If you are early retired to France you will not be liable for the full gamut of social security contributions on your early retirement pension, although there will be some liability.
The position is a complicated one, and is the subject of frequent articles in our monthly Newsletter.
Whatever your circumstances you will be liable for specific social charges on investment and rental income, business income, as well as capital gains.
You will also be liable for social charges on your early retirement pension, although here there are are number of exceptions:
i. You are covered by an E106/S1 for health, although with removal by the UK government in 2015 of eligibility of the S1 to early retirees, only those with an existing S1 now benefit;
ii. You are in receipt of a government service pension taxed in the UK;
iii. You are covered for health by a private health insurance policy;
iv. Low income that grants you an entitlement to exemption from the taxe d'habitation.
If any of these circumstances apply you will not be liable for the social charges on your early retirement pension.
You can read about health contributions in our guide to the French Health System.
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