Tax Treaties

Tax Treaties & Your Income

Which country taxes what — and why it changes everything. Covers pensions, dividends, rental income and more by income type.

In this section

01
Tax Treaties

How the France-UK Double Tax Treaty Works: A Plain-English Guide for Expats (2026)

The France-UK double tax treaty determines which country taxes your income — and which must step aside. This plain-English guide explains the two mechanisms, which income types go where, and the one mistake that catches almost every expat out.

02
Tax Treaties

PFU vs Progressive Tax: Which Is Better for Your Investment Income in France? (2026)

Should you tick box 2OP on your French tax return? This plain-English guide explains the difference between the PFU flat tax and the progressive scale, with worked examples for dividends, interest and capital gains — and the one mistake most people make.

03
Tax Treaties

UK Government Service Pension: How It's Treated in France (2026)

A UK Government Service Pension is taxed only in the UK — but France still needs to know about it. This guide covers which pensions qualify, exactly which boxes to complete, the taux effectif impact, and the NHS and Teachers Pension mistake that catches people out every year.

04
Tax Treaties

UK State Pension: How It's Taxed in France (2026)

A plain-English guide to declaring your UK State Pension on your French tax return. Covers forms 2042 and 2047, the S1 impact on social charges, currency conversion, and the CSG deductible.

05
Tax Treaties

Form 2047 Explained: How UK Expats Declare Foreign Income in France (2026)

A plain-English guide to completing Form 2047 as a UK expat resident in France. Learn which sections cover pensions, dividends and rental income, how to convert currency correctly, and how treaty relief works.

06
Tax Treaties

How to Declare UK Frontier Worker Income — French Tax Return 2026

Step-by-step guide for frontier workers living in France and working in the UK via PAYE. Learn how to calculate your Net Imposable, which boxes to use on Forms 2047 and 2042, and how to claim the double tax credit.

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