{"id":23568,"date":"2026-11-08T13:56:46","date_gmt":"2026-11-08T12:56:46","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/turquie\/fonction-publique\/"},"modified":"2026-11-09T01:12:23","modified_gmt":"2026-11-09T00:12:23","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/turquie\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de l\u2019\u00c9tat install\u00e9 en Turquie\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 19"},"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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le texte : l\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.\"}},{\"@type\":\"Question\",\"name\":\"Et un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 caract\u00e8re commercial ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour une activit\u00e9 industrielle ou commerciale exerc\u00e9e par une personne publique, ce sont les r\u00e8gles des salaires, tanti\u00e8mes et pensions priv\u00e9s qui s\u2019appliquent (article 19, paragraphe 2).\"}}]}<\/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\/turquie\/\">France\u2013Turquie<\/a> \u203a Article 19 \u00b7 Fonction publique<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Turquie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole<\/span><\/div>\n<h1>Agent public ou retrait\u00e9 de l\u2019\u00c9tat install\u00e9 en Turquie\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 19<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions vers\u00e9es par un \u00c9tat ou une collectivit\u00e9 au titre de services rendus ne sont imposables que dans cet \u00c9tat. Contrairement \u00e0 d\u2019autres conventions, le texte franco-turc ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-turquie.webp\" alt=\"Mosqu\u00e9e d\u2019Ortak\u00f6y et pont du Bosphore, Istanbul, Turquie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Mosqu\u00e9e d\u2019Ortak\u00f6y et pont du Bosphore, Istanbul, Turquie<\/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, y compris les pensions, pay\u00e9es par un \u00c9tat ou une collectivit\u00e9 au titre de services rendus ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/li><li>La r\u00e8gle vaut quel que soit le pays de r\u00e9sidence du b\u00e9n\u00e9ficiaire\u00a0: le texte ne pr\u00e9voit pas d\u2019exception li\u00e9e \u00e0 la nationalit\u00e9 (article 19, paragraphe 1).<\/li><li>Les r\u00e9mun\u00e9rations li\u00e9es \u00e0 une activit\u00e9 industrielle ou commerciale d\u2019une personne publique suivent les r\u00e8gles du priv\u00e9\u00a0: articles 15, 16 et 18 (article 19, paragraphe 2).<\/li><li>Les privil\u00e8ges fiscaux des agents diplomatiques et consulaires sont r\u00e9serv\u00e9s (article 27).<\/li><\/ul><\/div>\n<h2>Qui impose votre r\u00e9mun\u00e9ration 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 de l\u2019\u00c9tat fran\u00e7ais en poste en Turquie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise vivant en Turquie<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent ou retrait\u00e9 de l\u2019\u00c9tat turc vivant en France<\/span><span class=\"etat \">Turquie seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Salari\u00e9 d\u2019une activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles des salaires et pensions priv\u00e9s<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, y compris les pensions, pay\u00e9es par un Etat contractant ou l&#x27;une de ses subdivisions politiques ou collectivit\u00e9s locales soit directement ou 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 subdivision ou collectivit\u00e9, ne sont imposables que dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 2<\/span><p>\u00ab Les dispositions des articles 15, 16 et 18 s&#x27;appliquent aux r\u00e9mun\u00e9rations et pensions pay\u00e9es au titre de services rendus dans le cadre d&#x27;une activit\u00e9 industrielle ou commerciale exerc\u00e9e par un Etat contractant, l&#x27;une de ses subdivisions politiques, ou collectivit\u00e9s locales. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/enseignant-chercheur-recrute-par-la-mission-de-cooperation-educative-francaise\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>17 septembre 2026<\/small><\/div><p>Enseignant chercheur recrut\u00e9 par la mission de coop\u00e9ration \u00e9ducative fran\u00e7aise en Turquie\u00a0: agent de l&#x27;\u00c9tat non impos\u00e9 localement, il doit \u00eatre impos\u00e9 comme domicili\u00e9 en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/credit-bancaire-presente-comme-un-pret-venu-d-un-compte-turc-sans-justificatif\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>26 juillet 2022<\/small><\/div><p>Cr\u00e9dit bancaire pr\u00e9sent\u00e9 comme un pr\u00eat venu d&#x27;un compte turc\u00a0: sans justificatif, il reste tax\u00e9 d&#x27;office comme revenu d&#x27;origine ind\u00e9termin\u00e9e, mais sans majoration pour manquement d\u00e9lib\u00e9r\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-france-par-une-societe\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>13 mai 2025<\/small><\/div><p>Consultant r\u00e9sident fran\u00e7ais facturant ses missions en France par une soci\u00e9t\u00e9 suisse\u00a0: imposable \u00e0 son nom sur le fondement de l&#x27;article 155 A, majoration de 80 % confirm\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/turquie\/#decisions\">Voir les 3 d\u00e9cisions qui concernent la Turquie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un retrait\u00e9 de la fonction publique qui s\u2019installe en Turquie reste impos\u00e9 en France sur sa pension publique, m\u00eame s\u2019il devient r\u00e9sident turc. Dans une affaire jug\u00e9e, le statut exact de l\u2019employeur public en Turquie, service de l\u2019\u00c9tat ou \u00e9tablissement public, a d\u00e9termin\u00e9 la mani\u00e8re dont un enseignant \u00e9tait impos\u00e9 en France. Il faut donc identifier pr\u00e9cis\u00e9ment qui verse la r\u00e9mun\u00e9ration avant de partir.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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 ou retrait\u00e9 de la fonction publique et vous vivez ou allez vivre en Turquie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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\/turquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/turquie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/turquie\/\">Convention France\u2013Turquie : 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\/turquie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/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>Ma pension de fonctionnaire fran\u00e7ais sera-t-elle impos\u00e9e en Turquie\u00a0?<\/summary><p>Non\u00a0: elle n\u2019est imposable qu\u2019en France, \u00c9tat qui la verse au titre des services rendus (article 19, paragraphe 1).<\/p><\/details><details><summary>La nationalit\u00e9 turque change-t-elle quelque chose\u00a0?<\/summary><p>Pas selon le texte\u00a0: l\u2019article 19 ne pr\u00e9voit aucune exception li\u00e9e \u00e0 la nationalit\u00e9 ou \u00e0 la r\u00e9sidence du b\u00e9n\u00e9ficiaire.<\/p><\/details><details><summary>Et un salari\u00e9 d\u2019un \u00e9tablissement public \u00e0 caract\u00e8re commercial\u00a0?<\/summary><p>Pour une activit\u00e9 industrielle ou commerciale exerc\u00e9e par une personne publique, ce sont les r\u00e8gles des salaires, tanti\u00e8mes et pensions priv\u00e9s qui s\u2019appliquent (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole \u2014 Convention avec la Turquie (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 1989\u00a0; le dossier publi\u00e9 ne comporte ni avenant ni version modifi\u00e9e par la Convention multilat\u00e9rale. 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 Turquie ?<\/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=turquie-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\/turquie\/\">Convention France\u2013Turquie : 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 Turquie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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\u2013Turquie \u203a Article 19 \u00b7 Fonction publique Convention France\u2013TurquieConvention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole Agent public ou retrait\u00e9 de l\u2019\u00c9tat install\u00e9 en<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22517,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23568","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23568","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=23568"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23568\/revisions"}],"predecessor-version":[{"id":29604,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23568\/revisions\/29604"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22517"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}