I know this is a bit of a niche area but I wondered if anyone had any relevant experience or advice. We plan to move to France in August next year and, to coincide with that, I will take my deferred occupational pension which includes a lump sum as well as a monthly amount.
From what I have read, whilst this lump sum would be paid tax free in the UK, since 2011 lump sums paid on retirement to expats living in France have been liable to French income tax. Setting aside the potential impact of Brexit on our plans, we are unlikely to be resident in France at the time I take my pension and receive my lump sum though we may well have bought a French property by then.
My question is will I have to declare this lump sum in any French tax return I make following our move to France? We are planning on using the micro-entrepreneur tax status for our B&B/Gite business though are not likely to start trading until well into 2021.