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Income Tax - Reporting Superannuation
Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)
Retirement pensions are subject to income tax. However, some pensions are exempt.
You must declare:
- Retirement pensions paid by basic and supplementary mandatory schemes, by special schemes (SNCF for example) and by the State
- Reversion pensions paid by these schemes
- Pensions paid by compulsory supplementary company pension schemes
- Pensions paid to local elected officials by Ircantec
Please note : annuities paid out of a People's Retirement Savings Plan (Perp), the Préfon Plan or a Madelin contract are also taxed as retirement 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: €394 per pensioner
- Maximum: €3,858 by tax centre
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Paper Declaration
In 2021, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.
FYI : the early retirement allowances shall be imposed in accordance with salaries.
You must declare:
- Increases for family expenses
- War campaign bonuses (increase in veterans' pension)
- Supplementary allowances paid by pension plans (e.g. education allowances, death benefit, etc.)
- Benefits in kind (e.g. housing, free or reduced electricity)
FYI : a third-party assistance mark-up is not to be reported.
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: €394 per pensioner
- Maximum: €3,858 by tax centre
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Paper Declaration
In 2021, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.
These revenues are not to be reported:
- Solidarity allowance for the elderly (Aspa)
- Supplementary Disability Allowance (Asi)
- Old Age Allowances.
Old-age pensions paid by the Social Security which do not exceed €3,527.63 per year are not to be reported if the beneficiary's resources do not exceed €10,881.75 per year for a single person €16,893.94 per year for a couple
You must report pension benefits paid in the form of capital, in particular the one-time lump sum payment (which replaces a small pension, for example in the Agirc-Arco supplementary plan).
If the pension benefits are paid as capital, you can apply for tax under the quota system or, under conditions, opt for a 7.5% levy.
FYI : the same is true of capital payments after a popular retirement savings plan (Perp).
You must report widowhood allowances.
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: €394 per pensioner
- Maximum: €3,858 by tax centre
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Paper Declaration
In 2021, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.
Allowances paid to certain veterans are to be reported.
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: €394 per pensioner
- Maximum: €3,858 by tax centre
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Paper Declaration
In 2021, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.
FYI : the veteran's pension and the mutual pension of the veterans (up to a ceiling) are exempt from income tax.
You do not have to report the recognition allowance (annuity or capital).
You do not have to report the vesting allowance.