Income Tax - Reporting Life Annuities
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Life annuities are subject to income tax. Taxation varies depending on the type of annuity.
You must declare free annuities received as a result of a donation or a will.
They are taxed as pensions.
The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Lifetime annuities paid out of a retirement savings product must 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
- Compulsory Retirement Savings Plan (PERO)
- Individual Retirement Savings Plan (PERIN)
- Group company Retirement Savings Plan (PERECO)
The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.
The amount of the allowance shall be in the following range:
- Minimum: €400 per pensioner
- Maximum: €3,912 by tax centre
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
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:
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 2021 by your members tax centre.
The tax authority will calculate the taxable share.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
You are an individual
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
You are a professional
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To join your local folder manager service
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 156 to 163wTaxation 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: access your Home
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculator for 2022: 2021 income tax
Simulator
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income tax: return and incomeService-Public.fr
- Income tax: report retirement pensionsService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance