{"id":23496,"date":"2026-11-08T13:45:24","date_gmt":"2026-11-08T12:45:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/sri-lanka\/fonction-publique\/"},"modified":"2026-11-09T01:04:29","modified_gmt":"2026-11-09T00:04:29","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/sri-lanka\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose\u00a0? L\u2019article 17 de la convention France\u2013Sri Lanka"},"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 au Sri Lanka ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si le retrait\u00e9 est r\u00e9sident du Sri Lanka, elle n\u2019est imposable qu\u2019au Sri Lanka (article 17, paragraphe 2, deuxi\u00e8me phrase).\"}},{\"@type\":\"Question\",\"name\":\"Un agent recrut\u00e9 localement par l\u2019ambassade est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si les services sont rendus au Sri Lanka et s\u2019il n\u2019est pas devenu r\u00e9sident du Sri Lanka \u00e0 seule fin d\u2019y rendre ces services : seul le Sri Lanka l\u2019impose alors (article 17, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Une condition de nationalit\u00e9 est-elle pr\u00e9vue ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le texte de l\u2019article 17 ne mentionne pas la nationalit\u00e9 ; il retient le lieu des services et la r\u00e9sidence.\"}}]}<\/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\/sri-lanka\/\">France\u2013Sri Lanka<\/a> \u203a Article 17 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Sri Lanka<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose\u00a0? L\u2019article 17 de la convention France\u2013Sri Lanka<\/h1>\n<p class=\"lead\">Un traitement public n\u2019est en principe imposable que dans l\u2019\u00c9tat qui le verse, sauf pour une personne qui r\u00e9side dans l\u2019autre \u00c9tat et y rend les services. Pour les pensions publiques, la pension n\u2019est imposable que dans l\u2019autre \u00c9tat si le retrait\u00e9 y r\u00e9side.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-sri-lanka.webp\" alt=\"Sigiriya, Sri Lanka\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 17 \u00b7 Fonction publique<\/span><b>Sigiriya, Sri Lanka<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un \u00c9tat ou une collectivit\u00e9 territoriale pour des services rendus ne sont imposables que dans cet \u00c9tat (article 17, paragraphe 1, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus et si la personne n\u2019est pas devenue r\u00e9sidente de cet \u00c9tat \u00e0 seule fin d\u2019y rendre ces services (article 17, paragraphe 1, b).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat qui les verse, mais seulement dans l\u2019autre \u00c9tat si le retrait\u00e9 en est r\u00e9sident (article 17, paragraphe 2).<\/li><li>Pour une activit\u00e9 industrielle ou commerciale publique, les r\u00e8gles des salaires, des tanti\u00e8mes et des pensions priv\u00e9es s\u2019appliquent (article 17, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose la r\u00e9mun\u00e9ration ou la pension publique\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Agent public fran\u00e7ais envoy\u00e9 au Sri Lanka<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 17 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident du Sri Lanka sans y \u00eatre venu pour ce poste<\/span><span class=\"etat \">Sri Lanka seulement<\/span><span class=\"ref\">Art. 17 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 17 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident du Sri Lanka<\/span><span class=\"etat \">Sri Lanka seulement<\/span><span class=\"ref\">Art. 17 \u00a7 2<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale publique<\/span><span class=\"etat \">R\u00e8gles des salaires et pensions priv\u00e9es<\/span><span class=\"ref\">Art. 17 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 17, paragraphe 1<\/span><p>\u00ab a) Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un Etat ou l&#x27;une de ses collectivit\u00e9s territoriales, \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9 ne sont imposables que dans cet Etat. b) Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre Etat si les services sont rendus dans cet Etat et si la personne physique n&#x27;est pas devenue un r\u00e9sident de cet Etat \u00e0 seule fin d&#x27;y rendre ces services. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 17, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat ou l&#x27;une de ses collectivit\u00e9s territoriales soit directement soit par pr\u00e9l\u00e8vement sur des fonds qu&#x27;ils ont constitu\u00e9s, \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat o\u00f9 \u00e0 cette collectivit\u00e9, ne sont imposables que dans cet Etat. Toutefois ces pensions ne sont imposables que dans l&#x27;autre Etat si la personne physique est un r\u00e9sident de cet Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Traitement et pension\u00a0: deux r\u00e8gles distinctes<\/h2><p>L\u2019article 17 se lit en deux temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Traitement d\u2019activit\u00e9<\/b><span>Imposable dans l\u2019\u00c9tat payeur, sauf services rendus dans l\u2019autre \u00c9tat par une personne qui n\u2019y est pas devenue r\u00e9sidente \u00e0 seule fin de ce poste.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pension publique<\/b><span>Imposable dans l\u2019\u00c9tat payeur, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat\u00a0: seul ce dernier l\u2019impose alors.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>R\u00e9sidence<\/b><span>Pour la pension, tout d\u00e9pend donc de la r\u00e9sidence au sens de l\u2019article 4.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le texte r\u00e9serve, pour un retrait\u00e9 de la fonction publique r\u00e9sident du Sri Lanka, l\u2019imposition de sa pension publique au Sri Lanka, sans condition de nationalit\u00e9. Cette r\u00e8gle ne joue que si la r\u00e9sidence sri-lankaise est \u00e9tablie au sens de l\u2019article 4\u00a0: un foyer conserv\u00e9 en France ou des liens \u00e9conomiques rest\u00e9s en France peuvent la remettre en cause. Pour un agent en activit\u00e9, l\u2019affectation depuis la France laisse le traitement imposable en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-fonction-publique-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier ma situation d\u2019agent public<\/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 \u00eates agent public ou retrait\u00e9 de la fonction publique et vous envisagez de vivre au Sri Lanka\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-fonction-publique-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/sri-lanka\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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\/sri-lanka\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/pensions-retraite\/\"><small>Art. 16<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/fonction-publique\/\" class=\"cur\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/plus-values\/\"><small>Art. 20<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/sri-lanka\/double-imposition\/\"><small>Art. 21<\/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 Sri Lanka\u00a0?<\/summary><p>Si le retrait\u00e9 est r\u00e9sident du Sri Lanka, elle n\u2019est imposable qu\u2019au Sri Lanka (article 17, paragraphe 2, deuxi\u00e8me phrase).<\/p><\/details><details><summary>Un agent recrut\u00e9 localement par l\u2019ambassade est-il impos\u00e9 en France\u00a0?<\/summary><p>Non si les services sont rendus au Sri Lanka et s\u2019il n\u2019est pas devenu r\u00e9sident du Sri Lanka \u00e0 seule fin d\u2019y rendre ces services\u00a0: seul le Sri Lanka l\u2019impose alors (article 17, paragraphe 1, b).<\/p><\/details><details><summary>Une condition de nationalit\u00e9 est-elle pr\u00e9vue\u00a0?<\/summary><p>Le texte de l\u2019article 17 ne mentionne pas la nationalit\u00e9\u00a0; il retient le lieu des services et la r\u00e9sidence.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin 1982 \u2014 Convention avec le Sri Lanka (impots.gouv.fr). Statut : En vigueur depuis le 18 novembre 1982. 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 Sri Lanka ?<\/span><h3>Faire v\u00e9rifier ma situation d\u2019agent public\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=sri-lanka-fonction-publique-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/sri-lanka\/\">Convention France\u2013Sri Lanka : 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 Sri Lanka ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=sri-lanka-fonction-publique-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Sri Lanka \u203a Article 17 \u00b7 Fonction publique Convention France\u2013Sri LankaConvention sign\u00e9e \u00e0 Colombo le 17 septembre 1981, approuv\u00e9e par la loi n\u00b0 82-479 du 10 juin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22509,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23496","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23496","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=23496"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23496\/revisions"}],"predecessor-version":[{"id":29482,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23496\/revisions\/29482"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22509"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}