French-taxable retirement pensions
These are added up and declared in total
French taxable foreign pensions (eg. UK state and private pensions) are added up and declared in total, per person, by country.
2047 Section 1
12 Pensions, retraites, rentes
Enter country of origin of the pension (eg. Royaume-Uni) then the total annual foreign pension income amount received for each spouse. Cross privé under nature du revenu.
2042 / Déclaration principale
Take the above total from 2047 to 1AM, and take the total of your spouse’s/partner’s pension to 1BM. (French pension income goes in 1AS/1BS).
If another country pays your healthcare costs in France you may wish to remind the tax office that none of this taxable pension income should attract French social charges (see chapter 6 about this), which could be done as a mention expresse online in section 3 or on page 2 Informations on the paper 2042.
In this case, you may also select box 8RP/8RQ (2042C page 4 on paper) to indicate not being a burden on the French healthcare service.
Form 2047, section 9 contains boxes for noting sums of any foreign pension that should attract the social charges – with the correct box depending on the applicable rate of the CSG charge (see chapter 6, 'Social charges, pensions + rentals') – which you are also asked to carry over to one of several 8T(+letter) boxes (on paper, on 2042C) depending on the rate and whether it is ordinary pension income or capital.
There are specific 2042 boxes for a French pension d’invalidité (1AZ and 1BZ) or money received in one-off sums taxable at 7.5%: 1AT and 1BT.
Capital sums from plans d’épargne retraite go in 1AI/1BI.