In summary…
The French tax authorities indicate that the pensions of former EU officials living outside France remain subject to EU taxation. The point that remains to be confirmed in writing concerns tax residency after retirement: the official sources we have consulted do not provide a definitive answer, and an association of former EU officials believes that Article 13 of Protocol No. 7 does not apply to retirees.
You are approaching retirement from an EU institution. You are hesitating between staying in Brussels or Luxembourg, returning to France, or moving elsewhere. The question is: who taxes your pension, and where will you be domiciled?
Here is what official sources say, what they don't say, and the questions to ask before deciding.
1. What is established
The tax administration's page dedicated to employees of international organizations and European institutions indicates that the pensions of individuals living outside France remain subject to EU taxation. This is the same mechanism as for salaries: a tax levied for the benefit of the EU, which replaces the national tax.
2. What is not established in the sources consulted
- Tax residence after retirement. Article 13 of Protocol No. 7 addresses officials who move to another Member State "solely for the purpose of exercising their official duties." The Association of Former Staff of the European Institutions (AIACE) indicates that this article does not apply to retirees. This is not an official source; this point should be confirmed with your administrative office and the relevant authorities.
- The situation of a retiree who returns to live in France. The pages we read deal with those who live outside of France. Returning to France is a separate case.
3. The three questions to ask in writing before deciding
Ask your institution's Principal Management Office (PMO) and your tax office:
- My pension tax: who do I deal with depending on the country I live in?
- My tax residence after retirement: does Article 13 still apply to me?
- My other income (rent, investments, life insurance): in which country will it be taxed?
4. Fictional example: Marc, 62 years old, retiring in 18 months
Situation. Marc, a French national working for the European Union, has lived in Brussels for 25 years. He has a second home in Provence and a Luxembourg life insurance policy.
Issue. He wants to choose between staying in Brussels and spending most of the year in Provence, without knowing the effect on his tax.
Strategy. He asks the three questions above in writing, before any decision to move or buy back the contract.
Result. Three written answers in hand before choosing the location of one's retirement, instead of a decision made on a supposed rule.
This is an illustrative example; it does not reflect the situation of any particular client.
5. What needs to be prepared in terms of heritage
Your financial assets (life insurance, investments) supplement your pension and are used for inheritance. Their organization depends on your country of residence. See Luxembourg life insurance and tax domicile and returning to France with a foreign life insurance policy.
Frequently asked questions
Is my pension taxed twice?
The administration's website states that it remains mandatory for those living outside France. For a return to France, request written confirmation before traveling.
Does Article 13 apply to retirees?
The official sources we consulted do not state this. An association of former employees of European institutions believes the opposite. This needs to be confirmed in writing.
When should I start preparing?
Eighteen to twenty-four months before retirement: time to ask questions, get answers and arrange contracts without rushing.
Are you preparing for your retirement?
We prepare the questions to ask with you, then we organize the assets according to the answer: capital, life insurance, inheritance.
Are you a tax lawyer, notary, or chartered accountant, and do some of your clients work for a European institution? We can work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
Book an appointment
A 30-minute exchange is enough to lay out your situation. Book a time slot.
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
