2.4. Retired Persons in France

Retired expats from within the EU reaching the official age of retirement and with health cover from an E121 certificate are not liable for social security contributions, or the social welfare levy, on their state pension, government service, or private workplace pension.

Nevetheless, you will be liable for the social welfare levy on investment and rental income, as well as capital gains. In our experiene there is a lack of clarity about the status of private annuity pensions recieved that are not part of the workplace pension, so professional advice should be taken if you are in receipt of such a pension.

You will not be liable for compulsory health insurance contributions, as you will be covered through E121 arrangements, which grants free State health cover for retired persons. You will still need to take out voluntary health insurance to cover those costs not picked up by the State system.