For many Britons, retiring to France represents the perfect balance between quality of life and proximity to home. But if you have a UK pension and plan to live in France, understanding how it will be treated is essential. It is important to plan ahead for tax and pension implications to ensure a smooth transition and avoid unexpected issues. From taxation and claiming procedures to how Brexit has affected pension transfers, this guide explains everything you need to know about your UK pension in France.

Introduction to UK Pensions Abroad

For British expats living in France, a UK pension often forms the backbone of retirement income. However, managing your UK pension abroad comes with unique challenges and opportunities. The UK and France have a double taxation treaty in place, designed to help you avoid double taxation on your pension income. This means you won’t pay tax on the same pension in both countries, but you do need to understand where and how your pension will be taxed.

Navigating the tax implications of UK pensions in France requires careful financial planning. UK expats must consider how their pension income will be treated under French tax law, as well as how to report it correctly to the French tax authorities. With the right approach, you can make the most of your pension, avoid double taxation, and ensure your retirement in France is as financially secure as possible. This guide will help you understand the essentials of UK pensions, the double taxation treaty, and the key steps British expats should take to optimize their pensions and retirement strategy in France.

What Happens to My UK Pension if I Move to France?

If you move to France permanently, you can still receive your UK State Pension or private pension. The United Kingdom and France have a social security agreement that ensures your years of contributions in either country count towards your pension entitlements.

Once you reach retirement age, you become eligible to claim your UK State Pension. This is an important milestone for accessing your pension benefits.

Your UK State Pension will continue to be paid into your chosen bank account, whether in pounds sterling or euros. Most retirees prefer a UK or international account to avoid exchange rate losses.

Is My UK State Pension Frozen in France?

No. Unlike many non-EU countries, your State Pension will continue to increase annually in line with UK inflation (the triple lock). This is because the UK and France have an ongoing reciprocal arrangement that guarantees uprating.

How Much Do You Need to Retire Comfortably in France?

The amount depends on your lifestyle and region. Setting clear financial goals is essential to help determine how much you need to retire comfortably in France. A couple living modestly in rural France might manage with around €2,000 per month, while those in Paris or the Côte d’Azur will require more. Careful financial planning can help you optimise your retirement income, especially if you hold multiple pensions or savings plans.

Do I Pay Tax on My UK Pension in France?

Yes. If you are a French tax resident, France has the right to tax your worldwide income — including your UK pension. UK pensions taxed in France are subject to local tax rules and must be declared to the French tax authorities. The applicable French tax rate will determine how much tax you pay on your UK pension income.

However, there is a double taxation agreement between the UK and France that ensures you are not taxed twice on the same income. It is important to file a French tax return to establish your tax residency and avoid double taxation on your pension income.

Which Pensions Are Taxed Where?

• UK State Pension and private pensions: Taxed in France, not in the UK.
• Government service pensions (for example, from the NHS, armed forces, or civil service): Taxed in the UK, but must still be declared in France for information purposes.
• Other income (such as rental income or investment income): May also affect your overall tax liability in France and should be declared alongside your UK pension.

How Is the UK Pension Taxed in France?

Your UK pension is added to your total taxable income and subject to French income tax at progressive rates. In some cases, certain pension withdrawals or investment income may be taxed at a fixed rate rather than progressive rates, depending on the type of income and holding period. Social charges may also apply, depending on your healthcare affiliation; these are separate from contributions to the French social security system, which finances social benefits. Some pension income may benefit from tax free allowances or reduced social charges, depending on your affiliation with the French social security system. Married couples or civil partners can often benefit from the French “quotient familial” system, which spreads income across the household.

Tips for Avoiding Tax Surprises

• Register your new French address with HMRC and complete form France Individual to ensure correct tax treatment.
• Keep clear documentation of all pension payments and conversions.
• Consider working with a cross-border financial adviser who collaborates with bilingual tax specialists.

Before making any changes to your pension arrangements, it is essential to understand both UK and French tax rules so you can make an informed decision.

How to Claim Your UK Pension from France

The process is straightforward, but it’s best to plan several months in advance.

When claiming your pension from abroad, you must follow UK rules and procedures, including providing the necessary documentation.

Step 1 – Contact the UK Pension Service

If you have worked only in the UK, you can claim your State Pension directly from the International Pension Centre (IPC). Before proceeding, contact your pension provider to confirm the latest procedures and requirements for claiming your pension from France. If you have also worked in France, apply through the French pension system, which will coordinate with the UK authorities.

Step 2 – Provide Supporting Information

You’ll need your National Insurance number, proof of identity, and your French address. Payments can be made into either a UK or French bank account.

If you choose to have your pension paid into a UK bank account, be aware that this may involve currency conversion fees and could trigger specific bank procedures, particularly after Brexit.

Step 3 – Track Payments and Adjustments

Your pension will be paid every four or thirteen weeks. Make sure to regularly review your pension pot to monitor its value and ensure your payments are accurate. Exchange rates can fluctuate, so many expats choose an international pension plan or multicurrency account to manage transfers more efficiently.

Transferring Your UK Pension to France

Transferring your UK pension to France is not as straightforward as moving your savings from one account to another. The UK government has strict rules about transferring pensions overseas, and only allows transfers to Qualifying Recognised Overseas Pension Schemes (QROPS). Currently, France does not have any QROPS-approved pension schemes, which means you cannot transfer your UK pension directly into a French pension plan.

For UK expats, this means your main options are to leave your pension in the UK or consider transferring it to an International SIPP (Self-Invested Personal Pension). An International SIPP allows you to keep your pension under UK regulation while offering flexibility in how you access and invest your funds. This can be a practical solution for those who want to manage their pension from abroad without falling foul of UK or French pension rules. Before making any decisions, it’s important to seek professional advice to ensure your pension strategy aligns with your long-term goals and complies with both UK and French regulations.

How Private Pensions and SIPPs Work in France

If you have personal pensions or a workplace pension in the UK, it’s important to note that each has its own rules regarding transfers and withdrawals. You cannot transfer them into a French pension such as an assurance vie. However, you can move them into an International SIPP (Self-Invested Personal Pension).

An International SIPP allows you to keep your pension under UK regulation while giving flexibility in currency choice, investment strategy, and beneficiary options. Alternatively, transferring to an overseas pension scheme, such as a Qualifying Recognised Overseas Pension Scheme (QROPS), may have different tax and regulatory implications. Not all overseas pension schemes are recognized for UK pension transfers, and each scheme has its own rules and requirements. This can be particularly valuable for long-term French residents seeking more control and tax efficiency.

At Harrison Brook, we specialise in advising UK expats in France on pension consolidation, International SIPPs, and cross-border investment structures that align with both UK and French regulations.

EEA Country Rules and Regulations

If you’re a UK expat living in France or another European Economic Area (EEA) country, it’s important to understand how local rules and regulations affect your pension. The Withdrawal Agreement between the UK and the EU protects the rights of UK expats, ensuring you can continue to receive your UK State Pension and other benefits while living in an EEA country like France.

However, the way your state pension and other pensions are taxed and administered can vary depending on your country of residence. Each EEA country, including France, has its own tax laws and reporting requirements, which can have significant tax implications for your retirement income. It’s essential to stay informed about the latest regulations and to understand how the Withdrawal Agreement and local rules impact your pension entitlements. This will help you avoid unexpected tax bills and ensure you make the most of your UK state pension and other retirement benefits while living abroad.

Assurance Vie and French Tax Benefits

Assurance Vie is one of the most popular investment vehicles in France, especially for UK expats looking to optimize their retirement savings. This flexible savings and investment product offers a range of tax benefits, making it an attractive option for managing investment income and capital gains. French tax authorities provide favorable tax treatment for Assurance Vie policies, including reduced tax rates on withdrawals after certain holding periods and exemptions for beneficiaries in the event of inheritance.

For UK expats, using Assurance Vie can help minimize your overall French tax liability and provide a tax-efficient way to grow your retirement savings. However, it’s important to understand the specific rules and conditions that apply, as well as how Assurance Vie fits into your broader pension and investment strategy. By taking advantage of the tax benefits offered by French tax authorities, you can enhance your retirement income and achieve greater financial security in France.

Free Pension Advice and Guidance

Navigating the complexities of UK pensions and French tax regulations can be daunting, but UK expats don’t have to do it alone. There are several sources of free pension advice and guidance available. The UK government’s International Pension Centre offers support and information on UK pensions and benefits for those living abroad. Many pension providers and financial institutions also provide free consultations to help you understand your pension options and retirement strategy.

Seeking professional advice is crucial to making informed decisions about your pension, especially when it comes to optimizing your retirement income and minimizing French tax liabilities. Independent financial advisors with experience in cross-border pensions can help you develop a tailored retirement strategy that takes into account your unique circumstances and goals. By leveraging free resources and expert advice, you can ensure your pension is managed effectively and your retirement in France is as rewarding as possible.

How Has Brexit Affected UK Pensions in France?

While Brexit changed the landscape for many expats, the UK–France social security agreement continues to protect pensions because France is an EU country.

• State Pension increases remain guaranteed.
• Contributions made before Brexit are still recognised under EU coordination rules.
• Pension transfers remain possible, but QROPS (Qualifying Recognised Overseas Pension Schemes) in the EU may no longer be tax-efficient for new transfers from UK residents. Changes in UK tax laws after Brexit have affected the tax efficiency and eligibility of pension transfers to EU countries.

It is advisable to seek independent advice before moving or transferring your pension post-Brexit, as rules can evolve.

FAQs – UK pension in France

Can UK Pensioners Retire to France?

Yes. You can move to France and continue receiving your UK State and private pensions. You must have reached the UK retirement age to start receiving your State Pension. Ensure you meet French residency requirements and register with your local tax office.

Do UK Pensioners Pay Tax in France?

If you are a French tax resident, yes — your pension income will be taxed in France under the double taxation treaty.

How Do I Check My UK National Insurance Contributions?

Visit the UK Government portal (gov.uk/check-national-insurance-record) to review your contribution history and identify any gaps that could affect your State Pension amount.

If you find gaps in your NI contributions record, you can make voluntary contributions to fill them and potentially increase your future pension entitlement.

Your State Pension is calculated based on the number of qualifying years of NI contributions you have made, with the final amount calculated based on your contribution history.

What If I Work Part-Time in France?

Any income earned in France is taxable there, but your UK pension will remain taxable in France as well. Working abroad may affect your eligibility to make UK National Insurance contributions and could impact your future pension entitlements. You must declare both sources on your annual tax return.

What Happens If My Pension Is Frozen?

Pensions are not frozen in France. You’ll continue to receive annual increases as if you were living in the UK.

Planning Your Retirement in France

Navigating cross-border pensions and taxes can be complex, but with the right guidance, you can secure your financial future in France.

When planning your retirement, it is essential to seek personalised advice to develop a pension strategy that fits your individual needs, risk tolerance, and financial objectives. You may have the option to withdraw a lump sum, a tax free lump sum, or even your entire pension, and the tax implications of taking lump sums or your entire pension should be carefully considered. Your pension fund and UK pension income should be managed in line with your overall retirement strategy to maximize tax efficiency and financial security.

At Harrison Brook, we work exclusively with international clients and offer transparent, independent advice on UK pensions, International SIPPs, and assurance vie. Our network of professional partners includes tax advisers and legal specialists, ensuring your pension is structured efficiently and compliant in both jurisdictions.

Contact us today to discuss how we can help optimise your UK pension in France and design a tax-efficient retirement strategy tailored to your goals.