{"id":23251,"date":"2026-11-08T13:10:38","date_gmt":"2026-11-08T12:10:38","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/namibie\/fonction-publique\/"},"modified":"2026-11-09T00:37:51","modified_gmt":"2026-11-08T23:37:51","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/namibie\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique en Namibie\u00a0: qui vous impose selon l\u2019article 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\":\"Ma pension de fonctionnaire sera-t-elle impos\u00e9e en Namibie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non en principe : elle n\u2019est imposable qu\u2019en France, sauf si vous \u00eates r\u00e9sident et national namibien sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un binational franco-namibien b\u00e9n\u00e9ficie-t-il de l\u2019exception ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle suppose de poss\u00e9der la nationalit\u00e9 de l\u2019\u00c9tat de r\u00e9sidence sans poss\u00e9der en m\u00eame temps celle de l\u2019\u00c9tat payeur (article 19, paragraphes 1 b et 2 b).\"}},{\"@type\":\"Question\",\"name\":\"Les salari\u00e9s d\u2019une entreprise publique sont-ils concern\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si les services rel\u00e8vent d\u2019une activit\u00e9 industrielle ou commerciale : les articles 15, 16 et 18 s\u2019appliquent (article 19, paragraphe 3).\"}}]}<\/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\/namibie\/\">France\u2013Namibie<\/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\u2013Namibie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique en Namibie\u00a0: qui vous impose selon l\u2019article 19\u00a0?<\/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 sont imposables dans l\u2019\u00c9tat payeur. L\u2019autre \u00c9tat n\u2019impose que la personne qui y r\u00e9side et en a la nationalit\u00e9 sans avoir celle de l\u2019\u00c9tat payeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/namibie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-namibie.webp\" alt=\"Deadvlei, Namibie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Deadvlei, Namibie<\/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 publiques autres que les pensions ne sont imposables que dans l\u2019\u00c9tat qui les verse (article 19, paragraphe 1, a).<\/li><li>Elles 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, sans condition de lieu des services (article 19, paragraphe 2).<\/li><li>Une activit\u00e9 industrielle ou commerciale d\u2019une personne publique rel\u00e8ve des articles 15, 16 et 18 (article 19, paragraphe 3).<\/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 Namibie, 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 national namibien sans \u00eatre fran\u00e7ais<\/span><span class=\"etat \">Namibie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise d\u2019un retrait\u00e9 r\u00e9sident de Namibie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident et national namibien non fran\u00e7ais<\/span><span class=\"etat \">Namibie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 b<\/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 a) Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un Etat contractant, l&#x27;une de ses collectivit\u00e9s locales ou dans le cas de la Namibie l&#x27;une de ses autorit\u00e9s r\u00e9gionales, 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 autorit\u00e9, ou personne morale ne sont imposables que dans cet Etat. b) Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre Etat contractant si les services sont rendus dans cet autre Etat et si la personne physique est un r\u00e9sident de cet autre 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 a) Les pensions pay\u00e9es par un Etat contractant, l&#x27;une de ses collectivit\u00e9s locales ou dans le cas de la Namibie l&#x27;une de ses autorit\u00e9s r\u00e9gionales, 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 ou autorit\u00e9, ou personne morale 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 autre 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-maintenance-d-un-navire-de-forage-employe-par-une-societe-de-jersey\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nantes<\/span><small>1er avril 2022<\/small><\/div><p>Responsable maintenance d&#x27;un navire de forage employ\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: la gestion op\u00e9rationnelle depuis la Gr\u00e8ce ne suffit pas \u00e0 ouvrir l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-detache-en-angola-et-namibie-paye-par-une-societe-de-jersey-l\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>17 octobre 2023<\/small><\/div><p>Salari\u00e9 d\u00e9tach\u00e9 en Angola et Namibie, pay\u00e9 par une soci\u00e9t\u00e9 de Jersey\u00a0: l&#x27;exon\u00e9ration 81 A s&#x27;applique si l&#x27;employeur r\u00e9el est dans l&#x27;Union europ\u00e9enne<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/namibie\/#decisions\">Voir les 2 d\u00e9cisions qui concernent la Namibie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un fonctionnaire ou un retrait\u00e9 de la fonction publique fran\u00e7aise qui vit en Namibie reste impos\u00e9 en France sur son traitement ou sa pension, sauf s\u2019il est r\u00e9sident et national namibien sans \u00eatre aussi fran\u00e7ais. Les binationaux franco-namibiens restent donc imposables en France. La v\u00e9rification porte sur la nature publique de l\u2019organisme payeur et sur l\u2019absence d\u2019activit\u00e9 industrielle ou commerciale.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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 d\u2019une administration fran\u00e7aise et vous vivez en Namibie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\/namibie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/namibie\/\">Convention France\u2013Namibie : 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\/namibie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/namibie\/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>Ma pension de fonctionnaire sera-t-elle impos\u00e9e en Namibie\u00a0?<\/summary><p>Non en principe\u00a0: elle n\u2019est imposable qu\u2019en France, sauf si vous \u00eates r\u00e9sident et national namibien sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).<\/p><\/details><details><summary>Un binational franco-namibien b\u00e9n\u00e9ficie-t-il de l\u2019exception\u00a0?<\/summary><p>Non\u00a0: elle suppose de poss\u00e9der la nationalit\u00e9 de l\u2019\u00c9tat de r\u00e9sidence 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>Les salari\u00e9s d\u2019une entreprise publique sont-ils concern\u00e9s\u00a0?<\/summary><p>Non si les services rel\u00e8vent d\u2019une activit\u00e9 industrielle ou commerciale\u00a0: les articles 15, 16 et 18 s\u2019appliquent (article 19, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 \u2014 Convention avec la Namibie (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 1999. 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 Namibie ?<\/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=namibie-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\/namibie\/\">Convention France\u2013Namibie : 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 Namibie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=namibie-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\u2013Namibie \u203a Article 19 \u00b7 Fonction publique Convention France\u2013NamibieConvention sign\u00e9e \u00e0 Windhoek le 29 mai 1996 Agent public ou retrait\u00e9 de la fonction publique en Namibie\u00a0: qui<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22481,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23251","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23251","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=23251"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23251\/revisions"}],"predecessor-version":[{"id":28997,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23251\/revisions\/28997"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22481"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}