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International retirement
Retiring abroad: it is not your country that decides where your pension is taxed, it is the tax treaty.
A private-sector pension may be taxed only in your new country, only in France, or in both with a tax credit. It all depends on the tax treaty and the type of pension. Here is how to read it before choosing.
Depending on the treaty
Where your pension is taxed, in a few countries.
| Country | General scheme and Agirc-Arrco | Public pension |
|---|---|---|
| Portugal | In Portugal only (Article 19) | In France, except for Portuguese nationals |
| Spain | In Spain only (Article 18) | In France (Article 19) |
| Italy | In France and Italy, with a tax credit (Article 18 § 2) | In France |
| Mauritius | In France (Article 18 § 2) | In France, except for Mauritian nationals |
| Morocco | In Morocco (Article 17 of the 1970 treaty) | In Morocco too: Article 17 does not distinguish |
Each country profile in our guide gives the rule in its treaty, verified in the text. Agirc-Arrco is classified among social security pensions by the French tax authorities (BOI-INT-DG-20-20-50).
Before leaving
What to settle before departure.
In the European Union, a retiree who receives only a French pension remains covered by France with the S1 form. Elsewhere, the CFE (French expatriates' social security fund) or international insurance takes over.
Frequently asked questions
What clients ask us.
Does the 20% minimum rate apply to my entire pension?
To the share taxable in France, when the treaty allocates your pension to France. You can ask to be taxed at the average rate of your worldwide income if it is lower (Article 197 A of the French Tax Code): this is often the case for a modest pension.
Do I need to declare my accounts opened abroad?
As long as you are a French resident, yes, every year: forgetting costs €1,500 per account. Once you become a non-resident, the obligation ceases, and it resumes if you return to France.
My partner and I are leaving on different dates: who is resident where?
Your household counts among the criteria of Article 4 B of the French Tax Code: as long as your spouse and children live in France, you may remain resident there even if you live elsewhere. The departure timetable is set together.
Can you buy back pension quarters if you have worked abroad?
Yes, under certain conditions: 5 years of coverage by a French health insurance scheme and an application within 10 years. Costs, options, and the procedure are detailed in our guide to buying back pension quarters for expatriates.
How to continue contributing to the French pension system from abroad?
Through the voluntary retirement insurance scheme of the Caisse des Français de l'Étranger (French Nationals Abroad Fund): you contribute as you would in France, and the contributions are credited to your retirement account. Membership requires, in particular, six months of old-age pension contributions before departure or five years of affiliation with a French health insurance scheme.
French pension
Receiving your French pension from abroad.
Yes. French pensions are received in the country of residence. Certain steps still need to be taken to continue receiving them, including providing proof of life annually.
Yes, regardless of nationality. The life certificate is completed by the local authority (town hall, notary, police, or consulate, depending on the country) or validated via the "My Life Certificate" application. It must be returned under 2 months, Otherwise, pension payments are suspended. The details are here.
Within the European Union and the EEA, each country pays its share of the pension. Without an agreement, the French pension is calculated only on periods of insurance in France, without coordination with the country of residence.
Yes, through the retirement insurance of the Caisse des Français de l'Étranger, or through the purchase of contributions for an activity abroad (5 years of French health insurance, application within 10 years). See the buyback guide.
Pension taxation is addressed page by page in a non-resident's French pension ; the effect of a departure on rights, in secondment or expatriation. Sources: Retirement insurance (lassuranceretraite.fr), Caisse des Français de l'Étranger (cfe.fr), Info Retraite.
