{"id":23613,"date":"2026-11-08T14:03:28","date_gmt":"2026-11-08T13:03:28","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/zimbabwe\/fonction-publique\/"},"modified":"2026-11-09T01:18:08","modified_gmt":"2026-11-09T00:18:08","slug":"fonction-publique","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/zimbabwe\/fonction-publique\/","title":{"rendered":"Agent public ou retrait\u00e9 de la fonction publique\u00a0: qui vous impose selon l\u2019article 19 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 au Zimbabwe ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En principe non : elle n\u2019est imposable qu\u2019en France, sauf si les services ont \u00e9t\u00e9 rendus au Zimbabwe par un r\u00e9sident qui en a la seule nationalit\u00e9 (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Un binational franco-zimbabw\u00e9en est-il concern\u00e9 par l\u2019exception ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019exception suppose de poss\u00e9der la nationalit\u00e9 de l\u2019autre \u00c9tat sans poss\u00e9der en m\u00eame temps celle de l\u2019\u00c9tat qui paie (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Comment sont trait\u00e9es les pensions du Central African Pension Fund ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si elles sont soumises \u00e0 l\u2019imp\u00f4t selon la l\u00e9gislation du Zimbabwe, comme des pensions pay\u00e9es par le Zimbabwe (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\/zimbabwe\/\">France\u2013Zimbabwe<\/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\u2013Zimbabwe<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, 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 19 de la convention\u00a0?<\/h1>\n<p class=\"lead\">Les r\u00e9mun\u00e9rations et pensions pay\u00e9es par un \u00c9tat, une collectivit\u00e9 locale ou une personne morale de droit public ne sont imposables que dans l\u2019\u00c9tat qui les verse. L\u2019autre \u00c9tat ne les impose que pour des services rendus sur son sol par un r\u00e9sident qui a sa seule nationalit\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zimbabwe\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-zimbabwe.webp\" alt=\"Chutes Victoria, Zimbabwe\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Fonction publique<\/span><b>Chutes Victoria, Zimbabwe<\/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, une collectivit\u00e9 locale ou une personne morale de droit public au titre de services rendus \u00e0 cette entit\u00e9 ne sont imposables que dans cet \u00c9tat (article 19, paragraphe 1).<\/li><li>Elles ne sont imposables que dans l\u2019autre \u00c9tat si les services y sont rendus par un r\u00e9sident qui en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der celle du premier \u00c9tat (article 19, paragraphe 1).<\/li><li>Les pensions pay\u00e9es par le \u00ab\u00a0Central African Pension Fund\u00a0\u00bb et imposables au Zimbabwe sont trait\u00e9es comme des pensions pay\u00e9es par le Zimbabwe (article 19, 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, jetons de pr\u00e9sence et pensions priv\u00e9es (article 19, 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 de l\u2019\u00c9tat fran\u00e7ais en poste au Zimbabwe, de nationalit\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Agent recrut\u00e9 sur place, r\u00e9sident et seulement national du Zimbabwe<\/span><span class=\"etat \">Zimbabwe seulement<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Retrait\u00e9 de la fonction publique fran\u00e7aise, r\u00e9sident du Zimbabwe<\/span><span class=\"etat fr\">France seulement, sauf cas pr\u00e9vu au \u00a7 1<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Pension du Central African Pension Fund imposable au Zimbabwe<\/span><span class=\"etat \">Trait\u00e9e comme une pension publique du Zimbabwe<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>Activit\u00e9 industrielle ou commerciale d\u2019une personne publique<\/span><span class=\"etat \">R\u00e8gles des articles 15, 16 et 18<\/span><span class=\"ref\">Art. 19 \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 19, paragraphe 1<\/span><p>\u00ab Les r\u00e9mun\u00e9rations, y compris les pensions, pay\u00e9es par un \u00c9tat ou l&#x27;une de ses collectivit\u00e9s locales ou par une personne morale de droit public de cet \u00c9tat ou de ses collectivit\u00e9s locales, 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 \u00c9tat, collectivit\u00e9 ou personne morale ne sont imposables que dans cet \u00c9tat. Toutefois, ces r\u00e9mun\u00e9rations ne sont imposables que dans l&#x27;autre \u00c9tat si les services sont rendus dans cet \u00c9tat et si la personne physique est un r\u00e9sident de cet \u00c9tat et en poss\u00e8de la nationalit\u00e9 sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 du premier \u00c9tat. \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 au Zimbabwe reste en principe imposable en France, et seulement en France, sur sa pension publique. L\u2019exception ne vise que des services rendus dans l\u2019autre \u00c9tat par une personne qui en est r\u00e9sidente et en a la seule nationalit\u00e9. Pour un r\u00e9sident de France pay\u00e9 par une personne publique du Zimbabwe, la France tient compte du revenu mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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 au Zimbabwe\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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\/zimbabwe\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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\/zimbabwe\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/fonction-publique\/\" class=\"cur\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/zimbabwe\/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\u00e7aise sera-t-elle impos\u00e9e au Zimbabwe\u00a0?<\/summary><p>En principe non\u00a0: elle n\u2019est imposable qu\u2019en France, sauf si les services ont \u00e9t\u00e9 rendus au Zimbabwe par un r\u00e9sident qui en a la seule nationalit\u00e9 (article 19, paragraphe 1).<\/p><\/details><details><summary>Un binational franco-zimbabw\u00e9en est-il concern\u00e9 par l\u2019exception\u00a0?<\/summary><p>Non\u00a0: l\u2019exception suppose de poss\u00e9der la nationalit\u00e9 de l\u2019autre \u00c9tat sans poss\u00e9der en m\u00eame temps celle de l\u2019\u00c9tat qui paie (article 19, paragraphe 1).<\/p><\/details><details><summary>Comment sont trait\u00e9es les pensions du Central African Pension Fund\u00a0?<\/summary><p>Si elles sont soumises \u00e0 l\u2019imp\u00f4t selon la l\u00e9gislation du Zimbabwe, comme des pensions pay\u00e9es par le Zimbabwe (article 19, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le Zimbabwe (impots.gouv.fr). Statut : En vigueur depuis le 5 d\u00e9cembre 1996. 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 Zimbabwe ?<\/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=zimbabwe-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\/zimbabwe\/\">Convention France\u2013Zimbabwe : 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 Zimbabwe ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zimbabwe-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\u2013Zimbabwe \u203a Article 19 \u00b7 Fonction publique Convention France\u2013ZimbabweConvention sign\u00e9e \u00e0 Paris le 15 d\u00e9cembre 1993, avec un protocole sign\u00e9 le m\u00eame jour Agent public ou retrait\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22522,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23613","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23613","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=23613"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23613\/revisions"}],"predecessor-version":[{"id":29693,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23613\/revisions\/29693"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22522"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}