{"id":23242,"date":"2026-11-08T13:09:18","date_gmt":"2026-11-08T12:09:18","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mongolie\/fonction-publique\/"},"modified":"2026-11-09T00:37:02","modified_gmt":"2026-11-08T23:37:02","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mongolie\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Mongolie\u00a0: qui impose votre r\u00e9mun\u00e9ration (article 19)\u00a0?"},"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 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.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 retrait\u00e9 de la fonction publique install\u00e9 en Mongolie y est-il impos\u00e9 sur sa pension ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : les pensions pay\u00e9es par une personne publique ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 mongole du b\u00e9n\u00e9ficiaire change-t-elle la r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence.\"}},{\"@type\":\"Question\",\"name\":\"Quid des salari\u00e9s d\u2019une entreprise publique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les services sont rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale d\u2019une personne publique, ce sont les articles 15, 16 et 18 qui s\u2019appliquent (article 19, 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\/mongolie\/\">France\u2013Mongolie<\/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\u2013Mongolie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Mongolie\u00a0: qui impose votre r\u00e9mun\u00e9ration (article 19)\u00a0?<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les paie. Contrairement \u00e0 d\u2019autres conventions, celle-ci ne pr\u00e9voit pas d\u2019exception en faveur des nationaux de l\u2019autre \u00c9tat.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mongolie.webp\" alt=\"Steppe mongole, Mongolie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Steppe mongole, Mongolie<\/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, pay\u00e9es par un \u00c9tat, une subdivision, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/li><li>Le texte ne pr\u00e9voit ni condition de lieu des services ni exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.<\/li><li>Pour une activit\u00e9 industrielle ou commerciale exerc\u00e9e par une personne publique, les r\u00e8gles des articles 15, 16 et 18 s\u2019appliquent (article 19, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose votre 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 Mongolie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise r\u00e9sidant en Mongolie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent d\u2019une administration mongole r\u00e9sidant en France<\/span><span class=\"etat \">Mongolie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Salari\u00e9 d\u2019une activit\u00e9 industrielle ou commerciale publique<\/span><span class=\"etat \">R\u00e8gles des articles 15, 16 et 18<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/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<\/span><p>\u00ab 1. Les r\u00e9mun\u00e9rations, y compris les pensions, pay\u00e9es \u00e0 une personne physique par un Etat contractant ou l&#x27;une de ses subdivisions ou collectivit\u00e9s locales ou par une de leurs personnes morales de droit public ne sont imposables que dans cet Etat. 2. Les dispositions des articles 15, 16 et 18 s&#x27;appliquent aux r\u00e9mun\u00e9rations et pensions pay\u00e9es au titre de services rendus dans le cadre d&#x27;une activit\u00e9 industrielle ou commerciale exerc\u00e9e par un Etat contractant ou l&#x27;une de ses subdivisions ou collectivit\u00e9s locales ou par une de leurs personnes morales de droit public. \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>Pour un fonctionnaire ou un retrait\u00e9 de la fonction publique fran\u00e7aise, partir en Mongolie ne change pas l\u2019\u00c9tat d\u2019imposition\u00a0: le traitement ou la pension reste imposable en France seulement, quelle que soit sa nationalit\u00e9. La Mongolie n\u2019a pas de droit d\u2019imposer ces sommes au titre de la convention. Il reste \u00e0 v\u00e9rifier que l\u2019organisme payeur est bien une personne publique et que l\u2019activit\u00e9 n\u2019est pas industrielle ou commerciale.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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>V\u00e9rifier l\u2019imposition de 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 publique fran\u00e7aise et vous vivez en Mongolie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mongolie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/mongolie\/\">Convention France\u2013Mongolie : 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\/mongolie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/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 retrait\u00e9 de la fonction publique install\u00e9 en Mongolie y est-il impos\u00e9 sur sa pension\u00a0?<\/summary><p>Non\u00a0: les pensions pay\u00e9es par une personne publique ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 1).<\/p><\/details><details><summary>La nationalit\u00e9 mongole du b\u00e9n\u00e9ficiaire change-t-elle la r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: l\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence.<\/p><\/details><details><summary>Quid des salari\u00e9s d\u2019une entreprise publique\u00a0?<\/summary><p>Si les services sont rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale d\u2019une personne publique, ce sont les articles 15, 16 et 18 qui s\u2019appliquent (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022 \u2014 Version consolid\u00e9e de la convention avec la Mongolie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune; Convention avec la Mongolie (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 1998\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2025 pour la Mongolie. 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 Mongolie ?<\/span><h3>V\u00e9rifier l\u2019imposition de 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=mongolie-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\/mongolie\/\">Convention France\u2013Mongolie : 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 Mongolie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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\u2013Mongolie \u203a Article 19 \u00b7 Fonction publique Convention France\u2013MongolieConvention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22480,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23242","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23242","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=23242"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23242\/revisions"}],"predecessor-version":[{"id":28983,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23242\/revisions\/28983"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22480"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}