{"id":98114,"date":"2025-08-28T06:48:10","date_gmt":"2025-08-28T06:48:10","guid":{"rendered":"https:\/\/www.newsbeep.com\/uk\/98114\/"},"modified":"2025-08-28T06:48:10","modified_gmt":"2025-08-28T06:48:10","slug":"understanding-french-social-charges-on-uk-government-pensions-official-clarification","status":"publish","type":"post","link":"https:\/\/www.newsbeep.com\/uk\/98114\/","title":{"rendered":"Understanding French Social Charges on UK Government Pensions: Official Clarification"},"content":{"rendered":"

The DGFiP clarified the rules to The Connexion after several readers reported unexpected charges<\/p>\n

\n Some pensioners who previously worked in the UK public sector have reported issues
\n New Africa\/Shutterstock\n <\/p>\n

The
\nConnexion has received confirmation from the central French tax authorities that
\nthe usual rules regarding social charges and UK government pensions still
\napply.<\/p>\n

This comes
\nas several readers have reported<\/a> unexpected and high social charge bills on
\nthis kind of income. <\/p>\n

Following
\nclaims that new tougher interpretations of social charge rules for UK \u2018government
\npensions\u2019 may have originated \u201cfrom Paris\u201d, we told the DGFiP of these reports.<\/p>\n

We asked for confirmation of our understanding that UK government service
\n(eg. police, teachers, civil servants\u2026) pensions are annulled by a tax credit,
\nand that this includes the social charges, listed as \u2018French tax\u2019 in the UK\/France
\nDouble Tax Convention.<\/p>\n

We pass on the reply received, in full, below, in English
\nand the original French. It corresponds to the usual interpretation as we understand it, based on longstanding rules.<\/p>\n

DGFiP reponse<\/p>\n

Pursuant to
\narticle 19.2 of the Franco-British Convention of June 19, 2008, government
\npensions are taxable exclusively by the paying state.\u00a0<\/p>\n

As an exception, these
\npensions are taxable exclusively by the state of residence of the beneficiary
\nif the latter is a national of that state without also being a national of the paying
\nstate.<\/p>\n

<\/a><\/p>\n

In
\naccordance with article 24.3 a (i) of the same convention, government pensions
\nreceived by residents of France give rise to a tax credit equal to the amount
\nof French tax corresponding to this income, provided that the resident is
\nsubject to UK tax on these pensions.<\/p>\n

The CSG and
\nCRDS contributions are treated as income tax within the meaning of the
\nconvention, in accordance with the established case law of the Conseil constitutionnel
\nand the Conseil d\u2019Etat (see Constitutional Council decision no. 90-285 DC of
\n28\/12\/1990 and \u00a7110 of BOI-INT-DG-20-20-100<\/a>).<\/p>\n

These
\ncontributions are therefore expressly referred to in article 2.1 b (v)
\nand (vi) of the Franco-British tax treaty<\/a>.\u00a0<\/p>\n

Consequently,
\nsubject to compliance with the above conditions, the CSG and CRDS paid in
\nFrance on British retirement pensions may be taken into account for the
\ncalculation of the tax credit applicable to French tax, pursuant to Article 24
\nof the Franco-British agreement.<\/p>\n

Original
\ntext<\/p>\n

En application du 2 de l’article 19 de la convention
\nfranco-britannique du 19 juin 2008, les pensions publiques sont exclusivement
\nimposables par l’\u00e9tat d\u00e9biteur.\u00a0<\/p>\n

Par exception, ces pensions sont imposables
\nexclusivement par l\u2019\u00e9tat de r\u00e9sidence de leur b\u00e9n\u00e9ficiaire si celui-ci poss\u00e8de
\nla nationalit\u00e9 de cet \u00e9tat sans poss\u00e9der en m\u00eame temps la nationalit\u00e9 de l’\u00e9tat
\nd\u00e9biteur.\u00a0<\/p>\n

Conform\u00e9ment au (i) du a du 3 de l’article 24 de
\nla m\u00eame convention, les pensions publiques per\u00e7ues par des r\u00e9sidents de France
\nouvrent droit \u00e0 un cr\u00e9dit d’imp\u00f4t \u00e9gal au montant de l’imp\u00f4t fran\u00e7ais
\ncorrespondant \u00e0 ces revenus \u00e0 condition que ce r\u00e9sident soit soumis \u00e0 l’imp\u00f4t
\nau Royaume-Uni sur ces pensions.\u00a0<\/p>\n

Les contributions que sont la CSG et la CRDS sont
\nassimil\u00e9es \u00e0 des imp\u00f4ts sur le revenu au sens conventionnel, en application
\nd’une jurisprudence constante du Conseil Constitutionnel et du Conseil d\u2019\u00c9tat
\n(cf. d\u00e9cision du Conseil Constitutionnel n\u00b0 90-285 DC du 28\/12\/1990 et \u00a7110 du
\nBOI-INT-DG-20-20-100).\u00a0<\/p>\n

C’est ainsi que ces contributions sont
\nexpress\u00e9ment vis\u00e9es aux v) et vi) du b) du 1 de l\u2019article 2 de la convention
\nfiscale franco-britannique.\u00a0<\/p>\n

Par cons\u00e9quent, sous r\u00e9serve du respect des
\nconditions pr\u00e9cit\u00e9es, la CSG et la CRDS acquitt\u00e9es en France sur les pensions
\nde retraite de source britannique peuvent \u00eatre prises en compte pour le calcul
\ndu cr\u00e9dit d’imp\u00f4t imputable sur l’imp\u00f4t fran\u00e7ais, en application de l’article
\n24 de la convention franco-britannique.<\/p>\n","protected":false},"excerpt":{"rendered":"The DGFiP clarified the rules to The Connexion after several readers reported unexpected charges Some pensioners who previously…\n","protected":false},"author":2,"featured_media":98115,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[84,4176,4174,4175,56,54,55],"class_list":["post-98114","post","type-post","status-publish","format-standard","has-post-thumbnail","category-personal-finance","tag-business","tag-finance","tag-personal-finance","tag-personalfinance","tag-uk","tag-united-kingdom","tag-unitedkingdom"],"_links":{"self":[{"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/posts\/98114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/comments?post=98114"}],"version-history":[{"count":0,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/posts\/98114\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/media\/98115"}],"wp:attachment":[{"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/media?parent=98114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/categories?post=98114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newsbeep.com\/uk\/wp-json\/wp\/v2\/tags?post=98114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}