-
UK pension tax changes: what impact on residents of France
Unused funds will generally count towards taxable estates from 2027
-
Letters sent to Britons in France over UK pension top-up change
We review the process - and cost - for people to continue to make payments
-
What pension income is considered ‘comfortable’ in France – and why is it in the news?
The government is looking for billions of euros of savings in the 2027 budget
Does French pension mean I pay higher social levies on CGT?
A possibility exists of paying less on gains depending on your social security situation
Reader question: I live in the UK. Does the fact of having a French pension mean that I lose the entitlement to lower social charges on the sale of my French holiday home?
Rules were released last year by the French authorities as to how British residents/Britons can retain lower social charges on capital gains on property sales, as are available for residents in the EU who sell property in France.
They stated that this applies where someone is:
- Affiliated to UK social security
- A national or resident of France, the UK or the EU
- Not a burden on a French obligatory social security regime
This was because the French took the view that Brexit deals had maintained close cooperation in social security between the UK and EU.
The issue for you could be the ‘burden on a French social security regime’ aspect.
Laurent Gravelle, an English-speaking French tax lawyer from Sophia-Antipolis, Alpes-Maritimes, said that whether you benefit from the lower charges or not will vary depending on your situation.
Where a UK resident has a French pension and this is their only state pension, they should apply for a French S1 form so this country pays for their UK healthcare and they would not obtain reduced charges.
If you draw a UK state pension as well, or you are working in the UK, this takes priority and you can benefit from the lower rate.
Related articles
‘Think ahead to save money on capital gains in France’
How can I claim my French income tax deduction for over-65-year-olds?
UK pension but living in France? Funds could benefit from moving too
