Income Tax - Reporting Retirement Pensions

You must declare the retirement pensions paid by:

• Basic compulsory schemes
• Complementary compulsory schemes
• Special diets (e.g. SNCF)
• State.

You must declare the survivor's pensions paid by:

• Basic compulsory schemes
• Complementary compulsory schemes
• Special diets (e.g. SNCF)
• State.

You must also declare the following pensions:

• Pensions paid by compulsory supplementary company pension schemes
• Pensions paid to local elected officials by the Ircantec.

The amount of retirement pensions you have received is pre-filled on your return of online income.

You just have to check that amount, and correct it if it's inaccurate.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

You must declare the following:

• Increases for dependants
• War Campaign Enhancements (increase in veterans' pension)
• Additional benefits from pension schemes (e.g. education allowances, death allowances)
• Benefits in kind (housing, free or reduced electricity for example).

The amount of retirement pensions you have received is pre-filled on your return of online income.

You just have to check that amount, and correct it if it's inaccurate.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

You have not to be declared the following income:

• Solidarity allowance for elderly people (Aspa)
• Supplementary disability allowance, Asi
• Minimum old-age allowances.

However, you must declare a pension paid by the Social Security, the amount of which does not exceed €4,023.51 per year, only if your annual resources exceed:

• €12,411.44 for a single person
• €19,268.80 for a couple.

You must declare pension benefits paid in the form of capital, in particular the one-off lump sum payment (replacing a small pension, for example in the Agirc-Arrco supplementary scheme).

If pension benefits are paid out as a lump sum, you can opt for one of the following tax methods:

• Imposition of the quotient system
• Levy at the rate of 7.5%under certain conditions.

Deduction at the rate of 7.5% is possible if you meet the following conditions:

• The payment of the capital is made in 1 time
• The contributions that you paid were deductible from your income taxable.

The collection of 7.5% is calculated on the amount of capital after a abatement from 10%.

You must declare the widowhood allowances.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

Allowances paid to certain veterans are declare.

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

You must not not declare the recognition allowance (paid as an annuity or as capital).

You must not not declare the veterinarian's allowance.