DT7267 - Particular agreements: France: Governmental pensions

Governmental pensions paid in respect of services rendered to the government of France are taxable only in France, unless the recipient is a United Kingdom national and not also a French national. In those circumstances the pension is taxable in both countries and its source is deemed to be in France so that the United Kingdom resident and national will be entitled to credit for any French tax deducted against the United Kingdom tax on the same income. Some French pensions are exempt from tax in both countries (Article 19(4)).