{"id":23279,"date":"2026-11-08T13:14:37","date_gmt":"2026-11-08T12:14:37","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/norvege\/pensions-retraite\/"},"modified":"2026-11-09T00:40:45","modified_gmt":"2026-11-08T23:40:45","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/norvege\/pensions-retraite\/","title":{"rendered":"Retraite en Norv\u00e8ge\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e en Norv\u00e8ge\u00a0? L\u2019article 18 de la convention franco-norv\u00e9gienne"},"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 Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .main p.source{font-size:11px;line-height:1.5;color:var(--dim)}#bcv .cover{position:relative;border-radius:16px;overflow:hidden;margin:6px 0 6px;aspect-ratio:776\/300;background:var(--dark)}#bcv .cover img{width:100%;height:100%;object-fit:cover;display:block}#bcv .cover::after{content:\"\";position:absolute;inset:0;background:linear-gradient(180deg,rgba(11,19,23,0) 35%,rgba(11,19,23,.78))}#bcv .cover .cap{position:absolute;left:24px;bottom:22px;z-index:1;display:grid;gap:8px;justify-items:start}#bcv .cover .chip{background:var(--lime);color:var(--dark);border-radius:999px;padding:5px 10px}#bcv .cover b{color:#fff;font-size:20px;font-weight:600}#bcv .cover.typo{aspect-ratio:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:28px 28px;background:radial-gradient(120% 140% at 100% 0%,#1C2B35 0%,var(--dark) 60%)}#bcv .cover.typo .facts{display:flex;gap:22px;flex-wrap:wrap;margin-top:6px}#bcv .cover.typo .facts span{font-size:13px;color:var(--dmuted)}#bcv .cover.typo .facts b{display:block;font-size:14px;color:#fff;font-weight:500}#bcv .cover.typo::after{display:none}#bcv .cover.typo .big{flex:0 0 auto;font-size:96px;line-height:.9;font-weight:600;letter-spacing:-.04em;color:var(--limed)}#bcv .cover.typo .big small{display:block;font-family:\"Geist Mono\",monospace;font-size:11px;letter-spacing:.08em;color:var(--dmuted);text-transform:uppercase;margin-bottom:6px}#bcv .cover.typo .cap{position:static}#bcv .main p.credit,#bcv .credit{font-size:11px;color:var(--dim);margin:0 0 26px}#bcv .qt{background:var(--card);border:1px solid var(--border);border-radius:14px;overflow:hidden;margin:0 0 10px}#bcv .qt .r{display:grid;grid-template-columns:minmax(0,1fr) 220px 120px;gap:16px;align-items:center;padding:14px 20px;border-top:1px solid #EFEEE9;font-size:15px;line-height:1.45}#bcv .qt .r.h{background:#EFEEE9;border-top:0;color:var(--muted);padding:12px 20px;font-size:10px}#bcv .qt .etat{justify-self:start;font-size:13px;font-weight:500;border-radius:999px;padding:6px 12px;background:var(--lime);color:var(--dark);line-height:1.3}#bcv .qt .etat.fr{background:var(--dark);color:var(--limed)}#bcv .qt .ref{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:12px;color:var(--muted)}#bcv .main p.note2,#bcv .note2{font-size:13px;color:var(--muted);line-height:1.5;margin:0 0 30px}#bcv .cit{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px 16px 0;margin:0 0 12px}#bcv .cit::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv .cit .mono{color:var(--muted);display:block;margin-bottom:8px}#bcv .cit p{margin:0!important;font-size:15px!important;line-height:1.6!important}#bcv .steps{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:6px 20px;margin:0 0 30px;list-style:none}#bcv .steps li{display:flex;gap:16px;align-items:center;padding:14px 0;border-top:1px solid #EFEEE9}#bcv .steps li:first-child{border-top:0}#bcv .steps .n{flex:0 0 32px;height:32px;border-radius:50%;background:#EFEEE9;display:flex;align-items:center;justify-content:center;font-family:\"Geist Mono\",monospace;font-size:13px}#bcv .steps li:first-child .n{background:var(--dark);color:var(--limed)}#bcv .steps b{display:block;font-weight:500;font-size:15px}#bcv .steps span{font-size:14px;color:var(--muted);line-height:1.45}#bcv .decs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 12px}#bcv .dec{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;text-decoration:none;display:flex;flex-direction:column;gap:10px}#bcv .dec .h{display:flex;gap:8px;align-items:center;flex-wrap:wrap}#bcv .dec .h .pill{padding:3px 7px;border-radius:5px}#bcv .dec .h small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .dec p{margin:0!important;font-size:14px!important;line-height:1.5!important}#bcv .dec i{font-style:normal;font-weight:500;font-size:13px;margin-top:auto}#bcv .lnk{display:inline-block;font-weight:500;text-decoration:none;margin:4px 0 30px}#bcv .cv{margin:0 0 34px}#bcv .cv h3{font-size:19px;line-height:1.35;font-weight:600;margin:0 0 16px}#bcv .yn{display:flex;gap:10px;margin:0 0 14px}#bcv .yn a,#bcv .yn button{font:inherit;font-weight:500;font-size:15px;border-radius:999px;padding:12px 28px;cursor:pointer;text-decoration:none;border:1px solid var(--text);background:#fff;color:var(--text)}#bcv .yn a.oui{background:var(--limed);border-color:var(--limed);color:var(--dark)}#bcv .cv .non{display:none;flex-wrap:wrap;gap:8px}#bcv .cv.open .non{display:flex}#bcv .cv .non a{font-size:13px;background:var(--bg);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .agrid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:0 0 34px}#bcv .agrid a{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:12px 14px;text-decoration:none;display:grid;gap:2px}#bcv .agrid a small{font-family:\"Geist Mono\",monospace;font-size:11px;color:var(--muted)}#bcv .agrid a b{font-weight:500;font-size:14px}#bcv .agrid a.cur{background:var(--dark);border-color:var(--dark)}#bcv .agrid a.cur small{color:var(--limed)}#bcv .agrid a.cur b{color:#fff}#bcv .faq details{margin:0 0 10px}#bcv .faq details p{padding:0 16px 16px;margin:0!important;font-size:15px!important;color:var(--muted)}#bcv .sticky{display:none}#bcv .hub .list li{display:flex;justify-content:space-between;gap:16px;align-items:center}@media(max-width:980px){#bcv .decs{grid-template-columns:1fr}#bcv .qt .r{grid-template-columns:minmax(0,1fr) auto;}#bcv .qt .r .ref{grid-column:2}#bcv .qt .r.h span:nth-child(3){display:none}}@media(max-width:600px){#bcv .qt .r{grid-template-columns:1fr;gap:8px}#bcv .qt .r.h{display:none}#bcv .qt .r .ref{grid-column:auto}#bcv .agrid{grid-template-columns:1fr 1fr}#bcv .cover{aspect-ratio:350\/200}#bcv .cover.typo .big{font-size:96px}#bcv .sticky{display:flex;position:fixed;left:0;right:0;bottom:0;z-index:10;background:var(--dark);color:#fff;padding:12px max(20px,env(safe-area-inset-left)) calc(12px + env(safe-area-inset-bottom));justify-content:space-between;align-items:center;gap:10px;font-weight:500;font-size:14px}#bcv .sticky a{background:var(--limed);color:var(--dark);text-decoration:none;border-radius:999px;padding:10px 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 du r\u00e9gime de base fran\u00e7aise sera-t-elle impos\u00e9e en Norv\u00e8ge ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18, paragraphe 2 : une pension vers\u00e9e en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale n\u2019est imposable qu\u2019en France.\"}},{\"@type\":\"Question\",\"name\":\"Et ma retraite d\u2019entreprise ou mon contrat de retraite priv\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une pension li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1). Sa qualification exacte se v\u00e9rifie au cas par cas.\"}},{\"@type\":\"Question\",\"name\":\"Une pension norv\u00e9gienne est-elle ignor\u00e9e par le fisc fran\u00e7ais si je vis en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Si elle n\u2019est imposable qu\u2019en Norv\u00e8ge, elle est prise en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumise \u00e0 l\u2019imp\u00f4t norv\u00e9gien (article 24, paragraphe 1, a, i).\"}}]}<\/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\/norvege\/\">France\u2013Norv\u00e8ge<\/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\u2013Norv\u00e8ge<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Oslo les 14 novembre 1984, 7 avril 1995 et 16 septembre 1999<\/span><\/div>\n<h1>Retraite en Norv\u00e8ge\u00a0: votre pension fran\u00e7aise est-elle impos\u00e9e en Norv\u00e8ge\u00a0? L\u2019article 18 de la convention franco-norv\u00e9gienne<\/h1>\n<p class=\"lead\">Une pension priv\u00e9e li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale suivent la r\u00e8gle inverse\u00a0: seul l\u2019\u00c9tat qui les verse peut les imposer.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/norvege\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-norvege.webp\" alt=\"Bergen, Norv\u00e8ge\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Bergen, Norv\u00e8ge<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et r\u00e9mun\u00e9rations similaires pay\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 autres sommes pay\u00e9es 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 publiques ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 19, paragraphe 2).<\/li><li>Pour un r\u00e9sident de France, une pension imposable seulement en Norv\u00e8ge reste prise en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).<\/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>Retraite compl\u00e9mentaire priv\u00e9e, retrait\u00e9 r\u00e9sident de Norv\u00e8ge<\/span><span class=\"etat \">Norv\u00e8ge seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale fran\u00e7aise, retrait\u00e9 r\u00e9sident de Norv\u00e8ge<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale norv\u00e9gienne, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Norv\u00e8ge\u00a0; prise en compte en France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 18 \u00a7 2\u00a0; art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Pension publique (\u00c9tat, collectivit\u00e9)<\/span><span class=\"etat \">\u00c9tat qui la paie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">La convention ne d\u00e9finit pas les pensions de s\u00e9curit\u00e9 sociale\u00a0: la nature de chaque pension (r\u00e9gime de base, compl\u00e9mentaire, priv\u00e9) est \u00e0 v\u00e9rifier une \u00e0 une.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18<\/span><p>\u00ab 1. Sous r\u00e9serve des dispositions du paragraphe 2 de l&#x27;article 19, les pensions et autres r\u00e9mun\u00e9rations similaires pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat au titre d&#x27;un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes, pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Classer chaque pension avant de la d\u00e9clarer<\/h2><p>Pour chaque pension, la question \u00e0 se poser est la suivante\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pension publique\u00a0?<\/b><span>Vers\u00e9e par un \u00c9tat ou une collectivit\u00e9 au titre de services rendus\u00a0: imposable seulement dans cet \u00c9tat (article 19, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Vers\u00e9e en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0: imposable seulement dans l\u2019\u00c9tat qui la verse (article 18, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autre pension\u00a0?<\/b><span>Pension d\u2019un emploi ant\u00e9rieur\u00a0: imposable seulement dans l\u2019\u00c9tat de r\u00e9sidence (article 18, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>R\u00e9sidence<\/b><span>Dans tous les cas, l\u2019\u00c9tat de r\u00e9sidence se d\u00e9termine selon l\u2019article 4.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/pension-de-la-fonction-publique-norvegienne-percue-par-un-resident-de-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>3 octobre 2023<\/small><\/div><p>Pension de la fonction publique norv\u00e9gienne per\u00e7ue par un r\u00e9sident de France\u00a0: imposable seulement en Norv\u00e8ge, mais prise en compte dans le calcul de l&#x27;imp\u00f4t fran\u00e7ais avec un cr\u00e9dit d&#x27;imp\u00f4t \u00e9gal \u00e0 l&#x27;imp\u00f4t fran\u00e7ais correspondant<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/gerant-majoritaire-envoye-en-mission-a-l-etranger-par-sa-sarl-faute-de-lien-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>25 juin 2024<\/small><\/div><p>G\u00e9rant majoritaire envoy\u00e9 en mission \u00e0 l&#x27;\u00e9tranger par sa SARL\u00a0: faute de lien de subordination, ses indemnit\u00e9s ne b\u00e9n\u00e9ficient pas de l&#x27;exon\u00e9ration de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/norvege\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Norv\u00e8ge \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un retrait\u00e9 qui s\u2019installe en Norv\u00e8ge voit ses pensions r\u00e9parties entre deux \u00c9tats\u00a0: les pensions de s\u00e9curit\u00e9 sociale fran\u00e7aises restent imposables seulement en France, alors que les autres pensions priv\u00e9es partent en Norv\u00e8ge. Un r\u00e9sident de France qui touche une pension norv\u00e9gienne la voit prise en compte pour le taux de son imp\u00f4t fran\u00e7ais. Un inventaire pr\u00e9cis des pensions, r\u00e9gime par r\u00e9gime, s\u2019impose avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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 analyser 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 touchez une retraite fran\u00e7aise ou norv\u00e9gienne et vous vivez, ou allez vivre, dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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\/norvege\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/norvege\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/norvege\/\">Convention France\u2013Norv\u00e8ge : 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\/norvege\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/norvege\/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 du r\u00e9gime de base fran\u00e7aise sera-t-elle impos\u00e9e en Norv\u00e8ge\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 2\u00a0: une pension vers\u00e9e en application de la l\u00e9gislation fran\u00e7aise sur la s\u00e9curit\u00e9 sociale n\u2019est imposable qu\u2019en France.<\/p><\/details><details><summary>Et ma retraite d\u2019entreprise ou mon contrat de retraite priv\u00e9\u00a0?<\/summary><p>Une pension li\u00e9e \u00e0 un emploi ant\u00e9rieur n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1). Sa qualification exacte se v\u00e9rifie au cas par cas.<\/p><\/details><details><summary>Une pension norv\u00e9gienne est-elle ignor\u00e9e par le fisc fran\u00e7ais si je vis en France\u00a0?<\/summary><p>Non. Si elle n\u2019est imposable qu\u2019en Norv\u00e8ge, elle est prise en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumise \u00e0 l\u2019imp\u00f4t norv\u00e9gien (article 24, paragraphe 1, a, i).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Oslo les 14 novembre 1984, 7 avril 1995 et 16 septembre 1999 \u2014 Convention avec la Norv\u00e8ge (impots.gouv.fr). Statut : En vigueur depuis le 10 septembre 1981\u00a0; dernier avenant entr\u00e9 en vigueur le 1er d\u00e9cembre 2002. 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 Norv\u00e8ge ?<\/span><h3>Faire analyser 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=norvege-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/norvege\/\">Convention France\u2013Norv\u00e8ge : 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 Norv\u00e8ge ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=norvege-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 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\u2013Norv\u00e8ge \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013Norv\u00e8geConvention sign\u00e9e \u00e0 Paris le 19 d\u00e9cembre 1980, avec un protocole et un protocole additionnel, modifi\u00e9e par les<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22484,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23279","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23279","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=23279"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23279\/revisions"}],"predecessor-version":[{"id":29046,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23279\/revisions\/29046"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22484"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}