Pensions and France
Denmark and France: double taxation and pensions in 2026
Pension type and tax residence must be considered together under the Danish-French treaty.
Updated
The treaty already applies
The Danish-French double taxation treaty has effect from 1 January 2024. It does not mean all Danish pensions are taxed only in France.
Pensions receive different treatment
Denmark may tax pensions where contributions received Danish tax relief. State pension and ATP can also fall under Danish taxing rights; civil-service pensions have separate provisions. For certain pensions paid to French residents, Denmark must grant limited relief for French tax.
Review each scheme
Gather each scheme’s payments, moving date, residence details, previous tax treatment and Danish and French assessments with payment evidence. Older transitional rules and individual circumstances can change the result, so review your own schemes before budgeting.
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.
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