{"id":7259,"date":"2026-10-27T18:15:53","date_gmt":"2026-10-27T17:15:53","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/pension-ancien-fonctionnaire-international-imposition\/"},"modified":"2026-10-27T18:15:53","modified_gmt":"2026-10-27T17:15:53","slug":"pension-ancien-fonctionnaire-international-imposition","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/pension-ancien-fonctionnaire-international-imposition\/","title":{"rendered":"Pension of a former international civil servant: taxable?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

There is no single tax regime for pensions of former international civil servants. The France-IOM agreement expressly excludes pensions and annuities paid to former staff members from the salary exemption. For EU staff members, the tax authorities indicate that pensions for those living outside France remain subject to EU taxation. Your organization has its own specific guidelines: please read them before departure.<\/p>\n<\/div>\n

You spent your career working for an international organization. Your salary was subject to a special pension scheme. What about your pension?<\/p>\n

Pension processing is an issue that's often asked too late. Here's what the documents we've read say.<\/p>\n

1. The IOM case: pensions are excluded<\/strong><\/h2>\n

The bill authorizing the approval of the France-IOM agreement specifies that the exemption for salaries does not cover pensions and annuities paid to former staff members. Therefore, pensions follow the standard rules, unless otherwise stipulated.<\/p>\n

2. The case of the European Union<\/strong><\/h2>\n

The tax administration website indicates that retired or pensioned civil servants living abroad retain the same tax regime, and that their pensions remain subject to EU taxation. For the situation after returning to France, see the article on the pensions of Union employees<\/a>.<\/p>\n

3. Questions to ask before departure<\/strong><\/h2>\n