{"id":3412,"date":"2025-06-05T11:57:23","date_gmt":"2025-06-05T09:57:23","guid":{"rendered":"https:\/\/livingandworking.preprodwi.fr\/?p=3412"},"modified":"2025-06-06T11:57:51","modified_gmt":"2025-06-06T09:57:51","slug":"cross-border-workers-how-are-your-german-pensions-and-health-insurance-taxed","status":"publish","type":"post","link":"https:\/\/livingandworking.preprodwi.fr\/en\/2025\/06\/05\/cross-border-workers-how-are-your-german-pensions-and-health-insurance-taxed\/","title":{"rendered":"Cross-Border Workers: How Are Your German Pensions and Health Insurance Taxed?"},"content":{"rendered":"\n<p>Cross-border workers living in France and affiliated with the German system often ask the same questions: How do you declare a pension received after a workplace accident in Germany? Can private health insurance contributions be deducted? And what about German supplementary pensions \u2014 are they treated like French retirement savings plans (PER)? Here are clear answers to these three real-life situations.<\/p>\n\n\n\n<div class=\"wp-block-eures-plugin-accordion-block\"><div class=\"accordion-top\"><p class=\"accordion-title\"><strong><strong>German Workplace Accident Pension: Taxable or Exempt?<\/strong><\/strong><\/p><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p>A pension paid by Germany to a French resident following a workplace accident is <strong>taxable in France<\/strong>, under the France-Germany tax treaty.<\/p>\n\n\n\n<p><strong>Good news:<\/strong> If the pension is paid under similar conditions to those of a French social security scheme, <strong>it may qualify for full or partial tax exemption<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Full exemption<\/strong>: applies to pensions granted under legislation for workplace accidents or occupational diseases.<\/li>\n\n\n\n<li><strong>50% exemption<\/strong>: applies to temporary benefits paid by social security.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-eures-plugin-accordion-block\"><div class=\"accordion-top\"><p class=\"accordion-title\"><strong><strong>German Private Health Insurance: Are Contributions Deductible in France?<\/strong><\/strong><\/p><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p><strong>No<\/strong>, if the German private health insurance is <strong>optional<\/strong>, the contributions are <strong>not deductible<\/strong> in France.<\/p>\n\n\n\n<p>Only <strong>mandatory contributions<\/strong> to a <strong>public scheme<\/strong> or those required under <strong>European regulations<\/strong> are deductible.<\/p>\n\n\n\n<p>Contributions to a <strong>freely chosen private German fund<\/strong> (without legal obligation) are considered <strong>personal expenses<\/strong>, and thus <strong>not tax-deductible<\/strong>.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-eures-plugin-accordion-block\"><div class=\"accordion-top\"><p class=\"accordion-title\"><strong><strong>German Supplementary Pension: Is It Treated Like a French PER?<\/strong><\/strong><\/p><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p><strong>No.<\/strong> In France, only contributions to a <strong>PER (Plan d\u2019\u00c9pargne Retraite)<\/strong> that meets the requirements of <strong>Article L.144-2 of the Insurance Code<\/strong> are deductible from taxable income.<\/p>\n\n\n\n<p>This means that German supplementary pension schemes that are <strong>not governed by French regulations<\/strong> are excluded.<\/p>\n\n\n\n<p>Any contributions made to <strong>individual or voluntary German contracts<\/strong> (mutuals, provident funds, etc.) are <strong>not considered French PERs<\/strong> and <strong>cannot be deducted<\/strong> from your taxable income.<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cross-border workers living in France and affiliated with the German system often ask the same questions: How do you declare a pension received after a workplace accident in Germany? Can private health insurance contributions be deducted? And what about German supplementary pensions \u2014 are they treated like French retirement savings plans (PER)? Here are clear [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[176],"tags":[],"territories_categories":[60,147,148],"class_list":["post-3412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cross-Border Workers: How Are Your German Pensions and Health Insurance Taxed? - Eures Grande Region<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/livingandworking.preprodwi.fr\/en\/2025\/06\/05\/cross-border-workers-how-are-your-german-pensions-and-health-insurance-taxed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cross-Border Workers: How Are Your German Pensions and Health Insurance Taxed? - Eures Grande Region\" \/>\n<meta property=\"og:description\" content=\"Cross-border workers living in France and affiliated with the German system often ask the same questions: How do you declare a pension received after a workplace accident in Germany? 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