{"id":2127399,"date":"2026-09-22T05:02:31","date_gmt":"2026-09-22T03:02:31","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/22\/british-state-pension-france-uprating-tax-claim-s1-challenge-brexit\/"},"modified":"2026-09-22T05:22:01","modified_gmt":"2026-09-22T03:22:01","slug":"british-state-pension-france-uprating-tax-claim-s1-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/22\/british-state-pension-france-uprating-tax-claim-s1-challenge-brexit\/","title":{"rendered":"Your UK State Pension in France After Brexit: Annual Increases, French Tax, Claiming from France and S1 Healthcare \u2014 How to Challenge Errors"},"content":{"rendered":"<p>You retired to the Dordogne, Brittany or the Luberon with a simple plan: your UK State Pension lands every four weeks, France taxes it once, and your health cover sorts itself out. Then three letters arrive in the same month. The first is from the Department for Work and Pensions (DWP, the UK government department that pays the State Pension) confirming your award but leaving you unsure whether it will ever rise again now that Britain has left the European Union. The second is your first French income-tax assessment, the avis d&#8217;imposition (the official tax bill sent by the French tax office), which seems to count the British pension twice: once in your taxable income and again through social charges you never expected. The third is from your local health fund asking which country actually pays for your care. Each letter is lawful on its face, and each one can be wrong in your case. This guide answers the four questions every British pensioner in France asks after Brexit: will the UK still increase my State Pension if I live in France, how do I claim it from France, where is it taxed and at what real cost, and how do I get an S1 healthcare form (the portable document that moves your UK-funded health cover to France) and challenge a bill that should never have been issued. The answers below rest on the Franco-British double-tax treaty signed in London on 19 June 2008, the French Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts, the statute that defines French income tax), the French Social Security Code (Code de la s\u00e9curit\u00e9 sociale, the statute that sets social charges), European coordination rules that the Withdrawal Agreement kept alive for pensioners, and four French court decisions that show how judges actually settle these disputes.<\/p>\n<h2>I. Will your UK State Pension still rise in France, and how do you claim it from France?<\/h2>\n<h3>A. Will Britain freeze your State Pension in France or increase it every year?<\/h3>\n<p>Start with the fear that brings most readers here: does moving to France freeze a UK State Pension at its first amount for life? For France, the answer is reassuring, and it comes straight from the official British guidance on how pensions are affected abroad (see <a href=\"https:\/\/www.gov.uk\/state-pension-if-you-retire-abroad\/rates-of-state-pension\">how your State Pension is affected if you retire abroad on GOV.UK<\/a>). Britain pays the yearly increase to pensioners living in the European Economic Area (EEA), and France sits inside that area, so a British pensioner resident in France keeps the annual increase. Outside the listed countries the pension stays flat year after year. In other words, France is on the right side of the line, while pensioners in countries with no such arrangement see their pension frozen. This distinction matters enormously over a twenty-year retirement, because a frozen pension quietly loses a large share of its real value while an uprated one tracks the British annual review.<\/p>\n<p>Why does France keep the increase after Brexit? Because the Withdrawal Agreement preserved social-security coordination for people already covered, and Britain chose to continue uprating pensions paid to residents of the European Economic Area. The French coordination body, the Cleiss (Centre des liaisons europ\u00e9ennes et internationales de s\u00e9curit\u00e9 sociale, the official French centre for international social-security liaison), confirms that although the United Kingdom has left the European Union, the coordination rules continue to apply to situations covered by the Withdrawal Agreement. So the increase is not a favour your pension centre grants as a matter of discretion; it is the normal operation of the published rules for pensioners living in France.<\/p>\n<p>One practical consequence follows. If your pension has not moved for a year or two while you live in France, treat that as an anomaly to investigate, not as the new normal. Check first that the DWP holds your French address and your correct bank details, because increases are applied centrally and a missing address update is the most common cause of a stagnant payment. Check second that you are looking at the right payment: the UK State Pension is separate from any French pension paid by the Carsat (caisse d&#8217;assurance retraite et de la sant\u00e9 au travail, the regional French pension fund that pays basic retirement pensions for private-sector careers). Each body uprates only the pension it owes. If both checks are clean and the amount still looks frozen, write to the International Pension Centre (the DWP office in Newcastle that handles State Pension claims and payments for people living abroad), quote your National Insurance number (your lifelong British social-security account number, which follows the format of two letters, six digits and one letter), state the exact dates of residence in France, and ask for a written breakdown of the rate applied for each year. That letter creates the paper trail you will need if a formal challenge becomes necessary.<\/p>\n<p>The second half of the increase question concerns a mixed career. Many British residents in France worked on both sides of the Channel: ten years in London, fifteen years in Lyon, perhaps a spell elsewhere. Each country then pays its own pension for its own insurance periods, and French judges have confirmed that British periods must be counted fairly. In a decision of 7 November 2019 (Second Civil Chamber of the Court of Cassation, Cour de cassation, France&#8217;s supreme court for civil matters, pourvoi number 18-18.344, ECLI:FR:CCASS:2019:C201956), the Court ruled on the case of a British national who had worked in the United Kingdom, in France and in Monaco and who drew a French old-age pension at a reduced rate of 32.50 percent because the Monaco quarters were left out of the calculation. The Court allowed him to add together his British and French insurance periods under the European coordination regulations and, separately, his French and Monegasque periods under the Franco-Monegasque convention of 28 February 1952, with the higher of the two resulting pensions awarded to him. The principle survives Brexit for rights built up while the coordination rules applied, and it gives you a concrete weapon: if the Carsat calculates your French pension as though your British years never existed, invoke this decision and demand totalisation of your periods. The coordination regulations behind it moved from the 1971 text to Regulation 883\/2004 of 29 April 2004 on the coordination of social security systems, and the Council of State recalls that they rest on a single rule: &#8220;les personnes qui rel\u00e8vent du champ du r\u00e8glement ne sont soumises qu&#8217;\u00e0 la l\u00e9gislation d&#8217;un seul Etat membre&#8221;, meaning persons covered by the regulation are subject to the legislation of a single Member State only (Council of State, 9th and 10th chambers sitting together, 24 July 2019, number 416662, at <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038815781\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038815781\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Conseil d&#8217;\u00c9tat, 24 juillet 2019, num\u00e9ro 416662<\/a>).<\/p>\n<h3>B. How do you claim your UK State Pension once you live in France?<\/h3>\n<p>Claiming from abroad is a defined procedure, not a leap into the unknown. The British guidance on claiming from abroad (see <a href=\"https:\/\/www.gov.uk\/state-pension-if-you-retire-abroad\">claiming your State Pension abroad on GOV.UK<\/a>) explains that you may claim once you have built up enough qualifying years of UK National Insurance contributions. National Insurance contributions are the earnings-based payments British workers make throughout their careers, and they buy qualifying years toward the State Pension. If you are short of years, get a State Pension forecast (the official DWP estimate of what you will receive) before you claim, because voluntary contributions can sometimes fill gaps and the forecast tells you exactly which years are missing. Do this at least six months before your State Pension age (the age from which the British pension becomes payable, currently rising to 67), so that any top-up has time to register.<\/p>\n<p>Timing and routing are strict. Claims open during the four months before you reach State Pension age. A claim sent too early will simply wait; a claim sent late can cost you arrears, because backdating is limited. You have two routes. The direct route is to approach the International Pension Centre or to send it the international claim form. The indirect route, which the same guidance describes, runs through the country where you live: the French pension authority can notify the pension schemes of the other countries where you worked, and each scheme then contacts you if you qualify. For a British resident in France, that means the Carsat or the French pension body handling your file can notify Newcastle, and each scheme then writes to you if you qualify. In practice, use both routes in parallel: file directly with the International Pension Centre and tell your French pension body about every British period, so that neither side can later say it never heard of you.<\/p>\n<p>Prepare the file as a French administrator would expect it: full birth certificate showing parentage (acte de naissance avec filiation, the long-form birth certificate French bodies routinely demand), valid passport, proof of French address such as a recent utility bill or tax notice, your National Insurance number, and a complete list of employers and dates in each country. The Cleiss warns that you must supply a birth certificate showing parentage plus a passport or national identity card before any French social body will enrol you. British claimants who send only a short birth certificate routinely lose two or three months to a request for the long form, so send it first time. Keep copies of everything and every acknowledgement, because the most common dispute in cross-border files is not about the law but about what was received and when.<\/p>\n<p>Payment itself can be made to a French bank account, and the pension remains payable in euros through the standard international payment channel. Once in payment, your duties are to report changes of circumstances: a move back to Britain, a return to work, a marriage or a death in the household, or a change of bank details. The British guide devotes a whole section to reporting changes, and unreported changes are the main trigger for overpayment recovery letters that terrify pensioners. If such a letter arrives, do not ignore it and do not repay blindly: ask for the year-by-year calculation, check it against your own records, and only then agree a repayment plan or challenge the figures. The same discipline applies on the French side. If the French tax office later queries why a British pension appeared or disappeared from your return, your file of DWP letters, forecasts and bank statements is what turns a frightening audit into a routine exchange.<\/p>\n<h2>II. Where is your UK State Pension taxed, what French social charges apply, and how do you challenge a wrong bill?<\/h2>\n<h3>A. France taxes your State Pension and Britain does not, but Paris still wants the full picture<\/h3>\n<p>The threshold question is where you are tax-resident, because everything else flows from it. French domestic law casts the net wide. Article 4 B of the French Tax Code provides: &#8220;Sont consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France au sens de l&#8217;article 4 A : a. Les personnes qui ont en France leur foyer ou le lieu de leur s\u00e9jour principal&#8221;. Your foyer (your settled home, where your family life is centred) or your principal place of stay in France is enough to make you fiscally domiciled in France. The same article adds a vital safety valve: &#8220;Les personnes qui satisfont \u00e0 l&#8217;un au moins des crit\u00e8res fix\u00e9s aux a \u00e0 c du pr\u00e9sent 1 ne peuvent toutefois pas \u00eatre consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France lorsque, par application des conventions internationales relatives aux doubles impositions, elles ne sont pas regard\u00e9es comme r\u00e9sidentes de France.&#8221; In other words, even if French domestic law catches you, the double-tax treaty has the last word on which country counts you as resident. Read the current wording at <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051202565\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">article 4 B du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>. For a British pensioner genuinely settled in France, both domestic law and the treaty point to France, which is exactly why the treaty then allocates the taxing right over the pension to France.<\/p>\n<p>Once France is your tax home, French tax covers everything you receive worldwide. Article 4 A of the French Tax Code states: &#8220;Les personnes qui ont en France leur domicile fiscal sont passibles de l&#8217;imp\u00f4t sur le revenu en raison de l&#8217;ensemble de leurs revenus.&#8221; Persons fiscally domiciled in France pay income tax on all of their income, wherever it comes from (see <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006302200\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006302200\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">article 4 A du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). The British State Pension therefore enters your French taxable income as a matter of course. Article 79 of the French Tax Code states: &#8220;Les traitements, indemnit\u00e9s, \u00e9moluments, salaires, pensions et rentes viag\u00e8res concourent \u00e0 la formation du revenu global servant de base \u00e0 l&#8217;imp\u00f4t sur le revenu.&#8221; Pensions and life annuities (rentes viag\u00e8res, regular payments for life) form part of the overall income on which French income tax is based. See <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000023412114\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000023412114\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">article 79 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>. French law then softens the blow with a standard deduction: &#8220;Les pensions et retraites font l&#8217;objet d&#8217;un abattement de 10 % qui ne peut exc\u00e9der 4 439 \u20ac.&#8221; Pensions and retirement income receive a 10 percent reduction capped at 4,439 euros, and &#8220;L&#8217;abattement indiqu\u00e9 au deuxi\u00e8me alin\u00e9a ne peut \u00eatre inf\u00e9rieur \u00e0 454 \u20ac, sans pouvoir exc\u00e9der le montant brut des pensions et retraites&#8221;, meaning the reduction cannot be less than 454 euros nor more than the gross pension itself. Those figures move with the tax scale each year, so check the current version linked here at <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373673\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373673\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">article 158, 5, a du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>. The practical point is that your British State Pension is declared gross, reduced by 10 percent within those limits, and then taxed at your marginal rate alongside any French pension, exactly like a French pension.<\/p>\n<p>The treaty confirms that France, and not Britain, taxes the State Pension of a French resident. The text is published officially by the British government and its Article 18 gives the State of residence the sole right to tax pensions and similar payments made for past employment, subject only to the government-service exception in Article 19, paragraph 2. A State Pension paid for past employment to a French resident is therefore taxable only in France. That reservation concerns government-service pensions (pensions for work as a civil servant, teacher in a state school, soldier or other public employee): under paragraph 2 they remain taxable only in the paying State, except where the pensioner resides in the other State and is a national of that other State without also being a national of the paying State. Read both provisions in the official treaty text at <a href=\"https:\/\/www.gov.uk\/government\/publications\/france-tax-treaties\/2008-uk-and-france-double-taxation-convention-in-force\">2008 UK and France Double Taxation Convention, Articles 18 and 19<\/a>. The dividing line is therefore simple: an ordinary State Pension or private-occupational pension follows Article 18 to France, while a pension for British government service stays in Britain unless you are a French national resident in France who is not also British. Confusing the two is the single most expensive mistake British pensioners make, so identify the legal nature of each pension before you fill in anything.<\/p>\n<p>Declaring correctly is a two-form exercise. Report the British pension on the foreign-income return, form number 2047 (d\u00e9claration des revenus encaiss\u00e9s \u00e0 l&#8217;\u00e9tranger, the supplementary return for income received from abroad), using the official form and explanatory notice at <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2047\/declaration-des-revenus-encaisses-letranger\">formulaire num\u00e9ro 2047 sur impots.gouv.fr<\/a> and <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2047\/2026\/2047_5490.pdf\">notice explicative num\u00e9ro 2047 sur impots.gouv.fr<\/a>, then carry the total onto the main return, form number 2042 (d\u00e9claration de revenus, the principal annual income-tax return). The British guidance on tax for pensioners abroad (see <a href=\"https:\/\/www.gov.uk\/state-pension-if-you-retire-abroad\/tax-on-your-state-pension\">paying tax on your State Pension abroad on GOV.UK<\/a>) explains that where a double-taxation agreement exists with the country where you live, the pension is taxed only once. For an Article 18 pension that single country is France, so you normally ask Britain to pay the pension gross of British tax and you pay the French bill. If British tax was wrongly withheld, the treaty credit mechanism in Article 24 of the convention neutralises the double charge, and the French courts police that mechanism strictly.<\/p>\n<p>The leading French authority on that mechanism is an opinion (avis contentieux, a formal interpretive ruling given by the Council of State to guide the lower courts) of the Council of State (Conseil d&#8217;\u00c9tat, France&#8217;s supreme administrative court) of 12 February 2020, number 435907, on the Franco-British convention &#8220;sign\u00e9e \u00e0 Londres le 19 juin 2008&#8221;, the convention between the French government and the British government for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, signed in London on 19 June 2008. The Council first recalls that the treaty&#8217;s French taxes include &#8220;(v) les contributions sociales g\u00e9n\u00e9ralis\u00e9es ; \/ (vi) les contributions pour le remboursement de la dette sociale&#8221;, that is the generalised social contribution (CSG, contribution sociale g\u00e9n\u00e9ralis\u00e9e, the broad French social levy) and the social-debt repayment contribution (CRDS, contribution au remboursement de la dette sociale, the levy that funds the paydown of historic social debt), grouped as French tax. Read the full opinion at <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041569463\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041569463\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Conseil d&#8217;\u00c9tat, avis du 12 f\u00e9vrier 2020, num\u00e9ro 435907<\/a>. Three holdings from that opinion decide real cases. First, where the treaty gives Britain the exclusive right to tax an item, France may still count it to set the rate on the rest: &#8220;alors m\u00eame que d&#8217;autres stipulations de la convention pr\u00e9voient que certains revenus sont imposables ou ne sont imposables qu&#8217;au Royaume Uni, ces revenus peuvent n\u00e9anmoins \u00eatre pris en compte pour le calcul de l&#8217;imp\u00f4t fran\u00e7ais.&#8221; Second, the credit for tax paid in Britain does not require tax to have been effectively paid there: &#8220;cette condition n&#8217;exige pas que les revenus en cause aient \u00e9t\u00e9 soumis \u00e0 une imposition effective.&#8221; Third, declaring the income in Britain is enough: &#8220;la condition pr\u00e9vue \u00e0 l&#8217;alin\u00e9a (i) du a) du paragraphe 3 de l&#8217;article 24 de la convention doit \u00eatre regard\u00e9e comme satisfaite s&#8217;il est \u00e9tabli par le r\u00e9sident de France qu&#8217;il a d\u00e9clar\u00e9 les revenus en cause au Royaume-Uni&#8221;. For pensioners, the message is that a French assessment which denies the treaty credit because no British tax was actually paid misreads the convention, and this opinion is the document to attach to your written complaint (r\u00e9clamation contentieuse, the formal objection you file with the tax office before going to court).<\/p>\n<p>If the complaint fails, the path runs to the administrative court (tribunal administratif, the first-level court for tax disputes) and then, on appeal, to the administrative court of appeal (cour administrative d&#8217;appel). Deadlines are short and counted strictly, so diary them the day the assessment arrives, pay what is prudently due to stop penalties running where advice supports that, and argue the treaty article by article. Because the treaty allocates an ordinary State Pension to France, most successful pensioner challenges are not about escaping French tax but about the rate, the credit, the 10 percent reduction, or social charges wrongly added on top, which is where the second half of this guide takes over.<\/p>\n<h3>B. S1 healthcare, French social charges and how to fight a double bill<\/h3>\n<p>Health cover is where British pensioners lose the most money through silence. The British healthcare guidance explains that residents in France who draw a UK State Pension or certain exportable benefits may receive state healthcare funded by Britain, and that drawing a UK State Pension can open the right to a British S1. The S1 (formerly called E121) is the portable certificate by which Britain remains responsible for the cost of your healthcare while France delivers it. The procedure is to obtain the document from the British pension authority and then register the British S1 with the local CPAM. The CPAM (caisse primaire d&#8217;assurance maladie, the local French health-insurance fund that registers patients and reimburses treatment) enrols you, issues your social-security number, then the attestation de droits (the certificate confirming your right to French state healthcare) and finally the carte Vitale (the green smartcard you show at every doctor, pharmacy and laboratory). Full official instructions are at <a href=\"https:\/\/www.gov.uk\/guidance\/healthcare-in-france-including-martinique-and-guadaloupe\">healthcare for UK nationals living in France on GOV.UK<\/a>.<\/p>\n<p>The French coordination body describes the same bridge from the French side: you must request the portable S1 document, titled registration for health-insurance cover, from the fund that pays your retirement pension. That document then secures your registration with the CPAM of your French home, with no fresh contributions to pay where your pension already bears the deductions the legislation provides. See <a href=\"https:\/\/www.cleiss.fr\/particuliers\/venir\/retraite\/ue-eee.html\">Cleiss guidance for pensioners coming to live their retirement in France<\/a>. Two warnings from experience. First, register the S1 before you need hospital care, because an unregistered pensioner who arrives at the hospital desk is billed as a private patient and must then fight for reimbursement. Second, if you draw pensions from both countries, the country that pays the larger share of your pensions is normally the competent one for health costs, so declare both pensions to both bodies and keep the written determination of competence. An S1 recorded in the wrong direction is worse than none, because each country then bills you as the other&#8217;s responsibility.<\/p>\n<p>Social charges on the pension itself are the next battleground. French pensions bear the CSG at a general rate verified in the current code: &#8220;Sont assujetties \u00e0 la contribution au taux de 8,3 % les pensions de retraite, et les pensions d&#8217;invalidit\u00e9.&#8221; Retirement and invalidity pensions bear the contribution at 8.3 percent. Lower incomes can qualify for the reduced rate: &#8220;sont assujettis \u00e0 la contribution sociale au taux de 3,8 % les revenus mentionn\u00e9s au 1\u00b0 et au premier alin\u00e9a du 4\u00b0 du II de l&#8217;article L. 136-1-2 des personnes&#8221; whose income falls within the statutory thresholds, which the code sets by reference to the income-tax scale. See <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054336623\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054336623\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">article L. 136-8 du Code de la s\u00e9curit\u00e9 sociale<\/a>. The CRDS and the autonomy solidarity top-up (CASA, contribution additionnelle de solidarit\u00e9 pour l&#8217;autonomie, the small additional levy that funds support for elderly and disabled people) can sit on top where the code provides, so a pensioner at the full rate can face a combined social-charge load near one tenth of the pension before income tax even starts. The thresholds for the reduced rate turn on your revenu fiscal de r\u00e9f\u00e9rence (your reference tax income, the figure printed on your French tax notice) of two years earlier, which is why one good or bad year echoes into your social charges two years later.<\/p>\n<p>Here the coordination rules give you a shield that many tax offices overlook. In a decision of 25 October 2024, the Council of State recalled that &#8220;les personnes qui rel\u00e8vent du champ du r\u00e8glement ne sont soumises qu&#8217;\u00e0 la l\u00e9gislation d&#8217;un seul Etat membre&#8221;, meaning persons covered by the coordination regulation are subject to the legislation of a single Member State only, &#8220;ce qui exclut d\u00e8s lors toute possibilit\u00e9 de cumul de plusieurs l\u00e9gislations nationales pour une m\u00eame p\u00e9riode et, de mani\u00e8re corollaire, qu&#8217;un m\u00eame revenu soit expos\u00e9 au paiement de doubles cotisations&#8221;, which excludes any stacking of several national legislations for the same period and, as a consequence, any exposure of the same income to double contributions. That is Council of State, 8th and 3rd chambers sitting together, 25 October 2024, number 473997, at <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050398370\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050398370\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Conseil d&#8217;\u00c9tat, 25 octobre 2024, num\u00e9ro 473997<\/a>. The same decision quotes the cap in the implementing regulation: &#8220;Lorsqu&#8217;une personne per\u00e7oit une pension provenant de plus d&#8217;un \u00c9tat membre, le montant des cotisations pr\u00e9lev\u00e9es sur toutes les pensions vers\u00e9es ne peut en aucun cas \u00eatre sup\u00e9rieur au montant qui serait pr\u00e9lev\u00e9 aupr\u00e8s d&#8217;une personne recevant une pension du m\u00eame montant provenant de l&#8217;\u00c9tat membre comp\u00e9tent.&#8221; Where pensions come from more than one Member State, the total deductions can never exceed what a person receiving the same total pension from the competent State alone would pay. If Britain is the competent State for your health cover under your S1 and France nevertheless levies CSG, CRDS and CASA on the British pension, these two passages are the core of your written challenge: one legislation only, and a hard cap in any event.<\/p>\n<p>The Council of State decision of 24 July 2019, number 416662, states the protective principle even more directly for pensioners. It recalls that &#8220;le titulaire d&#8217;une pension ou d&#8217;une rente ne peut pas se voir r\u00e9clamer, du fait de sa r\u00e9sidence sur le territoire d&#8217;un Etat membre, des cotisations d&#8217;assur\u00e9 obligatoire pour la couverture de prestations prises en charge par une institution d&#8217;un autre Etat membre&#8221;, meaning a pensioner cannot be asked, merely because he resides in one Member State, for compulsory contributions covering benefits that another Member State&#8217;s institution already provides. It adds the penalty test from the Court of Justice: &#8220;la l\u00e9gislation de l&#8217;Etat de r\u00e9sidence ne doit pas avoir pour effet de p\u00e9naliser le titulaire de pension qui se serait d\u00e9j\u00e0 acquitt\u00e9, durant ses ann\u00e9es d&#8217;activit\u00e9 dans un Etat membre autre que l&#8217;Etat de r\u00e9sidence, des cotisations destin\u00e9es au financement des prestations servies aux pensionn\u00e9s, par rapport \u00e0 celui qui serait demeur\u00e9 dans ce dernier Etat pour y exercer la totalit\u00e9 de son activit\u00e9.&#8221; Residence-State law must not penalise a pensioner who already paid contributions during working years abroad compared with someone who worked an entire career at home. Read the full decision at <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038815781\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038815781\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Conseil d&#8217;\u00c9tat, 24 juillet 2019, num\u00e9ro 416662<\/a>. Honesty requires the follow-up: in that case the claimant lost, because she also drew French pensions and was therefore subject to French legislation, and the Court held the single-legislation principle &#8220;ne trouve \u00e0 s&#8217;appliquer que sous r\u00e9serve que l&#8217;assur\u00e9 ne b\u00e9n\u00e9ficie pas \u00e9galement d&#8217;une pension vers\u00e9e par l&#8217;Etat membre de r\u00e9sidence&#8221;, applying only where the pensioner does not also receive a pension from the State of residence. The lesson is precise rather than discouraging. If your only pension is British and Britain carries your health cover through an S1, a French social-charge bill on that pension is vulnerable on both fronts: wrong competent State and forbidden penalty. If you draw both a British and a French pension, France is competent, but the cap from the 25 October 2024 decision still limits the total. Either way, frame the complaint expressly as unequal treatment and a restriction on movement, attach your S1, your CPAM attestation, the pension statements from both countries and the notices showing the disputed charges, and ask in the alternative for full discharge (d\u00e9charge, the cancellation of the bill) or at least reduction to the lawful cap.<\/p>\n<p>Close with a practical routine that prevents most disputes. Each spring, reconcile the DWP annual statement with your French pre-filled return before you sign it, because the pre-filled figure is sometimes last year&#8217;s pension carried forward. Each autumn, compare the social charges on the pension line with the 8.3 or 3.8 percent rate your reference income commands, and query any gap in writing within the complaint period printed on the notice. Keep the S1, the CPAM attestation and the competence determination together in one folder, originals and scans, because every challenge to a health or social-charge bill starts with proving which country is competent. And never let a British pension disappear from the French return on the theory that Britain already taxed it: under Article 18 it is France that taxes it, and an omission discovered on audit costs penalties that a correct declaration would never have triggered.<\/p>\n<h2>Conclusion<\/h2>\n<p>A British State Pension in France is neither frozen nor double-taxed when the file is handled properly. Britain keeps the annual increase for residents of France, the International Pension Centre or your French pension body can route the claim, the treaty gives France the taxing right over an ordinary State Pension while Britain keeps government-service pensions, and the S1 moves your health cover to the CPAM without fresh contributions. The danger lies in the gaps between systems: a frozen-looking payment that is really a missing address, a French pension calculated as though London years never happened, a treaty credit refused because no British tax was paid, or social charges levied by a country that is not competent. Each of those errors has a written remedy, from the DWP breakdown request to the r\u00e9clamation, the tribunal administratif and the coordination arguments the Council of State and the Court of Cassation have already endorsed. Build the folder, meet the deadlines and quote the article numbers, and the cross-Channel retirement you planned becomes the one you actually receive.<\/p>\n<h2>Need a quick opinion on your case<\/h2>\n<p>Talk it through with a lawyer before the next deadline bites. Our Paris office offers a telephone consultation within 48 hours with an avocat of the firm for British pensioners settling in France. Call <a href=\"tel:+33646605822\">+33 6 46 60 58 22<\/a> or write via <a href=\"https:\/\/kohenavocats.fr\/formulaire-de-contact\/\">our contact page<\/a> with your DWP letter and your latest French tax notice, and we will tell you where your pension should be taxed, which country should carry your health cover, and what to challenge first.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>British pensioner in France? Your State Pension keeps its annual rise, France taxes it under Article 18, and an S1 moves your health cover. 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