Individuals who work for an international organisation or a European institution. Taxation

Definition of an international civil servant

For tax purposes, the status of international civil servant may be granted to certain civil servants and officials of an international organisation who are covered by the organisation's staff status and hold a budgeted post, in accordance with an international treaty applicable in France.

These treaties are specific to each organisation. Reflecting the many different situations of organisations, the tax provisions contained in treaties widely vary. This is why there is no uniformity in exceptions to ordinary law, for which certain staff members of international organisations may qualify. Every treaty should be consulted to understand the nature and conditions of these exceptions and the staff categories eligible.

The status of international civil servant must be established by providing an employment contract signed by the employee and a representative of the organisation. This document is generally known as the letter of appointment or notification. This document must specify the term of the assignment and the category or class and pay scale level of the individual recruited.

Special cases

Individuals who work in an international organisation and who fall into one of the following four categories:

An individual recruited directly by the organisation and is thus paid by it ;
An individual posted by a Government to the organisation and who is paid by the organisation ;
An individual seconded by a Government to the organisation and whose salary continues to be paid by that Government ;
A representative of a Government to the organisation and who is thus paid by that Government.

Only those individuals from the first two categories (recruited and posted) are considered for tax purposes to be "international civil servants".

Those in the other categories are:

Either civil servants with a short-term assignment abroad,
Or private-sector contract workers who have been sent abroad.

Taxation of international civil servants

If you are an international civil servant, your wages are generally liable for a tax that is withheld by the organisation that pays you.

To find out more, please contact the Human Resource Department of the organisation that pays you.

If you have other French earnings taxable in France, subject to provisions in international tax treaties, you are taxable according to the rules applicable to non-residents.

If you become a retiree or pensioner and live outside of France, please refer to the pension FAQ.

Definition of a European civil servant

A European civil servant is defined as a employee of a European organisation who is a permanent executive and who has been hired by the organisation for a period of at least one year and who works there on a full-time basis.

Individuals who work in a European institution fall into one of the following four categories :

An individual recruited directly by the institution and is thus paid by it ;
An individual posted by a Government to the institution and who is paid by the institution ;
An individual seconded by a Government to the institution and whose salary continues to be paid by that Government ;
A representative of a Government to the institution and who is thus paid by that Government ;

This category does not include interns, temporary staff and short-term advisers.

Only those individuals from the first two categories (recruited and posted) are considered for tax purposes to be "Europeans civil servants".

Those in the other categories are :

Either civil servants with a short-term assignment abroad,
Or private-sector contract workers who have been sent abroad.

Civil servants and other staff from the European Communities retain their original residence for tax purposes:

If the country is part of the EU,
If, solely by reason of the performance of their duties in the service of the Union, they establish their residence in the territory of a Member State other than their country of residence for tax purposes (Article 14 of the Protocol on the privileges and immunities of the European Community )

In other cases, the residence for tax purposes shall be that of the country of residence.

Please note: If your residence for tax purposes is in France, you are liable for social levies on your income from assets and investments.

Taxation of European civil servants

If you work outside of France, your wages are generally liable for a tax that is withheld by the organisation that pays you. To learn more, please contact your Human Resource Department.

If you live and work outside of France, your tax return should be filed with the Individual Tax Department for Non-Residents :

If you were a resident of France during your initial assignment at a European institution, your residence for tax purposes remains in France
If you have other French earnings, you will be taxed on these earnings under the resident tax regime ;
If you were not a resident of France during your initial assignment at a European institution, your residence for tax purposes is outside of France.

If you have other French earnings, you will be taxed under the non-resident tax regime.

To learn more, please refer to the International section of the website concerning non-resident individuals.

You will be taxed the same as non-residents on your French earnings.

If your household remains in France, your situation will be handled by the tax department with jurisdiction over your place of residence.

If you become a retiree or pensioner and live outside of France, you retain the same tax status as when you were a European civil servant. Your pension will continue to be taxed by the EU.

DINR PART - MAY 16, 2022