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 theIrcantec

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: €442 per pensioner
• Maximum: €4,321 by tax shelter

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

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: €442 per pensioner
• Maximum: €4,321 by tax shelter

You do not have to report the following:

• 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 reduction 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: €442 per pensioner
• Maximum: €4,321 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: €442 per pensioner
• Maximum: €4,321 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.