{"id":23588,"date":"2026-11-08T13:59:35","date_gmt":"2026-11-08T12:59:35","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/venezuela\/pensions-retraite\/"},"modified":"2026-11-09T01:14:56","modified_gmt":"2026-11-09T00:14:56","slug":"pensions-retraite","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/venezuela\/pensions-retraite\/","title":{"rendered":"Retrait\u00e9 au Venezuela\u00a0: qui impose votre pension selon l\u2019article 18 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 retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e au Venezuela ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle est imposable en France (article 18, paragraphe 2) ; le Venezuela exempte alors ces revenus de son imp\u00f4t (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de l\u2019article 18, paragraphe 1 : hors s\u00e9curit\u00e9 sociale, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Mes cotisations \u00e0 un r\u00e9gime de retraite \u00e9tranger sont-elles prises en compte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sous conditions, les cotisations d\u2019un non-national \u00e0 un r\u00e9gime reconnu dans l\u2019autre \u00c9tat sont trait\u00e9es comme celles d\u2019un r\u00e9gime local, si l\u2019autorit\u00e9 comp\u00e9tente l\u2019admet (article 24, paragraphe 5).\"}}]}<\/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\/venezuela\/\">France\u2013Venezuela<\/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\u2013Venezuela<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Retrait\u00e9 au Venezuela\u00a0: qui impose votre pension selon l\u2019article 18 de la convention\u00a0?<\/h1>\n<p class=\"lead\">Une pension priv\u00e9e li\u00e9e \u00e0 un ancien emploi n\u2019est imposable que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le retrait\u00e9. Les pensions vers\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale restent imposables dans l\u2019\u00c9tat dont rel\u00e8ve le r\u00e9gime, la double imposition \u00e9tant ensuite corrig\u00e9e.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-venezuela.webp\" alt=\"Caracas, Venezuela\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 18 \u00b7 Pensions de retraite<\/span><b>Caracas, Venezuela<\/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 au titre d\u2019un emploi ant\u00e9rieur ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sous r\u00e9serve de l\u2019article 19 (article 18, paragraphe 1).<\/li><li>Les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d\u2019un \u00c9tat sont imposables dans cet \u00c9tat (article 18, paragraphe 2).<\/li><li>Un r\u00e9sident du Venezuela dont la pension de s\u00e9curit\u00e9 sociale fran\u00e7aise est imposable en France en est exempt\u00e9 au Venezuela (article 23, paragraphe 2, a).<\/li><li>Un r\u00e9sident de France qui per\u00e7oit une pension de s\u00e9curit\u00e9 sociale v\u00e9n\u00e9zu\u00e9lienne obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Venezuela, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/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>Pension priv\u00e9e hors s\u00e9curit\u00e9 sociale, retrait\u00e9 r\u00e9sident du Venezuela<\/span><span class=\"etat \">Venezuela seulement<\/span><span class=\"ref\">Art. 18 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale fran\u00e7aise, retrait\u00e9 r\u00e9sident du Venezuela<\/span><span class=\"etat fr\">France\u00a0; exemption au Venezuela<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Pension de s\u00e9curit\u00e9 sociale v\u00e9n\u00e9zu\u00e9lienne, retrait\u00e9 r\u00e9sident de France<\/span><span class=\"etat \">Les deux, avec cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 18 \u00a7 2 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension publique (\u00c9tat, collectivit\u00e9)<\/span><span class=\"etat \">\u00c9tat qui la verse seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">La convention ne d\u00e9finit pas la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale\u00a0; la fronti\u00e8re entre les paragraphes 1 et 2 de l\u2019article 18 se v\u00e9rifie r\u00e9gime par r\u00e9gime.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 18, paragraphes 1 et 2<\/span><p>\u00ab Sous r\u00e9serve des dispositions de l&#x27;article 19, les pensions et autres r\u00e9mun\u00e9rations similaires, pay\u00e9es \u00e0 un r\u00e9sident d&#x27;un Etat contractant au titre d&#x27;un emploi ant\u00e9rieur, ne sont imposables que dans cet Etat. 2. Nonobstant les dispositions du paragraphe 1, les pensions et autres sommes pay\u00e9es en application de la l\u00e9gislation sur la s\u00e9curit\u00e9 sociale d&#x27;un Etat contractant sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Sous r\u00e9serve des dispositions du b, lorsqu&#x27;un r\u00e9sident du Venezuela re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la Convention, sont imposables en France, ces revenus sont exempt\u00e9s de l&#x27;imp\u00f4t v\u00e9n\u00e9zu\u00e9lien. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions dans l\u2019ordre<\/h2><p>Pour savoir o\u00f9 votre pension sera impos\u00e9e\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Origine publique\u00a0?<\/b><span>Une pension pay\u00e9e par un \u00c9tat ou une collectivit\u00e9 rel\u00e8ve de l\u2019article 19.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9curit\u00e9 sociale\u00a0?<\/b><span>Elle reste imposable dans l\u2019\u00c9tat qui la verse, avec correction de la double imposition (article 18, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Autre pension priv\u00e9e<\/b><span>Elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9 (article 18, paragraphe 1).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/geologue-en-mission-au-venezuela-paye-via-des-societes-des-iles-vierges\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>23 mai 2024<\/small><\/div><p>G\u00e9ologue en mission au Venezuela pay\u00e9 via des soci\u00e9t\u00e9s des \u00eeles Vierges britanniques et de Hong Kong\u00a0: ses honoraires sont imposables en France au titre de l&#x27;article 155 A, avec la majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/venezuela\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Venezuela \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer au Venezuela ne fait pas sortir toutes les pensions fran\u00e7aises du champ de l\u2019imp\u00f4t fran\u00e7ais\u00a0: les pensions de s\u00e9curit\u00e9 sociale restent imposables en France, le Venezuela les exemptant alors. Les autres pensions priv\u00e9es li\u00e9es \u00e0 un emploi ant\u00e9rieur ne sont imposables qu\u2019au Venezuela. Classer chaque pension avant le d\u00e9part permet d\u2019anticiper o\u00f9 et comment elle sera d\u00e9clar\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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>Classer mes pensions avant le d\u00e9part<\/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 une ou plusieurs pensions fran\u00e7aises et envisagez de vivre au Venezuela\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/venezuela\/\">Convention France\u2013Venezuela : 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\/venezuela\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\" class=\"cur\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/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 retraite de s\u00e9curit\u00e9 sociale fran\u00e7aise est-elle impos\u00e9e au Venezuela\u00a0?<\/summary><p>Elle est imposable en France (article 18, paragraphe 2)\u00a0; le Venezuela exempte alors ces revenus de son imp\u00f4t (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Une pension priv\u00e9e peut-elle \u00eatre impos\u00e9e dans les deux pays\u00a0?<\/summary><p>Non au regard de l\u2019article 18, paragraphe 1\u00a0: hors s\u00e9curit\u00e9 sociale, elle n\u2019est imposable que dans l\u2019\u00c9tat de r\u00e9sidence du retrait\u00e9.<\/p><\/details><details><summary>Mes cotisations \u00e0 un r\u00e9gime de retraite \u00e9tranger sont-elles prises en compte\u00a0?<\/summary><p>Sous conditions, les cotisations d\u2019un non-national \u00e0 un r\u00e9gime reconnu dans l\u2019autre \u00c9tat sont trait\u00e9es comme celles d\u2019un r\u00e9gime local, si l\u2019autorit\u00e9 comp\u00e9tente l\u2019admet (article 24, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le V\u00e9n\u00e9zu\u00e9la &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 15 octobre 1993. 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 Venezuela ?<\/span><h3>Classer mes pensions avant le d\u00e9part\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=venezuela-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\/venezuela\/\">Convention France\u2013Venezuela : 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 Venezuela ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\u2013Venezuela \u203a Article 18 \u00b7 Pensions de retraite Convention France\u2013VenezuelaConvention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour Retrait\u00e9 au Venezuela\u00a0:<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22519,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23588","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23588","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=23588"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23588\/revisions"}],"predecessor-version":[{"id":29636,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23588\/revisions\/29636"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22519"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}