Moving from France to India: PER Pension + Tax Exit
France to India return: departure tax residency, PER/Article 83 pension, Form 2042-NR, and France-India DTAA tie-breaker.
The 60-second version
French exit is slower than it looks: you need a departure tax residency letter, pension institution decisions in writing, and a France-India tie-breaker for the year you land.
French exit is a date problem
I fix one departure date with my employer and tax office. That date ends French salary withholding and starts the India residency clock under Section 6.
PER and Article 83 pension pots do not move automatically. You choose transfer, leave invested, or withdraw with tax — each path has a different India tax story once you are ROR.
Form 2042-NR may still be required for French-source income in the departure year even after you leave.
Pair with Netherlands return guide if comparing EU pension exit patterns.
French asset lanes after departure
| Asset | France treatment | India angle |
|---|---|---|
| Salary post-departure | French withholding stops | India tax from residency date |
| PER / Article 83 | Transfer or withdrawal options | Article 18 DTAA + Schedule FA |
| Livret / French savings | Can remain open | Schedule FA + interest reporting |
| Assurance-vie | Surrender tax may apply | Capital gains in India as ROR |
| Mutuelle health | Ends on departure | Port India insurance separately |
90-day France exit
Notify employer + tax office
Get departure date on payslip and withholding certificate.
Pension counselling letter
PER institution options in writing before account freeze.
Export tax documents
Avis d'imposition, withholding certs, bank interest statements.
Close or keep French accounts
Notify bank of India address; expect CRS reporting.
Land in India → RNOR assessment
Run 182-day and 1209-day tests for landing FY.
Residency flip
One-way flight checklist
- Employer attestation of departure date.
- PER/Article 83 statement PDF.
- Mutuelle termination proof.
- French tax clearance if required.
- Apostilled civil docs for India KYC.
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PER transfer deadline
Some PER transfers lock if you miss institution windows. Get the letter before booking tickets.
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0 of 4 checked
Do I file French return after leaving?
Often a partial-year return in departure year. Cross-border CA helps.
Can I keep a French bank account?
Some banks retain non-residents with fees and CRS reporting.
Is PER lump sum taxable in India?
As ROR, lump sums may be taxable. RNOR year needs treaty review.
What about CDD / Livret A interest?
Small interest still needs Schedule FA disclosure as resident.
EU stocks after departure?
Similar to US brokerage — address change, withholding, Schedule FA.
How long is RNOR?
Up to two FYs in many scenarios if 1209-day test satisfied — verify landing year.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.