{"id":23315,"date":"2026-11-08T13:19:35","date_gmt":"2026-11-08T12:19:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/"},"modified":"2026-11-09T00:44:25","modified_gmt":"2026-11-08T23:44:25","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 en Ouzb\u00e9kistan, o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 18 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\":\"Ma pension priv\u00e9e fran\u00e7aise sera-t-elle encore impos\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si vous \u00eates r\u00e9sident de l\u2019Ouzb\u00e9kistan et y \u00eates soumis \u00e0 l\u2019imp\u00f4t sur cette pension : l\u2019article 18 la rend alors imposable seulement en Ouzb\u00e9kistan.\"}},{\"@type\":\"Question\",\"name\":\"Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle reste imposable en France, sauf si le retrait\u00e9 r\u00e9side en Ouzb\u00e9kistan et en a la nationalit\u00e9 sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et l\u2019Ouzb\u00e9kistan me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}}]}<\/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\/ouzbekistan\/\">France\u2013Ouzb\u00e9kistan<\/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\u2013Ouzb\u00e9kistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune<\/span><\/div>\n<h1>Retrait\u00e9 en Ouzb\u00e9kistan, o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 18 de la convention<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un ancien emploi priv\u00e9 n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. La convention y met une condition\u00a0: que le retrait\u00e9 y soit effectivement soumis \u00e0 l\u2019imp\u00f4t sur cette pension. Les pensions publiques suivent une autre r\u00e8gle.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ouzbekistan.webp\" alt=\"Samarcande, Ouzb\u00e9kistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Samarcande, Ouzb\u00e9kistan<\/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 vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9, s\u2019il y est soumis \u00e0 l\u2019imp\u00f4t \u00e0 raison de ces revenus (article 18).<\/li><li>Les pensions publiques sont r\u00e9serv\u00e9es \u00e0 l\u2019article 19, paragraphe 2\u00a0: elles restent imposables dans l\u2019\u00c9tat qui les verse, sauf retrait\u00e9 r\u00e9sident et national de l\u2019autre \u00c9tat.<\/li><li>Les pensions li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent l\u2019article 18 (article 19, paragraphe 3).<\/li><li>L\u2019article 18 suppose d\u2019\u00eatre r\u00e9sident de l\u2019Ouzb\u00e9kistan au sens de l\u2019article 4\u00a0: foyer, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9.<\/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>Retrait\u00e9 du priv\u00e9, r\u00e9sident de l\u2019Ouzb\u00e9kistan et impos\u00e9 sur sa pension<\/span><span class=\"etat \">Ouzb\u00e9kistan seulement<\/span><span class=\"ref\">Art. 18<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 du priv\u00e9 rest\u00e9 r\u00e9sident de France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 4 et 18<\/span><\/div><div class=\"r\"><span>Ancien agent public fran\u00e7ais, r\u00e9sident de l\u2019Ouzb\u00e9kistan<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Ancien agent public, r\u00e9sident et national ouzbek sans nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Ouzb\u00e9kistan seulement<\/span><span class=\"ref\">Art. 19 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">La condition d\u2019assujettissement effectif dans l\u2019\u00c9tat de r\u00e9sidence est expresse\u00a0: sans elle, l\u2019exclusivit\u00e9 de l\u2019article 18 ne joue pas.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18<\/span><p>\u00ab 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 contractant au titre d&#x27;un emploi ant\u00e9rieur ne sont imposables que dans cet Etat si ce r\u00e9sident est soumis \u00e0 l&#x27;imp\u00f4t \u00e0 raison de ces \u00e9l\u00e9ments de revenu dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux conditions pour une imposition exclusive en Ouzb\u00e9kistan<\/h2><p>Une pension priv\u00e9e fran\u00e7aise n\u2019est imposable qu\u2019en Ouzb\u00e9kistan si\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>Le retrait\u00e9 est r\u00e9sident de l\u2019Ouzb\u00e9kistan au sens de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Assujettissement<\/b><span>Il y est soumis \u00e0 l\u2019imp\u00f4t \u00e0 raison de cette pension (article 18).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nature de la pension<\/b><span>Il s\u2019agit d\u2019une pension au titre d\u2019un emploi priv\u00e9, non d\u2019une pension publique (article 19, paragraphe 2).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019exclusivit\u00e9 ouzb\u00e8ke n\u2019est acquise que si la pension est r\u00e9ellement soumise \u00e0 l\u2019imp\u00f4t en Ouzb\u00e9kistan\u00a0: un retrait\u00e9 qui n\u2019y est pas impos\u00e9 sur sa pension ne peut pas se pr\u00e9valoir de cette exclusivit\u00e9. Il est utile de conserver les preuves de la r\u00e9sidence et de l\u2019imposition sur place, et de distinguer d\u00e8s le d\u00e9part pensions priv\u00e9es et pensions publiques.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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 \u00e9tudier l\u2019imposition de ma retraite<\/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 pension fran\u00e7aise et vous pr\u00e9parez votre installation en Ouzb\u00e9kistan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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\/ouzbekistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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\/ouzbekistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ouzbekistan\/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 priv\u00e9e fran\u00e7aise sera-t-elle encore impos\u00e9e en France\u00a0?<\/summary><p>Non si vous \u00eates r\u00e9sident de l\u2019Ouzb\u00e9kistan et y \u00eates soumis \u00e0 l\u2019imp\u00f4t sur cette pension\u00a0: l\u2019article 18 la rend alors imposable seulement en Ouzb\u00e9kistan.<\/p><\/details><details><summary>Une pension de fonctionnaire suit-elle la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: elle reste imposable en France, sauf si le retrait\u00e9 r\u00e9side en Ouzb\u00e9kistan et en a la nationalit\u00e9 sans avoir la nationalit\u00e9 fran\u00e7aise (article 19, paragraphe 2).<\/p><\/details><details><summary>Que se passe-t-il si la France et l\u2019Ouzb\u00e9kistan me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise les imp\u00f4ts sur le revenu et sur la fortune \u2014 Convention avec l&#x27;Ouzb\u00e9kistan (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2003. 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 Ouzb\u00e9kistan ?<\/span><h3>Faire \u00e9tudier l\u2019imposition de ma retraite\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=ouzbekistan-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\/ouzbekistan\/\">Convention France\u2013Ouzb\u00e9kistan : 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 Ouzb\u00e9kistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ouzbekistan-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\u2013Ouzb\u00e9kistan \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013Ouzb\u00e9kistanConvention sign\u00e9e \u00e0 Paris le 22 avril 1996, avec un protocole et un \u00e9change de lettres, qui vise<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22488,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23315","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23315","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=23315"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23315\/revisions"}],"predecessor-version":[{"id":29107,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23315\/revisions\/29107"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22488"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}