{"id":244948,"date":"2026-11-09T14:41:43","date_gmt":"2026-11-09T13:41:43","guid":{"rendered":"https:\/\/arlettipartners.com\/?news=pensions-publiques-residence-fiscale-double-nationalite-reponse-202-2026"},"modified":"2026-11-09T14:54:22","modified_gmt":"2026-11-09T13:54:22","slug":"pensions-publiques-residence-fiscale-double-nationalite-reponse-202-2026","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/pensions-publiques-residence-fiscale-double-nationalite-reponse-202-2026\/","title":{"rendered":"Pensions publiques, r\u00e9sidence fiscale et double nationalit\u00e9 : les pr\u00e9cisions de l’administration fiscale italienne (Agenzia delle Entrate) (R\u00e9ponse n\u00b0 202\/2026)"},"content":{"rendered":"

Par la r\u00e9ponse \u00e0 une demande de rescrit (interpello) n\u00b0 202 du 5 novembre 2026<\/a>, l’administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 le traitement fiscal d’une pension publique italienne per\u00e7ue par un r\u00e9sident \u00e0 l’\u00e9tranger poss\u00e9dant la double nationalit\u00e9 italienne et celle de l’\u00c9tat \u00e9tranger dans lequel il r\u00e9side. La question porte en particulier sur l’application de la Convention contre les doubles impositions entre l’Italie et le Liban et sur le r\u00f4le de la nationalit\u00e9 dans la d\u00e9termination de l’\u00c9tat comp\u00e9tent pour imposer le revenu de pension.<\/p>\n

La r\u00e9ponse souligne que le transfert de la r\u00e9sidence fiscale \u00e0 l’\u00e9tranger n’entra\u00eene pas n\u00e9cessairement le transfert de l’imposition de la pension vers l’\u00c9tat de r\u00e9sidence, car il faut \u00e9galement tenir compte de la nature de la prestation de retraite et des dispositions conventionnelles sp\u00e9cifiques applicables.<\/p>\n

Table des mati\u00e8res<\/h2>\n
    \n
  1. Le cas : pension INPS et r\u00e9sidence au Liban<\/a><\/li>\n
  2. Le r\u00e9gime des pensions publiques dans la Convention fiscale Italie\u2013Liban<\/a><\/li>\n
  3. La pr\u00e9cision de l’Agenzia delle Entrate<\/a><\/li>\n
  4. Les v\u00e9rifications \u00e0 effectuer pour les retrait\u00e9s r\u00e9sidant \u00e0 l’\u00e9tranger<\/a><\/li>\n<\/ol>\n

    Le cas : pension INPS et r\u00e9sidence au Liban<\/h2>\n

    Le contribuable, r\u00e9sident de la R\u00e9publique libanaise et inscrit \u00e0 l’AIRE, poss\u00e8de \u00e0 la fois la nationalit\u00e9 italienne et la nationalit\u00e9 libanaise. Depuis le 1er septembre 2026, il per\u00e7oit une pension vers\u00e9e par l’INPS, issue de l’ancienne gestion INPDAP, \u00e0 la suite d’une relation de travail ant\u00e9rieure au service d’un minist\u00e8re italien, d’une dur\u00e9e d’environ 35 ans.<\/p>\n

    Face aux incertitudes apparues avec l’organisme de s\u00e9curit\u00e9 sociale quant au traitement fiscal correct, le retrait\u00e9 a demand\u00e9 si le revenu devait \u00eatre impos\u00e9 en Italie ou exclusivement au Liban. Selon son interpr\u00e9tation, la possession de la nationalit\u00e9 libanaise et la r\u00e9sidence dans cet \u00c9tat suffiraient \u00e0 exclure l’imposition italienne, malgr\u00e9 le maintien de la nationalit\u00e9 italienne.<\/p>\n

    La demande na\u00eet d’un doute qui peut aussi surgir apr\u00e8s une installation stable \u00e0 l’\u00e9tranger : la r\u00e9sidence fiscale et la nationalit\u00e9 sont des \u00e9l\u00e9ments distincts et peuvent remplir des fonctions diff\u00e9rentes dans les conventions internationales. L’inscription \u00e0 l’AIRE constitue une donn\u00e9e d’\u00e9tat civil pertinente, mais elle ne suffit pas, \u00e0 elle seule, \u00e0 identifier l’\u00c9tat auquel il revient d’imposer chaque cat\u00e9gorie de revenu. De plus, pour les pensions, il convient d’examiner l’origine de la prestation et les r\u00e8gles sp\u00e9cifiques pr\u00e9vues par l’accord entre les deux pays.<\/p>\n

    Le r\u00e9gime des pensions publiques dans la Convention fiscale Italie\u2013Liban<\/h2>\n

    En droit interne, les articles 3<\/a> et 23, alin\u00e9a 2, lettre a), du TUIR<\/a> pr\u00e9voient respectivement l’imposition des non-r\u00e9sidents sur les revenus produits en Italie et la pertinence fiscale des pensions vers\u00e9es par des d\u00e9biteurs italiens. Il faut toutefois coordonner ces dispositions avec les conventions internationales contre les doubles impositions, selon les principes rappel\u00e9s \u00e9galement par l’article 169 du TUIR<\/a>.<\/p>\n

    L’analyse requiert donc deux v\u00e9rifications successives. Il faut d’abord \u00e9tablir si, selon les r\u00e8gles italiennes, la pension constitue un revenu de source italienne ; il faut ensuite appliquer la Convention, qui peut modifier la r\u00e9partition du pouvoir d’imposition entre les \u00c9tats. Il ne suffit donc pas de conna\u00eetre l’organisme qui verse mat\u00e9riellement la pension : la relation de travail dont d\u00e9coule la prestation et la disposition conventionnelle qui la r\u00e9git sont \u00e9galement d\u00e9terminantes.<\/p>\n

    La Convention fiscale Italie\u2013Liban, ratifi\u00e9e par la loi n\u00b0 87\/2011<\/a>, pr\u00e9voit \u00e0 l’article 19, paragraphe 2, lettre a)<\/a>, que les pensions vers\u00e9es au titre de services rendus \u00e0 l’\u00c9tat, \u00e0 ses subdivisions ou \u00e0 ses collectivit\u00e9s locales ne sont, en r\u00e8gle g\u00e9n\u00e9rale, imposables que dans l’\u00c9tat dont elles proviennent.<\/p>\n

    La lettre b) introduit ensuite une d\u00e9rogation : l’imposition exclusive passe \u00e0 l’\u00c9tat \u00e9tranger de r\u00e9sidence uniquement lorsque le b\u00e9n\u00e9ficiaire en est r\u00e9sident et ressortissant, sans poss\u00e9der \u00e9galement la nationalit\u00e9 de l’\u00c9tat qui verse la pension<\/b>. La condition de nationalit\u00e9 doit donc \u00eatre appr\u00e9ci\u00e9e dans ses deux composantes. La notion de \u00ab ressortissant \u00bb est en outre d\u00e9finie par l’article 3 de la m\u00eame Convention<\/a>.<\/p>\n

    Les conditions pr\u00e9vues par la lettre b) doivent \u00eatre r\u00e9unies simultan\u00e9ment. Il ne suffit donc pas que le retrait\u00e9 soit seulement r\u00e9sident et ressortissant de l’\u00c9tat \u00e9tranger : il doit aussi ne pas poss\u00e9der la nationalit\u00e9 de l’\u00c9tat dont provient la pension. Cette distinction est d\u00e9cisive dans les cas de double nationalit\u00e9, car l’existence de deux nationalit\u00e9s peut emp\u00eacher le transfert de l’imposition exclusive \u00e0 l’\u00c9tat de r\u00e9sidence, sans pour autant remettre en cause la r\u00e9sidence fiscale \u00e9trang\u00e8re du b\u00e9n\u00e9ficiaire.<\/p>\n

    La pr\u00e9cision de l’Agenzia delle Entrate<\/h2>\n

    Dans le cas examin\u00e9, la double nationalit\u00e9 emp\u00eache l’application de la d\u00e9rogation pr\u00e9vue \u00e0 l’article 19, paragraphe 2, lettre b). La nationalit\u00e9 libanaise n’efface en effet pas la nationalit\u00e9 italienne et, par cons\u00e9quent, la pension publique reste imposable exclusivement en Italie<\/b>, m\u00eame si le contribuable est fiscalement r\u00e9sident au Liban.<\/p>\n

    L’Agenzia delle Entrate pr\u00e9cise toutefois que cette conclusion suppose la nature effectivement publique<\/b> de la pension, li\u00e9e \u00e0 des services rendus \u00e0 l’\u00c9tat italien, ainsi que la r\u00e9sidence fiscale \u00e9trang\u00e8re d\u00e9clar\u00e9e par le demandeur. Il s’agit de circonstances de fait qui n’ont pas \u00e9t\u00e9 v\u00e9rifi\u00e9es dans le cadre de la r\u00e9ponse \u00e0 la demande de rescrit.<\/p>\n

    Les v\u00e9rifications \u00e0 effectuer pour les retrait\u00e9s r\u00e9sidant \u00e0 l’\u00e9tranger<\/h2>\n

    Cette pr\u00e9cision ne signifie pas que toute pension vers\u00e9e par l’INPS \u00e0 un r\u00e9sident \u00e0 l’\u00e9tranger soit imposable uniquement en Italie. Il faut d\u00e9terminer la nature publique ou priv\u00e9e de la prestation, l’ancien employeur, la r\u00e9sidence fiscale et les nationalit\u00e9s poss\u00e9d\u00e9es, ainsi que la formulation de la convention sp\u00e9cifique applicable.<\/p>\n

    La Convention r\u00e9git s\u00e9par\u00e9ment, \u00e0 l’article 18<\/a>, les pensions relatives \u00e0 des relations de travail ne relevant pas de fonctions publiques, selon des conditions diff\u00e9rentes de celles de l’article 19. La qualification de la prestation de retraite est donc essentielle pour d\u00e9terminer la r\u00e8gle applicable.<\/p>\n

    Pour ceux qui s’installent \u00e0 l’\u00e9tranger ou per\u00e7oivent d\u00e9j\u00e0 une pension italienne, une \u00e9valuation pr\u00e9alable de la situation fiscale et de la documentation disponible peut aider \u00e0 identifier l’\u00c9tat d’imposition correct et \u00e0 \u00e9viter des traitements fiscaux non conformes aux dispositions conventionnelles.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Avec la R\u00e9ponse n\u00b0 202\/2026, l’administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 que la pension publique INPS (ex-INPDAP) d’un r\u00e9sident au Liban ayant la double nationalit\u00e9 italienne et libanaise reste imposable exclusivement en Italie, en vertu de l’article 19 de la Convention fiscale Italie\u2013Liban.<\/p>\n","protected":false},"author":110,"featured_media":195748,"template":"","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1451],"tags":[7282],"country":[1505,2335],"container":[],"service":[6448,6486],"tag-di-competenza":[5606],"class_list":["post-244948","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","tag-news","country-italie","country-liban","service-tax-and-legal-service-for-individuals","service-online-tax-declaration-italy-eng","tag-di-competenza-team-fiscale-internazionale-fr"],"acf":[],"yoast_head":"\nPension publique et double 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