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 ou plusieurs pensions fran\u00e7aises et vous envisagez de vous installer \u00e0 Malte\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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\/malte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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\/malte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/malte\/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>Ma pension de base fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 Malte\u00a0?<\/summary><p>Les pensions et versements faits en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 2). La qualification de chaque pension reste \u00e0 v\u00e9rifier.<\/p><\/details><details><summary>Une rente viag\u00e8re est-elle concern\u00e9e\u00a0?<\/summary><p>Oui, l\u2019article 18 vise aussi les rentes vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur, imposables dans l\u2019\u00c9tat de r\u00e9sidence\u00a0; le paragraphe 3 en donne la d\u00e9finition.<\/p><\/details><details><summary>Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 1\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9.<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord du 25 juillet 1977 et son protocole, modifi\u00e9 par les avenants du 8 juillet 1994 et du 29 ao\u00fbt 2008 et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord franco maltais modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (Convention multilat\u00e9rale en vigueur pour Malte depuis le 1er avril 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 \u00e0 Malte ?<\/span><h3>Faire classer 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=malte-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 Malte<\/span><div class=\"rel\"><a href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\">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<small>TA Pau, 10 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/malte\/\">Convention France\u2013Malte : 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 \u00e0 Malte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=malte-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 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