Pension lump sums UK and france prélèvement forfaitaire libératoire

Banking & Financial Tax & Social charges
1

Greetings! First post here. 25/2/2020.

Can one take single payment of the UK tax exempt 25% pension in UK and then subsequently take in France remaining complete lump sum at 7.5% rate?

Would welcome any responses from persons (or those who know about the topic) who have taken the 25% tax free lump sum from UK personal pensions under UK tax as UK tax resident without further drawdown (not invoking flexible drawdown) and then subsequently became tax resident in France and succesfully taking the remaining pension in a single lump sum taxed at 7.5%.

References I have found online are the Bulletin Officiel des Finances Publiques-Impôts
BOI-RSA-PENS-30-10-20-20121211

and

https://www.french-property.com/news/tax_france/pension_lump_sum/

Thanks and regards.

2

Your second link appears to be dated 2015.
The updated article is here https://www.french-property.com/news/tax_france/lump_sum_pension_payments/
Not sure if anything has changed but it’s always as well to refer to the most recent source…

3

Hi Thanks Anna - yes good point re current sources. I saw that article also, - and it does not have the original (2015) commentary re. taking the 25% lump sum prior to moving to France. Indeed it now remains silent on the tax reduction strategy.

So is the removal of that commentary significant? Why the omission? As you suggest has anything changed? That’s one reason which prompted my query! If the original advice was followed and then found not to apply it will be great to know.

Thanks and regards.