Income Tax - Reporting Lifetime Annuities
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Do you receive a lifetime payment? This life annuity is subject to income tax. Taxation varies depending on the type of annuity.
You must declare life annuities for free received as a result of a donation or a will.
They are taxed as pensions.
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Lifetime annuities paid on exit from a retirement savings product are to be reported.
They are taxed as pensions.
These are annuities paid on the termination of one of the following retirement products:
- Popular Retirement Savings Plan (Perp)
- Prefect
- Madelin Agreement
- Retirement Savings Plan required (PERO)
- Retirement Savings Plan individual (PERIN)
- Retirement Savings Plan of collective company (PERECO)
The tax authority automatically applies a abatement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €422 per pensioner
- Maximum: €4,123 by tax centre
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The life annuities for consideration are to be reported.
Part of the life annuities for consideration is subject to income tax.
This part varies according to your age at the time of the 1to payment of the annuity.
The share that is taxable is as follows:
Your age at 1to payment | Taxable share |
|---|---|
Under 50 | 70% |
50 to 59 years | 50% |
60 to 69 years | 40% |
Over 69 | 30% |
On your tax return, you must show the gross amount of the life annuities for consideration received in 2022 by your members tax centre.
The tax authority will calculate the taxable share.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
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- General tax code: Articles 156 to 163qTaxation of life annuities for consideration (Article 158)
- Bofip-Taxes n°BOI-RSA-PENS-10-40 on the taxation of life annuities free of charge or for a feeTaxation of life annuities free of charge or for a fee
- Bofip-Taxes No. BOI-RSA-PENS-30-20 on the taxation of life annuities for consideration
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income tax: return and incomeService-Public.fr
- Income tax: reporting pensionsService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance