Civil Service Retiree in Andorra: Pension Taxed in France
- Updated on
- La rédaction
The short answer
The pension of a former French civil servant, soldier or public official remains in principle taxed in France even if you live in Andorra (article 18.2). An exception exists for those who live in Andorra, hold Andorran nationality and do not hold French nationality. The tax gain from relocating is therefore limited.
The rule
Taxable only in the State that pays them, unless the beneficiary resides in the other State and is a national of that State without being a national of the paying Stateverified on 09/10/2026Who is affected
- State, local-authority and hospital civil servants.
- Military personnel and equivalents.
- Pensions paid by a State, a local authority or a public-law legal entity in respect of services rendered.
What this changes
| Situation | Taxation of the public pension |
|---|---|
| Resident of Andorra with French nationality | In France (art. 18.2.a) |
| Resident of Andorra with Andorran nationality and without French nationality | In Andorra (art. 18.2.b) |
| Private-sector pension | See private pension |
Mixed pension
A retiree who contributed in both the private and public sectors often receives pensions of different kinds: each pension follows its own rule. Have your pension funds draw up the breakdown before you decide.
The text, article by article
Under article 18.2 of the convention, pensions paid by a Contracting State, a local authority or a public-law legal entity, directly or out of funds they have set up, in respect of services rendered to that State are taxable only in that State. They are taxable only in the other State if the recipient is a resident of it and holds its nationality without holding that of the paying State.
An example
A retired French civil servant with French nationality who moves to Andorra: their public pension remains taxable in France, because they hold the nationality of the paying State. A retiree with Andorran nationality and without French nationality who lives in Andorra and receives a French public pension would, for their part, be taxable in Andorra.
Pensions from industrial or commercial activity
Where the pension is linked to an industrial or commercial business activity carried out by a State or a local authority, the rules for private pensions apply: see pensions: the convention.
The additional clause to know
Article 25.1.c allows the other State to tax the portion of a pension that is exempt or not taxable in the State to which taxation is allocated. Article 25.1.d allows France to tax its nationals who are residents of Andorra as if the convention did not exist, where its legislation allows. See tax residence and risks.
Before leaving
- Identify who pays the pension (State, local authority, private-law fund).
- Check your nationality and that of the payer.
- Have the taxation validated by an adviser before transferring your residence.
Work out your own case
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Frequently asked questions
Can a retired civil servant move to Andorra?
Yes, but their public pension remains in principle taxed in France.
What about a survivor's pension?
It follows the nature of the original pension: have the payment classified.
Are additional incomes affected?
Private pensions and investment income follow their own rules: see the other pages.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.