Income Tax - Reporting Retirement Pensions

You must declare the following:

• Retirement pensions paid by compulsory basic and supplementary schemes, by special schemes (e.g. SNCF) and byState
• Retirement pensions paid by those schemes
• Pensions paid by compulsory supplementary company pension schemes
• Pensions paid to local elected officials by Ircantec.

The amount of retirement pensions you received is pre-filled on your return online revenue.

You just have to check that amount and correct it if it's incorrect.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €450 per pensioner
• Maximum: €4,399 by tax shelter.

You must declare the following:

• Surcharges for dependants
• War Campaign Enhancements (Increase in Pension for Veterans)
• Additional benefits paid by pension schemes (e.g. education benefits, death benefits)
• Benefits in kind (e.g. housing, free or discounted electricity).

The amount of retirement pensions you received is pre-filled on your online tax return.

You just have to check that amount and correct it if it's incorrect.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €450 per pensioner
• Maximum: €4,399 by tax shelter.

You have no not to be declared the following revenues:

• Solidarity allowance for the elderly (Aspa)
• Supplementary Invalidity Allowance (Asi)
• Minimum old-age allowances.

You must declare pension benefits paid in capital form, in particular the lump sum payment (which replaces a small pension, for example in the supplementary scheme Agirc-Arco).

If the pension benefits are paid in the form of capital, you can opt for one of the following methods of taxation:

• Imposition of the quotient system
• Levy at rate of 7.5%under certain conditions.

The levy at the 7.5% is possible if you meet the following conditions:

• The principal payment is made in 1
• The contributions that you paid were deductible from income taxable.

The collection of 7.5% is calculated on the amount of capital after a abatement of 10%.

You must declare the widow's allowance.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €450 per pensioner
• Maximum: €4,399 by tax shelter.

Allowances paid to certain veterans are declare.

The tax authority automatically applies a abatement of 10% on the reported total amount of pensions.

The amount of the rebate must be within the following range:

• Minimum: €450 per pensioner
• Maximum: €4,399 by tax shelter.

You must not not to declare recognition allowance (paid in annuity or capital).

You must not not to declare the vetérance's allowance.