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Should we pay charge on pension?

We have been told that the social charges deductions were required because our total gross income was over a limit

IN OCTOBER, you advised that people may not have to pay social charges on their pensions. My wife and I retired to France in 2003 when we were both in our late sixties. We have state and private pensions which have been subjected to social charges in France.
We have E121 forms for our medical reimbursements.
We have previously been told that the social charges deductions were required because our total gross income was over a certain limit. Is this true?
Incidentally, although we are now in our mid-seventies, we also pay the TV licence fee as part of our taxe d’habitation. Is this correct? B.H.

With regard to your question about the social charges, the information you have been given is incorrect if you are receiving the British old age state pension.

If you have an E121, then your contribution to the French health system is financed by the UK.

Accordingly, and if you receive no other benefits from the French state apart from healthcare, you are deemed not to be a liability to the French social security system.

Further to the last paragraph of note 17 on the Notice (notes) to the 2047 tax form, you are not due to be assessed to any of the social charges, including the CRDS. The text of note 17 in fact even identifies the exemption for foreign pensions.

Having said this, if the tax office refuses the exemption, it has usually in the past been due to the fact that the E121 entitlement has not been proven to them. In this case, supplying a copy to them, or requesting them to confirm your entitlement directly with the health authorities here in France, is all that is needed.

I would suggest you write to the tax office, enclose a copy of the E121, and ask them to apply note 17.

Ask for a refund of over-payments you have made, remembering that this may apply not only to the state pension, but also to employer and annuity ones.

As far as the TV licence fee is concerned, this is payable as long as you are eligible to pay taxe d’habitation, and it is normal that it is payable at the same time.

Over-sixties are not automatically exempt from the taxe d’habitation, but must also meet certain income thresholds (there are further details on the Connexion helpguide on residential taxes available from our website, priced €5).

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Income Tax in France 2023 (for 2022 income)*
Featured Help Guide
- Primarily aimed at Britons, covers pensions, rent, ISAs, shares, savings and interest - but also contains significant general information pertinent to readers of other nationalities - Overview of online declarations + step-by-step guide to the French printed forms - Includes updates given automatically after this year's site opened
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