Coverage affected by not declaring

Recent articles about the unfortunate people in Spain after the expiry of their E106 have certainly worried many people and raised many questions. Perhaps it is opportune to consider how seriously the problems that have arisen in Spain may affect those here in France.
There are three main instruments to transfer state medical insurance when moving to live in another member state and one that is uniquely French.

E106

Firstly, there is the E106, which in this context is for those who have taken early retirement. This EU Form is issued to people who have worked and paid National Insurance Contributions for the two years before leaving the UK. It provides cover under the French NHS (CPAM) for them and their families for up to two years.
Secondly, there is the E109 that applies where one member of a family remains in the UK working and paying NIC and tax. It provides cover under the French NHS for his/her family, which has gone on ahead to get established in France.
The period of cover lasts while 'the worker' remains in the UK.
Thirdly, there is the E121, which is issued to a person who has reached the official age of retirement in the UK and is in receipt of a state retirement pension (OAP).

Cover

This provides cover under the French NHS for him/her and the rest of the family until they qualify for the E121 in their own right.
It follows that there may be a substantial gap between the expiry of the E106 and qualification for the E121.
This can be bridged by the fallback solution, which is CMU (Couverture Maladie Universelle - Law 99-641).
This is a means of paying a subscription for joining the French NHS and is available to all residents of France who can provide evidence of stable and regular residence in France for not less than 90 days and that it is the only solution available to them. Proof of identity is also required.

Simplification

This is an over simplification not all the conditions that qualify for entitlement have been addressed here, just the three most generally used 'E' Forms.
Long-term incapacity benefit is one example and there are others; these are best addressed on an individual basis. However, there are certain regulations that apply to residents of EU member states although there may be local variations according to local laws. French law provides for basic obligatory universal health cover for all those people meeting
the following conditions:
1. No entitlement to state healthcare. This means through an E106 or an E121 etc or by working and paying social security contributions for example.
2. Residence in France
or French overseas departments (DOM's) for at least three months without interruption.
3. Compliance with French legislation on foreigners' residence. Note: the Carte de Sejour is no longer required except for non-EU citizens. The important point which is increasingly applied as a general principle before membership of the French NHS can be considered is No. 3.
It should be noted that one of the obligations under the French regulations is that
if you are resident in France, you are required to make a tax declaration of your worldwide income.
'Declaration of your worldwide income' is an exact statement because, although you are required to declare all income, you may only pay tax on some of it if, for example, it falls under and is subject to a double taxation convention.

Aware

Anyone that is uncertain of their tax position may be well advised to go to a qualified consultant. More and more people are refused admission to the state healthcare system until they have put their tax affairs in order.
There was a recent case of a lady who had to apply for a full cover private policy. She had received a letter from a very large CPAM organisation refusing to accept an application under the provisions of CMU because she had not done anything regarding tax. This was one of four similar cases during the week, refusals to register the E106 also figuring amongst them.

Article written exclusively for The Connexion by Larry Fulton, Exclusive Healthcare. www.exclusivehealthcare.com