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Brexit and government pensions

There must be many retired people in France who have government occupational pensions (teachers, police etc). Currently these have to be taxed in the UK and not in France. In the event that S1 healthcare cover is withdrawn for UK pensioners in France after Brexit would the UK government allow these pensions to be taxed in France so we would automatically become part of the healthcare system?  A.M.

27 August 2018
By Hugh MacDonald

What happens as a result of Brexit does not affect the double tax treaties – these are separate and fully independent of EU membership.

As a result, laws from the treaties will continue to be applied and so government pensions will continue to be taxed in the country of origin and ‘taken into account’ in the French income tax computation.

Accordingly, any change would be difficult to establish unless the double tax treaty between the two countries was re-written.

As for healthcare rights after Brexit for British pensioners in France, they are guaranteed by the draft exit deal; if there is no deal however then those able to regularise their residency rights in France should theoretically be entitled to the French ‘Puma’ system (which includes having to pay a fee if income is above a certain level).

A replacement for the S1 would depend on a future Franco-UK agreement about this issue.


Reader's query answered by Hugh MacDonald

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