{"id":23453,"date":"2026-11-08T13:39:13","date_gmt":"2026-11-08T12:39:13","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/senegal\/pensions-retraite\/"},"modified":"2026-11-09T01:00:08","modified_gmt":"2026-11-09T00:00:08","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/senegal\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 install\u00e9 au S\u00e9n\u00e9gal\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 21 de la convention franco-s\u00e9n\u00e9galaise"},"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 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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\":\"Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e au S\u00e9n\u00e9gal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si le retrait\u00e9 est domicili\u00e9 au S\u00e9n\u00e9gal : l\u2019article 17 exclut les pensions des r\u00e9mun\u00e9rations publiques r\u00e9serv\u00e9es \u00e0 l\u2019\u00c9tat payeur, et l\u2019article 21 attribue les pensions \u00e0 l\u2019\u00c9tat du domicile.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et le S\u00e9n\u00e9gal me consid\u00e8rent tous deux comme domicili\u00e9 chez eux ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 2 d\u00e9partage : foyer permanent d\u2019habitation entendu comme centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long, puis nationalit\u00e9 et, \u00e0 d\u00e9faut, accord des administrations.\"}},{\"@type\":\"Question\",\"name\":\"Ma pension peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 21 : elle n\u2019est imposable que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire.\"}}]}<\/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\/senegal\/\">France\u2013S\u00e9n\u00e9gal<\/a> \u203a Article 21 \u00b7 Pensions de retraite<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013S\u00e9n\u00e9gal<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0 Dakar le 10 janvier 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le S\u00e9n\u00e9gal le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 install\u00e9 au S\u00e9n\u00e9gal\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 21 de la convention franco-s\u00e9n\u00e9galaise<\/h1>\n<p class=\"lead\">Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. L\u2019article sur les r\u00e9mun\u00e9rations publiques exclut express\u00e9ment les pensions\u00a0: la r\u00e8gle vaut donc aussi pour les retraites publiques. Tout repose sur une question pr\u00e9alable\u00a0: \u00eates-vous domicili\u00e9 au S\u00e9n\u00e9gal au sens de l\u2019article 2\u00a0?<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/senegal\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-senegal.webp\" alt=\"\u00cele de Gor\u00e9e, S\u00e9n\u00e9gal\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Pensions de retraite<\/span><b>\u00cele de Gor\u00e9e, S\u00e9n\u00e9gal<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les pensions et les rentes viag\u00e8res ne sont imposables que dans l\u2019\u00c9tat o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal (article 21).<\/li><li>L\u2019article 17, qui r\u00e9serve les r\u00e9mun\u00e9rations publiques \u00e0 l\u2019\u00c9tat payeur, vise les r\u00e9mun\u00e9rations \u00ab\u00a0autres que les pensions\u00a0\u00bb\u00a0: les pensions publiques rel\u00e8vent donc de l\u2019article 21.<\/li><li>Pour un r\u00e9sident de France, une pension s\u00e9n\u00e9galaise est imposable en France seulement (article 21).<\/li><li>L\u2019article 21 suppose d\u2019\u00eatre domicili\u00e9 au S\u00e9n\u00e9gal au sens de l\u2019article 2\u00a0: centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long et 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>Pension priv\u00e9e fran\u00e7aise, retrait\u00e9 domicili\u00e9 au S\u00e9n\u00e9gal<\/span><span class=\"etat \">S\u00e9n\u00e9gal seulement<\/span><span class=\"ref\">Art. 21<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 domicili\u00e9 au S\u00e9n\u00e9gal<\/span><span class=\"etat \">S\u00e9n\u00e9gal seulement<\/span><span class=\"ref\">Art. 17 et 21<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 rest\u00e9 domicili\u00e9 en France au sens de l\u2019article 2<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 2 et 21<\/span><\/div><div class=\"r\"><span>Rente viag\u00e8re<\/span><span class=\"etat \">\u00c9tat du domicile fiscal<\/span><span class=\"ref\">Art. 21<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21<\/span><p>\u00ab Les pensions et les rentes viag\u00e8res ne sont imposables que dans l&#x27;Etat contractant o\u00f9 le b\u00e9n\u00e9ficiaire a son domicile fiscal. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 17, premier alin\u00e9a<\/span><p>\u00ab Nonobstant les dispositions de l&#x27;article 22 et sous r\u00e9serve d&#x27;accords particuliers entre les deux Etats contractants pr\u00e9voyant des r\u00e9gimes sp\u00e9ciaux d&#x27;imposition en ce qui concerne les coop\u00e9rants et les personnels assimil\u00e9s, les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es \u00e0 une personne physique par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales ou par l&#x27;une de leurs personnes morales de droit public, soit directement, soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 17 r\u00e9dig\u00e9 par l\u2019article 8 de l\u2019avenant du 10 janvier 1991. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le vrai sujet\u00a0: \u00eatre domicili\u00e9 au S\u00e9n\u00e9gal<\/h2><p>L\u2019article 21 ne joue qu\u2019une fois le domicile \u00e9tabli. Si la France vous consid\u00e8re aussi comme domicili\u00e9 chez elle, la convention d\u00e9partage dans cet ordre (article 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Entendu comme le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu avec lequel vos relations personnelles sont les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9jour le plus long<\/b><span>Si ce lieu ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e\u00a0: l\u2019\u00c9tat dont vous \u00eates ressortissant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>Ressortissant d\u2019aucun des deux \u00c9tats\u00a0: les autorit\u00e9s administratives sup\u00e9rieures tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/retraite-partageant-sa-vie-entre-la-france-et-le-senegal-a-partir-de-2015-ses\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>4 juillet 2024<\/small><\/div><p>Retrait\u00e9 partageant sa vie entre la France et le S\u00e9n\u00e9gal\u00a0: \u00e0 partir de 2015, ses s\u00e9jours au S\u00e9n\u00e9gal y fixent son domicile conventionnel et ses pensions fran\u00e7aises n&#x27;y sont imposables qu&#x27;au S\u00e9n\u00e9gal<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-se-disant-domicilies-au-senegal-mais-gardant-leur-maison-d-anglet\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>7 octobre 2024<\/small><\/div><p>Retrait\u00e9s se disant domicili\u00e9s au S\u00e9n\u00e9gal mais gardant leur maison d&#x27;Anglet\u00a0: impos\u00e9s en France, ils r\u00e9cup\u00e8rent toutefois les 271\u00a0318 \u20ac de retenue \u00e0 la source pr\u00e9lev\u00e9s sur un boni de liquidation<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 avril 2024<\/small><\/div><p>D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/senegal\/#decisions\">Voir les 3 d\u00e9cisions qui concernent le S\u00e9n\u00e9gal \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Cette convention soumet aussi les pensions publiques \u00e0 la seule imposition de l\u2019\u00c9tat du domicile. Le crit\u00e8re d\u00e9cisif du domicile, le centre des int\u00e9r\u00eats vitaux, tient aux relations personnelles\u00a0: un retrait\u00e9 dont le conjoint reste en France peut avoir du mal \u00e0 \u00e9tablir un domicile s\u00e9n\u00e9galais. Le d\u00e9part se pr\u00e9pare donc en documentant l\u2019installation r\u00e9elle au S\u00e9n\u00e9gal.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-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 v\u00e9rifier mon domicile 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 pension fran\u00e7aise et vous pr\u00e9parez votre installation au S\u00e9n\u00e9gal\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-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\/senegal\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/senegal\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/senegal\/\">Convention France\u2013S\u00e9n\u00e9gal : 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\/senegal\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/pensions-retraite\/\" class=\"cur\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/plus-values\/\"><small>Art. 16<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/interets\/\"><small>Art. 15<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/senegal\/double-imposition\/\"><small>Art. 26<\/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>Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e au S\u00e9n\u00e9gal\u00a0?<\/summary><p>Oui si le retrait\u00e9 est domicili\u00e9 au S\u00e9n\u00e9gal\u00a0: l\u2019article 17 exclut les pensions des r\u00e9mun\u00e9rations publiques r\u00e9serv\u00e9es \u00e0 l\u2019\u00c9tat payeur, et l\u2019article 21 attribue les pensions \u00e0 l\u2019\u00c9tat du domicile.<\/p><\/details><details><summary>Que se passe-t-il si la France et le S\u00e9n\u00e9gal me consid\u00e8rent tous deux comme domicili\u00e9 chez eux\u00a0?<\/summary><p>L\u2019article 2 d\u00e9partage\u00a0: foyer permanent d\u2019habitation entendu comme centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour le plus long, puis nationalit\u00e9 et, \u00e0 d\u00e9faut, accord des administrations.<\/p><\/details><details><summary>Ma pension peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article 21\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat du domicile fiscal du b\u00e9n\u00e9ficiaire.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0 Dakar le 10 janvier 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le S\u00e9n\u00e9gal le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le S\u00e9n\u00e9gal modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 24 avril 1976\u00a0; avenants entr\u00e9s en vigueur le 1er janvier 1986 et le 1er f\u00e9vrier 1993\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er septembre 2022 pour le S\u00e9n\u00e9gal. 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 au S\u00e9n\u00e9gal ?<\/span><h3>Faire v\u00e9rifier mon domicile 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=senegal-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\/senegal\/\">Convention France\u2013S\u00e9n\u00e9gal : 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 au S\u00e9n\u00e9gal ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=senegal-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\u2013S\u00e9n\u00e9gal \u203a Article 21 \u00b7 Pensions de retraite Convention France\u2013S\u00e9n\u00e9galConvention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22504,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23453","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23453","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=23453"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23453\/revisions"}],"predecessor-version":[{"id":29409,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23453\/revisions\/29409"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22504"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}