UK retirees in France have won a key victory after successful challenges confirmed that French social charges should not be applied to UK government pensions.
Over 400 people joined a Facebook group set up to challenge the levies. No official reason has been given for why this has been happening.
All local offices will now be advised not to demand these payments, The Connexion has been told.
French tax authority confirms exemption
Central tax authority the Direction générale des finances publiques (DGFiP) confirmed that the charges – primarily CSG and CRDS – form an “indivisible” package with income tax when applied to UK government service pensions.
As these are taxable only in the UK under the UK–France Double Taxation Convention (DTC), they are also exempt from French social charges, a spokesman told us.
Andy Pickwick, 60, who was hit by thousands in charges on his police pension and his wife’s teaching assistant pension, said: “We are feeling a lot lighter now. It’s not the first thing I think of when I wake up now.”
He showed us the DGFiP’s positive ruling in his recent successful Mutual Agreement Procedure (MAP) case; a process allowed for under the UK-France DTC, involving talks between the UK and French central tax authorities. It said:
“The competent French and British authorities have come to an amicable agreement, ensuring the elimination of double taxation, under which the French side accepted to lift the totality of the extra taxation that was levied on you.”
The authority added that it had asked his local tax office in Tarn-et-Garonne to follow up on the agreement that was reached.
After we asked if this would have repercussions for similar cases, the DGFiP confirmed its reasoning to us, saying:
“It is not possible to levy the social charges on these revenues received by British nationals fiscally resident in France.
What this means for other UK public sector pensioners
The position of the competent French authority [DGFiP] being that the right to tax these incomes belongs to the UK, the service will apply the same solution to all similar cases that it becomes aware of. The local tax authorities will be informed of how to deal with similar requests for MAPs lodged by taxpayers.”
The spokesman said this applies to UK public sector pensions – such as from work for the police, army or state teaching – and any similar remuneration linked to this work. It does not apply to state pensions nor to recipients in France who are French nationals only.
Andy Pickwick started the successful Facebook campaignAndy Pickwick
Mr Pickwick launched the MAP request in June via the UK’s HMRC tax authority. He also set up a ‘government pension double taxation’ Facebook group to help those with similar concerns.
Mr Pickwick said:
“We were told to send the tax office a copy of the letter we received from the DGFiP. Our next tax instalment on 2024 income was due to be paid shortly [the last of four], so we would rather that it does not go ahead.”
The couple also hope to get back several thousand euros paid on 2023 income and to stave off make-up payments for 2022, which were set to start in January after the tax office reassessed them for that year.
The Connexion received emails from a number of readers with similar concerns. We have now also heard from an ex-military couple who undertook a MAP with Mr Pickwick’s help and who have received an identically-worded letter. They said they have been in France for many years and the problem arose for the first time this year.
The DGFiP previously confirmed to us in August that it stood by the traditional interpretation of the UK-France DTC with regard to what are called government pensions in the English version of the DTC, or pensions de la fonction publique in French, so it is unclear why there were increased reports of issues with social charges on these pensions recently.
Incorrect levying of social charges has been reported to us from time to time in previous years, but in most cases situations have been resolved locally. In some cases it can also be linked to incorrect completion of the tax returns.
The Pickwicks were first affected in 2024 and contested the bill with their tax office. However, a local official told them the charges were justified as they do not have S1 forms, issued to UK or EU state pensioners whose healthcare costs in France are covered by the country that pays their pensions.
The couple argued that this was irrelevant as their pensions should not attract the charges due to the DTC and not due to a different rule whereby overseas pension incomes in general are exempt from charges if the holder is not a burden on the French health service. Under the US-France treaty, all US pensions are treated similarly, but we have not heard of American readers facing this issue.
The couple took the matter to a local tax mediator (conciliatrice fiscale), who supported the view of the tax office, as well as giving an unusual interpretation of their incomes being a “pre-retirement benefit.” They then launched the MAP.
'Fantastic news for retirees'
After we covered the issue in summer 2025, HMRC contacted us about our article. Mr Pickwick also wrote to the British Embassy Paris, which told him it had been in touch with HMRC about his case and others highlighted in our article.
One French tax lawyer working with international clients said the successful MAP, which Mr Pickwick undertook on his own initiative, was “fantastic news,” though he noted (prior to us receiving further clarifications) that the letter he received lacked detail about the reasoning used that could be shown to other tax offices.
He thought the rapid resolution was likely thanks in part to the Facebook group and to Connexion’s articles:
“It’s incredible, I would have expected it to take much more time. This can only help, because it is something decided between the two countries. I hope other tax offices will follow it.”
