{"id":23462,"date":"2026-11-08T13:40:32","date_gmt":"2026-11-08T12:40:32","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/serbie\/pensions-retraite\/"},"modified":"2026-11-09T01:01:02","modified_gmt":"2026-11-09T00:01:02","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/serbie\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 en Serbie\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 18 de la convention France\u2013Serbie"},"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\":\"Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e en Serbie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est imposable en France selon l\u2019article 19, et la Serbie exon\u00e8re les revenus imposables en France en vertu de la convention (article 23, B).\"}},{\"@type\":\"Question\",\"name\":\"Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux \u00c9tats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18 : elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 au sens de l\u2019article 4.\"}},{\"@type\":\"Question\",\"name\":\"La convention pr\u00e9voit-elle une r\u00e8gle pour les pensions vers\u00e9es en capital ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte ne contient pas de r\u00e8gle sp\u00e9cifique : l\u2019article 18 vise les pensions et autres r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur.\"}}]}<\/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\/serbie\/\">France\u2013Serbie<\/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\u2013Serbie<\/span><span class=\"metaline\">Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Retrait\u00e9 en Serbie\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 18 de la convention France\u2013Serbie<\/h1>\n<p class=\"lead\">Une pension vers\u00e9e au titre d\u2019un ancien emploi dans le priv\u00e9 n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions publiques suivent une r\u00e8gle diff\u00e9rente. Tout d\u00e9pend donc d\u2019abord de la r\u00e9sidence au sens de l\u2019article 4.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/serbie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-serbie.webp\" alt=\"Belgrade, Serbie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Belgrade, Serbie<\/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 \u00e0 un r\u00e9sident d\u2019un \u00c9tat au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans cet \u00c9tat (article 18).<\/li><li>Cette r\u00e8gle joue sous r\u00e9serve de l\u2019article 19\u00a0: les pensions vers\u00e9es par un \u00c9tat, ses collectivit\u00e9s ou un \u00e9tablissement public pour des fonctions publiques sont imposables dans l\u2019\u00c9tat qui les verse.<\/li><li>La r\u00e9sidence du retrait\u00e9 se d\u00e9termine selon l\u2019article 4\u00a0: foyer d\u2019habitation permanent, 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 Serbie<\/span><span class=\"etat \">Serbie 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 Serbie<\/span><span class=\"etat fr\">France\u00a0; exon\u00e9r\u00e9e en Serbie<\/span><span class=\"ref\">Art. 19 et 23 B<\/span><\/div><div class=\"r\"><span>Pension publique serbe, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Serbie\u00a0; exon\u00e9r\u00e9e en France, taux effectif<\/span><span class=\"ref\">Art. 19 et 23 A<\/span><\/div><\/div><p class=\"note2\">Le texte, sign\u00e9 avec la Yougoslavie, d\u00e9signe l\u2019autre \u00c9tat par ce nom\u00a0; il s\u2019applique aux relations entre la France et la Serbie.<\/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 de l\u2019article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, vers\u00e9es \u00e0 un r\u00e9sident d\u2019un Etat contractant au titre d\u2019un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le vrai sujet\u00a0: \u00eatre r\u00e9sident de Serbie<\/h2><p>L\u2019article 18 ne joue qu\u2019une fois la r\u00e9sidence \u00e9tablie. Si la France vous consid\u00e8re aussi comme r\u00e9sident, l\u2019article 4, paragraphe 2, d\u00e9partage dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer des deux c\u00f4t\u00e9s\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9, puis l\u2019accord des administrations.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Une pension priv\u00e9e fran\u00e7aise vers\u00e9e \u00e0 un retrait\u00e9 r\u00e9ellement install\u00e9 en Serbie n\u2019est imposable qu\u2019en Serbie au regard de l\u2019article 18. Mais si la France reste l\u2019\u00c9tat de r\u00e9sidence selon l\u2019article 4, la pension y reste imposable. Pour un ancien agent public, la r\u00e8gle est diff\u00e9rente et la pension reste imposable dans l\u2019\u00c9tat qui la verse. Le changement de r\u00e9sidence se pr\u00e9pare et se prouve.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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 le point sur ma retraite en Serbie<\/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 Serbie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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\/serbie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/serbie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/serbie\/\">Convention France\u2013Serbie : 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\/serbie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/serbie\/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>Une pension de fonctionnaire fran\u00e7ais est-elle impos\u00e9e en Serbie\u00a0?<\/summary><p>Elle est imposable en France selon l\u2019article 19, et la Serbie exon\u00e8re les revenus imposables en France en vertu de la convention (article 23, B).<\/p><\/details><details><summary>Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux \u00c9tats\u00a0?<\/summary><p>Non au regard de l\u2019article 18\u00a0: elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 au sens de l\u2019article 4.<\/p><\/details><details><summary>La convention pr\u00e9voit-elle une r\u00e8gle pour les pensions vers\u00e9es en capital\u00a0?<\/summary><p>Le texte ne contient pas de r\u00e8gle sp\u00e9cifique\u00a0: l\u2019article 18 vise les pensions et autres r\u00e9mun\u00e9rations similaires vers\u00e9es au titre d\u2019un emploi ant\u00e9rieur.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre la France et la Serbie, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention applicable entre la Serbie et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur (convention entr\u00e9e en vigueur le 1er ao\u00fbt 1975\u00a0; CML en vigueur le 1er octobre 2018 pour la Serbie et le 1er janvier 2019 pour la France). 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 Serbie ?<\/span><h3>Faire le point sur ma retraite en Serbie\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=serbie-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\/serbie\/\">Convention France\u2013Serbie : 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 Serbie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=serbie-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\u2013Serbie \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013SerbieConvention entre la France et la Yougoslavie sign\u00e9e \u00e0 Paris le 28 mars 1974, applicable aux relations entre<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22505,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23462","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23462","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=23462"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23462\/revisions"}],"predecessor-version":[{"id":29425,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23462\/revisions\/29425"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22505"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}