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French Tax on Life Annuity (rente viagère) for Non-Residents 2017


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am hoping that someone could help advise me on a issue I am having with my

current “Avis d’impôts”.


benefit from a “rente viagère” (life annuity) since the passing of my husband many

years ago. I am non-resident of France and have never been subject to tax on

this life annuity.

However, according to the current tax notice (for income declared for

2017 payable in 2018) it seems that I am now subject to tax on this life annuity?

The amount was automatically entered into the “declaration d’impôts” form 2042

in box 1AL (
Pensions perçues par les non-résidents - Pensions de source étrangère avec crédit d’impôt égal

à l’impôt français
) whereas in the past it was always

in box 1AS (
Pensions, retraites et rentes connues). The annuity is paid to me by a French insurance organization so the

funds are not issued outside of France.

Is this an error on behalf of the tax

authorities? I have tried contacting them via the online web portal but have

not yet received any response and taxes are payable by 17th

September 2018.


thanks in advance for any advice on this.

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I am not an expert on this, but it seems to me that that income does not belong in box 1AL which is used for those of us for example a government pension or teacher's pension paid in England and already taxed at source.
As you say these funds are not de source étrangère

You can get more information here:

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As you do not live in France it might be better to either ring your own tax office .. their telephone number is at the top right of your avis d'impots.

Or you could repeat your secure message ..it is most unusual not to receive a detailed reply within 2 days.

With a phone call you should get through to someone who can help.

Good luck.
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I started to receive French Pensions (CNAV, AGIRC & ARRCO) when I was 60 but UK Resident. The French taxed me at I think at 25%. I then declared the French Pensions to HMRC and claimed the French Tax paid as a credit.

Now French Resident I have some Rente Viagère which I put in Box 1CW (I started claiming the Annuity when I was 65)

Hope this helps

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