{"consulte_le":"2026-10-21","refs":{"cv-art13-8-pensions":{"article":"convention FR-DE du 21/07/1959, art. 13 §8 (rédaction de l'avenant du 31/03/2015, art. VI 2.)","url":"https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000031890349","libelle":"Pensions privées et pensions légales : imposées dans l'État de résidence"},"cv-art14-1-public":{"article":"convention FR-DE du 21/07/1959, art. 14 §1 (rédaction de l'avenant, art. X)","url":"https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000031890349","libelle":"Salaires et pensions publics : imposés par l'État qui paie"},"cv-art14-nationalite":{"article":"convention FR-DE du 21/07/1959, art. 14 §1 2e phrase ; BOI-INT-CVB-DEU-10-40 n° 10","url":"https://bofip.impots.gouv.fr/bofip/2560-PGP.html/identifiant=BOI-INT-CVB-DEU-10-40-20120912","libelle":"Pension publique allemande : la France l'impose si le bénéficiaire est français sans être allemand"},"cv-art20-2a-bb":{"article":"convention FR-DE du 21/07/1959, art. 20 §2 a) bb) (rédaction de l'avenant, art. 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