To go to start of this blog, click here.
Pensions which are ‘deemed’ to be paid by the Government for services rendered are never allowed to be taxed abroad (i.e. exported) in France or Spain or anywhere else in Europe where a Double Taxation Convention exists between the UK and the EU country. That means, as far as I know, all of them.
Strangely NHS pensions are almost all ‘exportable’ even though they are paid by the paymaster general of the UK Government. The NHS staff are presumably not considered as having rendered service to the Government.
Police, Firemen, Military personnel. and civil servants and local Government workers – all are deemed to be paid by the Government or local Government.
If teachers were employed by the local Government then their pensions are not exportable. HOWEVER, if a teacher was employed at a private school, then their pension is exportable, even though it was acquired through exactly the same teachers’ superannuation scheme. If you had worked in both sectors the situation is confused, and quite ridiculous and impossible to disentangle. If you are French or changed your nationality and had worked in any school in Britain, then it becomes once more confused. [Gilbert and Sullivan might have invented it!]
The situation is quite stupid.
For Teachers.
If you are a State sector pensioner you are unfairly treated as things stand. If the French interpreted the Convention in the same manner as the Spanish interpret the UK/Spanish Convention, you would be much better off.
If you are a private sector pensioner, your source of income will be identical but you are (or can be) fairly treated.
