{"id":23550,"date":"2026-11-08T13:54:13","date_gmt":"2026-11-08T12:54:13","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/"},"modified":"2026-11-09T01:10:30","modified_gmt":"2026-11-09T00:10:30","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose selon l\u2019article 20 de la convention\u00a0?"},"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 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.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 de fonctionnaire fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 Trinit\u00e9-et-Tobago ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non en principe : elle n\u2019est imposable qu\u2019en France, sauf si vous r\u00e9sidez \u00e0 Trinit\u00e9-et-Tobago et en poss\u00e9dez la nationalit\u00e9 (article 20, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Un agent recrut\u00e9 localement par une administration fran\u00e7aise est-il impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non s\u2019il r\u00e9side \u00e0 Trinit\u00e9-et-Tobago et en a la nationalit\u00e9, ou s\u2019il n\u2019y est pas devenu r\u00e9sident \u00e0 seule fin de rendre les services (article 20, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019article 20 vise-t-il les entreprises publiques ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour une activit\u00e9 industrielle ou commerciale : les articles 16, 17 et 19 s\u2019appliquent (article 20, 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\/trinite-et-tobago\/\">France\u2013Trinit\u00e9-et-Tobago<\/a> \u203a Article 20 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Trinit\u00e9-et-Tobago<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose selon l\u2019article 20 de la convention\u00a0?<\/h1>\n<p class=\"lead\">Les traitements et pensions pay\u00e9s par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public restent imposables dans l\u2019\u00c9tat qui les verse. L\u2019autre \u00c9tat ne retrouve le droit d\u2019imposer que dans des cas pr\u00e9cis li\u00e9s \u00e0 la r\u00e9sidence et \u00e0 la nationalit\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-trinite-et-tobago.webp\" alt=\"Port of Spain, Trinit\u00e9-et-Tobago\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Fonction publique<\/span><b>Port of Spain, Trinit\u00e9-et-Tobago<\/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 publiques autres que les pensions ne sont imposables que dans l\u2019\u00c9tat qui les paie (article 20, paragraphe 1, a).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus par un r\u00e9sident qui en a la nationalit\u00e9 ou qui n\u2019y est pas devenu r\u00e9sident \u00e0 seule fin de rendre les services (article 20, paragraphe 1, b).<\/li><li>Les pensions publiques ne sont imposables que dans l\u2019\u00c9tat qui les verse, sauf si le retrait\u00e9 r\u00e9side dans l\u2019autre \u00c9tat et en poss\u00e8de la nationalit\u00e9 (article 20, paragraphe 2).<\/li><li>Les r\u00e9mun\u00e9rations et pensions li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent les r\u00e8gles des salaires, tanti\u00e8mes et pensions priv\u00e9es (article 20, 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 fran\u00e7ais envoy\u00e9 en poste \u00e0 Trinit\u00e9-et-Tobago par l\u2019\u00c9tat<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident et national de Trinit\u00e9-et-Tobago<\/span><span class=\"etat \">Trinit\u00e9-et-Tobago seulement<\/span><span class=\"ref\">Art. 20 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise, r\u00e9sident de Trinit\u00e9-et-Tobago<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>M\u00eame retrait\u00e9, ayant la nationalit\u00e9 de Trinit\u00e9-et-Tobago<\/span><span class=\"etat \">Trinit\u00e9-et-Tobago seulement<\/span><span class=\"ref\">Art. 20 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles des articles 16, 17 et 19<\/span><span class=\"ref\">Art. 20 \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 20, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, autres que les pensions, pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales, ou par une personne morale de droit public \u00e0 une personne physique, au titre de services rendus \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9, ou \u00e0 cette personne morale de droit public, ne sont imposables que dans cet Etat. b) Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre Etat contractant si les services sont rendus dans cet Etat et si la personne physique est un r\u00e9sident de cet Etat qui\u00a0: i) poss\u00e8de la nationalit\u00e9 de cet Etat, ou ii) n&#x27;est pas devenu un r\u00e9sident de cet Etat \u00e0 seule fin de rendre les services. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 2<\/span><p>\u00ab Les pensions pay\u00e9es par un Etat contractant ou l&#x27;une de ses collectivit\u00e9s locales ou par une personne morale 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 \u00e0 cet Etat ou \u00e0 cette collectivit\u00e9, ou \u00e0 cette personne morale de droit public, 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. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un fonctionnaire fran\u00e7ais qui prend sa retraite \u00e0 Trinit\u00e9-et-Tobago reste en principe imposable en France sur sa pension publique\u00a0; la nationalit\u00e9 de Trinit\u00e9-et-Tobago, combin\u00e9e \u00e0 la r\u00e9sidence, inverse la r\u00e8gle. Pour un agent en activit\u00e9, la condition \u00ab\u00a0devenu r\u00e9sident \u00e0 seule fin de rendre les services\u00a0\u00bb est d\u00e9cisive. La France calcule ensuite son imp\u00f4t au taux correspondant au total des revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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 le point sur ma pension publique<\/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 li\u00e9s \u00e0 Trinit\u00e9-et-Tobago\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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\/trinite-et-tobago\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/\">Convention France\u2013Trinit\u00e9-et-Tobago : 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\/trinite-et-tobago\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/fonction-publique\/\" class=\"cur\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/plus-values\/\"><small>Art. 23<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/trinite-et-tobago\/double-imposition\/\"><small>Art. 24<\/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 de fonctionnaire fran\u00e7aise sera-t-elle impos\u00e9e \u00e0 Trinit\u00e9-et-Tobago\u00a0?<\/summary><p>Non en principe\u00a0: elle n\u2019est imposable qu\u2019en France, sauf si vous r\u00e9sidez \u00e0 Trinit\u00e9-et-Tobago et en poss\u00e9dez la nationalit\u00e9 (article 20, paragraphe 2).<\/p><\/details><details><summary>Un agent recrut\u00e9 localement par une administration fran\u00e7aise est-il impos\u00e9 en France\u00a0?<\/summary><p>Non s\u2019il r\u00e9side \u00e0 Trinit\u00e9-et-Tobago et en a la nationalit\u00e9, ou s\u2019il n\u2019y est pas devenu r\u00e9sident \u00e0 seule fin de rendre les services (article 20, paragraphe 1, b).<\/p><\/details><details><summary>L\u2019article 20 vise-t-il les entreprises publiques\u00a0?<\/summary><p>Non pour une activit\u00e9 industrielle ou commerciale\u00a0: les articles 16, 17 et 19 s\u2019appliquent (article 20, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec Trinit\u00e9-et-Tobago &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1989. 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 \u00e0 Trinit\u00e9-et-Tobago ?<\/span><h3>Faire le point sur ma pension publique\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=trinite-et-tobago-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\/trinite-et-tobago\/\">Convention France\u2013Trinit\u00e9-et-Tobago : 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 \u00e0 Trinit\u00e9-et-Tobago ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=trinite-et-tobago-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\u2013Trinit\u00e9-et-Tobago \u203a Article 20 \u00b7 Fonction publique Convention France\u2013Trinit\u00e9-et-TobagoConvention sign\u00e9e \u00e0 Port d\u2019Espagne le 5 ao\u00fbt 1987, avec un protocole sign\u00e9 le m\u00eame jour Agent public ou<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22515,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23550","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23550","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=23550"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23550\/revisions"}],"predecessor-version":[{"id":29573,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23550\/revisions\/29573"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22515"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}