7. Social Charges/Contributions in France

  1. Basic Rules
  2. Employers and Employees
  3. Self-Employed
  4. Retired Persons
  5. Early Retirees
  6. 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

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