Is all pension pay declared ‘private’ in France?

Reader question: I have a question about declaration of foreign pension income, for residents of France. I have state pension income as well as private pension income and the tax office now says that all pension income should have been declared as ‘private’. Is that correct? It said the two pensions should be added together and declared in the same box.

The tax office is correct, as regards declaration of foreign pension income.

If you receive foreign state or private pension income, and assuming that the latter is of a kind considered by France to be a retirement pension and not another form of investment, then yes, these should be declared together in section 1 of the 2047 foreign income form (whether online or on paper).

You should select ‘private’ for both of these when inserting it in the pensions box in section 1.

The exception is where you have income that is considered under a double tax treaty to be from ‘government’ (public sector) work – in French la fonction publique – in which case this should be declared as ‘public’ income on form 2047.

The income also has to be carried over onto the main declaration at boxes 1AM/1BM for autres pensions imposables de source étrangère if none of it gives rise to tax credits.

If, however, some of the income is of a kind that gives a tax credit against French tax, for example, UK government pensions or all US retirement pension income, it must be declared in section 1 and in section 6 of the 2047 and in the main declaration at 1AL/1BL.

It is possible to make corrections to declarations of 2025 income via your personal space at the government Impots site if necessary, though the system does not always allow it if there is no impact on tax owed. 

In the latter case, you could inform the tax office via a secure message if you wish to draw its attention to the issue.