Finance & Taxation
Personal Taxation in France
- 1. Overview
- 2. Top Tips
- 3. Income Tax Liability
- 4. Income Tax Return
- 5. Calculating Income Tax Liability
- 6. Payment of Income Tax
- 7. Social Security Contributions
- 8. Taxation of Investment Income
- 9. Local Property Taxes
- 10. French Wealth Tax
- 11. Capital Gains Tax
- 12. Gifts Tax
- 13. Tax Inspection
- 14. Tax Complaints
Guides to France
Property in France
- Buying property in France
- Buying off-plan in France
- French property auctions
- SCI Ownership
- French property rights
- Renting property in France
- Selling property in France
Building & Renovation
- Building a house in France
- French planning system
- Property renovation in France
- French property rights
- French Mobile Homes
Work & Business
Money & Taxation
- Banking in France
- French mortgages
- Currency Exchange
- Taxes in France
- French inheritance
- French home insurance
Living in France
Useful Links
AdvertiseNetwork Sites
Helpful Links
News
Services
- French Health Insurance
- French Home Insurance
- Inheritance Tax & Law Consultancy
- French Planning
- Transfer Money to France
- Metric Unit Conversion
If you require advice and assistance with the purchase of French property and moving to France, then take a look at the France Insider Property Clinic.
7. Social Charges/Contributions in France
- Basic Rules
- Employers and Employees
- Self-Employed
- Retired Persons
- Early Retirees
- Social Charges (CSG/CRDS)
7.4. Retired Persons
Retired persons from within the EEA reaching the official age of retirement and covered by an S1/E121 health certificate are not liable for social security contributions or social harges on their pension income.
Your liability is restricted the solidarity tax on investment and rental income, as well as capital gains, although here again there are exemptions, as we set out in our section on Social Charges.
Nevertheless, many retired expats in France are incorrectly assessed for liability to the social charges on their pensions.
You can read about the social charges on pension and other income at Social Charges on Pensions and Investment Income.
Those from the EEA on an S1 will not be liable for compulsory health insurance contributions, as you will be covered through the S1 arrangements.
When you also consider that the income tax system in France is generous to those on low to middle incomes, it is no wonder that many commentators consider France a tax haven for retired persons from within the EEA and certain other countries!
Next: Early Retirees
Back: Self-Employed
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