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The end of double taxation for former cross-border worker pensioners

February 2016

Since 1 January 2016, pensioners in French and German border regions who previously worked in the other country no longer run the risk of being taxed twice.

An amendment to the bilateral tax agreement signed by French and German ministers simplifies the taxation of pensioners who were formerly cross-border workers and who receive a pension from the other country.

The right of taxation under the statutory social security regime is given solely to the country of residence of the pensioner concerned. In this way, taxpayers living in France but receiving a German pension will only be taxed in France, and vice versa. The amendment provides for financial compensation to offset each country's loss of tax revenue.
The law was promulgated in France on 22 December 2015.

Plus d'infos [FR]   
Source: http://www.economie.gouv.fr/

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