{"id":23523,"date":"2026-11-08T13:49:59","date_gmt":"2026-11-08T12:49:59","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/syrie\/fonction-publique\/"},"modified":"2026-11-09T01:07:30","modified_gmt":"2026-11-09T00:07:30","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/syrie\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose\u00a0? L\u2019article 18 de la convention France\u2013Syrie"},"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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La pension reste imposable en France seulement.\"}},{\"@type\":\"Question\",\"name\":\"Les personnes morales de droit public sont-elles vis\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 18 vise les r\u00e9mun\u00e9rations et pensions pay\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une de leurs personnes morales de droit public.\"}},{\"@type\":\"Question\",\"name\":\"Quelle r\u00e8gle pour un \u00e9tablissement public \u00e0 activit\u00e9 commerciale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour des services rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale publique, les articles 14, 15 et 17 s\u2019appliquent (article 18, paragraphe 3).\"}}]}<\/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\/syrie\/\">France\u2013Syrie<\/a> \u203a Article 18 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Syrie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de lettres du 16 d\u00e9cembre 2004 ajoutant un article 11 A sur les redevances<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose\u00a0? L\u2019article 18 de la convention France\u2013Syrie<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui paie. L\u2019exception vise la personne qui r\u00e9side dans l\u2019autre \u00c9tat et en a la seule nationalit\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/syrie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-syrie.webp\" alt=\"Damas, Syrie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Fonction publique<\/span><b>Damas, Syrie<\/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, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans cet \u00c9tat (article 18, paragraphe 1, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus et si la personne en est r\u00e9sidente et en poss\u00e8de la nationalit\u00e9 sans avoir celle du premier \u00c9tat (article 18, paragraphe 1, b).<\/li><li>Les pensions publiques suivent la m\u00eame logique\u00a0: imposables dans le seul \u00c9tat payeur, sauf r\u00e9sident et national de l\u2019autre \u00c9tat sans la nationalit\u00e9 du premier (article 18, paragraphe 2).<\/li><li>Pour une activit\u00e9 industrielle ou commerciale publique, les r\u00e8gles des salaires, des jetons de pr\u00e9sence et des pensions priv\u00e9es s\u2019appliquent (article 18, 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 en poste en Syrie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident et national syrien sans nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Syrie seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, retrait\u00e9 r\u00e9sident de Syrie de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Pension publique fran\u00e7aise, r\u00e9sident et national syrien sans nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Syrie seulement<\/span><span class=\"ref\">Art. 18 \u00a7 2 b<\/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. 18 \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 18, paragraphe 2<\/span><p>\u00ab a) Les pensions pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales ou par une de leurs personnes morales de droit public, 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 ne sont imposables que dans cet Etat. b) Toutefois, ces pensions ne sont imposables que dans l&#x27;autre Etat contractant si la personne physique est un r\u00e9sident de cet Etat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les deux conditions de l\u2019exception<\/h2><p>Une r\u00e9mun\u00e9ration ou une pension publique \u00e9chappe \u00e0 l\u2019\u00c9tat payeur seulement si ces conditions sont r\u00e9unies\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>La personne est r\u00e9sidente de l\u2019autre \u00c9tat au sens de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Nationalit\u00e9<\/b><span>Elle poss\u00e8de la nationalit\u00e9 de cet autre \u00c9tat sans poss\u00e9der celle de l\u2019\u00c9tat payeur.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Lieu des services<\/b><span>Pour une r\u00e9mun\u00e9ration d\u2019activit\u00e9, les services sont en outre rendus dans cet autre \u00c9tat.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un agent ou un retrait\u00e9 de la fonction publique fran\u00e7aise, le traitement ou la pension reste en principe imposable en France seulement, m\u00eame en cas d\u2019installation en Syrie. La double nationalit\u00e9 joue un r\u00f4le d\u00e9cisif\u00a0: une personne qui poss\u00e8de les deux nationalit\u00e9s ne peut pas b\u00e9n\u00e9ficier de l\u2019exception, et sa r\u00e9mun\u00e9ration publique reste imposable dans l\u2019\u00c9tat qui la verse.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-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 percevez un traitement ou une pension publique de France ou de Syrie en r\u00e9sidant dans l\u2019autre \u00c9tat\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-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\/syrie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/syrie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/syrie\/\">Convention France\u2013Syrie : 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\/syrie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/fonction-publique\/\" class=\"cur\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/syrie\/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>Un binational franco-syrien peut-il \u00eatre impos\u00e9 en Syrie sur sa pension publique fran\u00e7aise\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 2\u00a0: l\u2019exception suppose de ne pas poss\u00e9der la nationalit\u00e9 de l\u2019\u00c9tat payeur. La pension reste imposable en France seulement.<\/p><\/details><details><summary>Les personnes morales de droit public sont-elles vis\u00e9es\u00a0?<\/summary><p>Oui. L\u2019article 18 vise les r\u00e9mun\u00e9rations et pensions pay\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une de leurs personnes morales de droit public.<\/p><\/details><details><summary>Quelle r\u00e8gle pour un \u00e9tablissement public \u00e0 activit\u00e9 commerciale\u00a0?<\/summary><p>Pour des services rendus dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale publique, les articles 14, 15 et 17 s\u2019appliquent (article 18, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de lettres du 16 d\u00e9cembre 2004 ajoutant un article 11 A sur les redevances \u2014 Convention avec la Syrie du 17\/07\/1998 entr\u00e9e en vigueur le 01\/05\/2009 (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 2009. 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 Syrie ?<\/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=syrie-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\/syrie\/\">Convention France\u2013Syrie : 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 Syrie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=syrie-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\u2013Syrie \u203a Article 18 \u00b7 Fonction publique Convention France\u2013SyrieConvention sign\u00e9e \u00e0 Paris le 17 juillet 1998 (avec un protocole), compl\u00e9t\u00e9e par un accord sous forme d\u2019\u00e9change de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22512,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23523","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23523","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=23523"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23523\/revisions"}],"predecessor-version":[{"id":29531,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23523\/revisions\/29531"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22512"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}