gpnoel

OK ..... noted. I cannot trace the source of where I thought the level was lower for Rentes Viageres! GPNoel

Hi Parsnips I thought (could be wrong!) that the appropriate percentage of Rentes Viageres attracted 13.5% Social Contributions and the 15.5% rate only applied to "pure" investment income ie interest, dividends, insurance policy profits etc? gpnoel

For Cooperlola and Antonia: sorry I have only just picked up on these posts and did not reply sooner. I am far from being an expert, but my understanding is that early retirement occupational pensions (received before UK State pension age is reached) are only subject to the 0.5% Contribution Social Generalisée on the gross figure received; certainly this is what I have been charged for the last five years - (and I suspect is what you also have paid from your comments, Cooperlola). My recollection is that this reduced level of CSG for such pensions was the result of a case taken to the European Court - with which Sunday Driver (and perhaps Parsnips) was/were involved.  However, I cannot support my recollection with any documentation, because when my previous hard disk "died", I lost lots of references/articles which I had bookmarked and can no longer quote "chapter and verse".  However, I am sure Sunday Driver/Parsnips could confirm. If I am correct, only CRDS box 8TL would need to be completed with the gross pension figure - along with any other relevant figures of income such as UK interest, rent viagères etc - and no entry would be required, in respect of the gross pension, in any of the four CSG boxes.  The situation changes, of course, when one or other of you/spouse reaches UK State pension age and obtains a form S1 (former E121), whereupon you cease to have any liability to CSG on pension income - as no longer "à la charge" of the social security system, courtesy of the S1 - and you become no longer liable to make CMU contributions. The whole thrust of boxes 8TQ/8TV/8TW/8TX confuses me, as they do not appear very relevant rates of CSG for UK immigrants/ex-pats; there is no mention of the 8.2% standard rate of CSG, which is levied on UK interest, rent viageres etc; there is also no provision on form 2047K for the third Social Charge viz the 4.8% Prélèvement Social et Contributions Additionnelles - which is levied on UK interest, rent viagères etc!  Leaving taxpayers to determine themselves which rate of CSG is appropriate for particular sources/levels of income seems wholly inappropriate to me and is just asking for mistakes. In my own case, I have merely provided ALL the figures to the tax office, but asked what level of Social Charges should apply - and from what year - as it appears, from explanatory note 2041GG, that I may be exonerated completely from CSG on pension income, because of the level of our overall Revenue Fiscal de Reference (for the last couple of years). (Here was I fairly comfortable with my knowledge of tax return process - until this year)!

Thanks Parsnips (and for quoting the source) ..... I can keep an eye on Le Particulier in the future. Noel

Thanks to both Parsnips and Cooperlola. However - not trying to be picky, just trying to understand - using your gross/brut pension figure of 19 989€, after the 10% reduction on pensions, the "tax free" figure only reduces to 17 990€ and not the RFR figure of 17 263€ (shown on the Notes which came with the Declaration des Revenues form).  Is the difference perhaps explained by the fact that a tax liability below a certain amount is not actually collected by the authorities - so increasing/grossing up the effective tax free RFR figure accordingly? I note (although am a little surprised) that there is no age allowance for direct tax purposes - with the exception of the exemption from Tax d'Habitation (and Redevance Audiovisuelle), when age 60 and where RFR is below 15 376€. Noel

Hi Parsnips I note the tax exemption figure of 19 989€ for a couple whose only income is from pensions. I (do not have as much knowledge of the system as you and) am not qualified to disagree, but am unclear why page 2 of the Fiche de Calculs Facultative (explanatory notes which come with the Declaration des Revenues) should state that the tax exemption figure is 17 263€ (2 parts) - I always thought this latter amount was the effective exemption figure. Q  From your comment "on pensions only", are the tax free figures affected by the type of income received? Q  What is our tax exemption figure: 2 parts, with 4 private company pensions (2 reported as pensions/2 reported as rentes viagères) plus a few pounds/euros interest from bank accounts in UK/France; and is there a web site where we could check the figures each year - (as we have some savings in Livret A and LEP accounts)? Q  Does the tax exemption figure change when I reach age 65 (in 2013)? Thank you, in advance, for any clarification you can give. Noel