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Moving to France requires more than booking a removal van. You must plan around three key areas: healthcare access, tax residency, and financial setup. These decisions made now will determine your experience over the next 5-10 years.
Healthcare - If retired from the UK, apply for the S1 form (form CA8121) from HMRC - If working and posted to France, arrange S1 form through your employer - If self-employed, understand the PUMA system and new €300-€600 visitor contribution (2026 change) - Register with a French GP in your destination area (if possible before arrival)
Tax and Financial - Notify HMRC that you are leaving the UK and moving to France - Register for French tax residency (foyer fiscal) upon arrival - Open a French bank account (can be done online from the UK, or on arrival in France) - Inform UK bank accounts and investments of your move - Check your UK pension provider's procedures for overseas payments
Property - If purchasing, arrange a French lawyer (notaire) for conveyancing - Arrange home and contents insurance (must be valid in France) - Research local property markets and neighbourhoods
UK Exit - Inform council of property sale or let (affecting council tax, business rates) - Arrange termination of UK utilities (gas, electricity, water) - Consider whether to rent out UK property or sell - If renting out, register as a landlord with HMRC (non-resident landlord) - Update address with all financial institutions
Healthcare - Present S1 form (if you have one) to French Sécurité sociale office - Register for carte vitale (French health insurance card) - Register with local doctor (médecin généraliste) - Arrange health insurance (mutuelle) for items not covered by Sécurité sociale
Tax and Financial - Register with French tax authority (Direction Générale des Finances Publiques) as a resident - Obtain a French tax identification number (numéro de contribution) - File first French tax return (due June 2026 for 2025 income, if you became resident mid-year) - Update UK tax residence status with HMRC
Property - Complete property purchase (notaire handles registration) - Set up utilities in your name (electricity, gas, water, internet) - Notify insurance of occupancy date
Healthcare - Receive and use carte vitale for healthcare access - Confirm that Sécurité sociale is deducting social contributions from any salary or pension
Tax and Financial - File your first French tax return in June 2026 (for income earned from your move date in 2025) - Pay any French tax due by 15 June - Report worldwide income (UK pension, UK property rental income, UK investments) - Claim foreign tax credits for any UK tax paid - Confirm UK tax status: notify HMRC you are non-resident for tax purposes (if applicable)
Property - Complete final property setup (furniture, decoration) - Update address with all French institutions
Tax and Financial - File annual French tax returns (June deadline) - Declare worldwide income (UK pension, UK investments, French income) - Update UK tax on pension, if applicable - Review healthcare needs and mutuelle coverage annually
Tax residency in France is determined by where you have your 'permanent home' and habitual residence. Unlike the UK, France does not have a simple points-based test. Instead, several factors indicate residency:
You are presumed to be a French tax resident if: - You have a permanent home (owned or rented) in France - Your family centre of interest is in France (spouse, children, close relatives live there) - You exercise a professional activity in France - You have your habitual residence in France (where you physically live the majority of the year)
A British expat renting an apartment in Paris, living there full-time, and working there is automatically a French tax resident-even if retaining UK citizenship.
A common misconception is that you must spend 183+ days in France to be tax resident. This is not a hard rule in France (though it is in the UK). However, if you spend more than 183 days in France in a calendar year, you are likely a tax resident (rebuttable presumption).
Conversely, if you spend fewer than 183 days in France, you may argue you are not a tax resident-but only if you can show you have another tax residency elsewhere or that you do not have a permanent home in France.
A UK retiree sells their UK home, moves to rent an apartment in Lyon full-time, and registers with a local doctor: - Permanent home: Lyon apartment (✓ French residency factor) - Habitual residence: Lyon (✓ French residency factor) - Professional activity: None - Family centre: France (if spouse/family moved too)
This expat becomes a French tax resident immediately upon moving, regardless of the number of days spent. Tax residency begins from the date of arrival (or the date the permanent home was established).
French tax residency typically starts: - From the date you establish a permanent home in France - Or, if moving mid-year, from the date you arrive and establish residence - Or, if purchasing property, from the date of legal completion (acte notarié)
If you move to France on 1 July 2026, you are a French tax resident from 1 July 2026 for the purposes of filing a 2026 tax return (covering 1 July to 31 December 2026).
Healthcare access is one of the biggest concerns for British expats moving to France. The system has changed in 2026, and it is important to understand the new rules.
PUMA is France's universal healthcare system. All residents legally present in France are entitled to access emergency and necessary healthcare via PUMA, even if not formally registered with Sécurité sociale.
However, PUMA covers only emergencies and essential care. For routine GP visits, specialist consultations, and prescribed medications, you need Sécurité sociale affiliation.
Sécurité sociale (State Health Insurance) provides comprehensive healthcare (GP, specialists, medications, hospital) at subsidised rates.
EU Citizens and British Citizens (with S1 form) - Automatic enrollment upon residency - No contributions required if retired or on S1 form - Cost covered by tax/social contributions system
Non-EU Citizens and Visitors - Require PUMA registration (emergency care) - For full Sécurité sociale access, must apply and meet residency/income requirements - Cost: free if eligible; otherwise, private health insurance recommended
In December 2025, the French National Assembly approved a significant change affecting non-EU 'visitor' visa holders (including British citizens without an employment or student visa). Starting in 2026:
New Rule: Non-EU visitor visa holders must pay a flat annual contribution of approximately €300-€600 before a carte vitale (health insurance card) is issued.
This is a material change. Previously, many visitor visa holders accessed Sécurité sociale without charge. Now, they must pay an annual fee.
Action: If you are retired or worked in the UK, apply for the S1 form before moving to France. It exempts you from the new €300-€600 annual contribution.
The S1 form (form CA8121, 'Application for a certificate of entitlement to benefits in another EEA country') is issued by HMRC. It confirms your right to UK-provided healthcare in France and exempts you from the new visitor contribution.
The S1 Form is Valid for 5 Years - After 5 years, you must renew it - If you return to the UK, you can extend it - If you lose UK residency status, it may be withdrawn
With Sécurité Sociale (70% reimbursement rate) - GP visit: you pay ~€25, Sécurité sociale reimburses 70% (~€17.50), you pay net ~€7.50 - Most medications: 35-65% reimbursed - Hospital: mostly free - Mutuelle (private insurance): €30-€100/month, covers the 30% gap
Without Sécurité Sociale (PUMA only or private insurance) - GP visit: €25-€50 (private rate), no reimbursement - Medications: full price (~€5-€30 per item) - Mutuelle (private insurance): €100-€300/month - Total cost: much higher
Most residents have both Sécurité sociale and a mutuelle (complementary insurance). The mutuelle covers the gap left by Sécurité sociale (typically 30% of costs).
Mutuelle costs range from €30-€100/month depending on age and level of cover. Some employers provide group mutuelle at a reduced cost.
The carte vitale is a microchip card that proves your Sécurité sociale affiliation. It is essential: - Doctors scan it to verify coverage and claim reimbursement - Without it, you pay full price and claim reimbursement later (cumbersome) - Required for prescription medications - Valid for 5 years; renewal notification sent before expiry
Keep your carte vitale safe. If lost, request a replacement at the local Sécurité sociale office (few days' delay).
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One of the attractions of retiring to France is lower cost of living compared to the UK. However, this depends heavily on location and lifestyle. Let's break down typical 2026 costs.
According to recent 2026 data, a single person's monthly expenses in France (excluding rent) average around €950. This includes food, transport, utilities, entertainment, and miscellaneous.
For a couple, economies of scale reduce per-person cost to ~€1,400 combined (~€700 each).
Expense | Monthly | Food and groceries | €200-€300 | Utilities (electricity, gas, water) | €80-€150 | Internet and phone | €30-€50 | Local transport (bus, train) | €30-€60 | Petrol (if car owner) | €80-€150 | Healthcare/mutuelle | €40-€80 | Dining out (occasional) | €50-€100 | Entertainment/hobbies | €50-€100 | Clothing/personal care | €50-€100 | Miscellaneous | €50-€100 | Total (Excluding Rent) | ~€650-€1,100 |
Housing costs vary enormously by location. This is the biggest cost variable for expats.
Paris and Suburbs - 1-bedroom apartment (central): €1,200-€2,000/month - 1-bedroom apartment (suburb): €800-€1,200/month - 2-bedroom apartment (suburb): €1,000-€1,500/month - 3-bedroom house (outer suburb): €1,500-€2,500/month
Regional Towns (Lyon, Toulouse, Bordeaux, Nice) - 1-bedroom apartment (city centre): €500-€800/month - 2-bedroom apartment (city centre): €700-€1,100/month - 3-bedroom house (outskirts): €800-€1,300/month
Small Towns and Rural Areas - 1-bedroom apartment: €300-€500/month - 2-bedroom cottage/house: €400-€700/month - 3-bedroom house with garden: €600-€1,000/month
Paris Retiree - Rent (1-bed apartment, suburb): €1,000 - Living costs: €850 - Total: €1,850/month
Toulouse Retiree - Rent (1-bed apartment, city centre): €650 - Living costs: €750 - Total: €1,400/month
Rural Retiree - Rent (2-bed cottage): €500 - Living costs: €700 - Total: €1,200/month
If purchasing property in France: - Notaire fees: 6-8% of purchase price (mandatory) - Property survey: €300-€800 - Home inspection: €200-€400 - Mortgage arrangement (if applicable): 0.5-1% of loan value - Property tax (taxe foncière): ~0.5-1.5% of estimated value annually
Example: €250,000 property purchase - Purchase price: €250,000 - Notaire fees (7%): €17,500 - Survey/inspection: €500 - Total to exchange: €268,000 - Annual property tax: ~€2,500-€3,750
French property owners pay taxe d'habitation (property tax) based on property value and location. Average cost for a modest property: €300-€600/year.
From 2023, this tax has been progressively eliminated for primary residences. By 2026, it is phased out for most residents. Check current status, as rules continue to change.
Electricity - Average monthly: €50-€100 (depending on heating, season, property size) - Annual contract: typically cheaper than ad hoc billing - Major providers: EDF (state-owned), Engie, alternative suppliers
Gas - Average monthly: €30-€80 (winter heating, cooking) - Many properties have electric heating instead (using higher electricity)
Water - Average monthly: €15-€25 - Often included in property tax or billed separately
Internet - Average monthly: €20-€40 - Major providers: Orange, SFR, Free, Bouygues - Speeds widely available; competition keeps prices moderate
Overall, monthly costs in France are roughly 10-15% lower than equivalent UK areas, excluding regional variation. However, this varies significantly:
The major saving is typically in housing costs (outside Paris), utilities (cheaper electricity in France), and dining out (restaurant prices are moderate in regional areas).
Modest Lifestyle (Regional Town) - Rent: €600/month (€7,200/year) - Living costs: €700/month (€8,400/year) - Total: €15,600/year
Comfortable Lifestyle (Paris Suburb) - Rent: €1,000/month (€12,000/year) - Living costs: €900/month (€10,800/year) - Total: €22,800/year
Comfortable Lifestyle (Retirement with Property) - Property tax/maintenance: €3,500/year - Living costs: €900/month (€10,800/year) - Total: €14,300/year
Once you establish residency in France, you must register as a tax resident (foyer fiscal) and declare your income.
Within 90 days of arrival, visit the local tax office (Direction Générale des Finances Publiques) or apply online to register as a resident and obtain a tax identification number (numéro de contribution).
Documents needed: - Passport/ID - Proof of residence (rental contract, property deed, electricity bill) - Employment contract or proof of income (if applicable) - Previous tax references (if available)
Your first tax return covers income from the date you became a French resident until 31 December of that year.
Example: Move to France on 1 July 2026 - Declare: 1 July - 31 December 2026 income - File: June 2027 - Pay tax (if due): 15 June 2027
If you moved mid-year, your first return covers only the partial year. Subsequent returns (2027 onwards) cover the full calendar year (1 January - 31 December).
On your first French tax return, declare: - UK pension (retirement, occupational, private, state) - UK employment income (if you worked in UK before moving) - French employment income (if you started work in France) - French rental income (if you own property in France) - UK rental income (if you own property in the UK) - UK investment income (dividends, interest, capital gains realised in year of move)
For UK pension income, you can claim a foreign tax credit for any UK tax paid, preventing double taxation.
Once you are a French tax resident: - You are subject to French income tax on worldwide income - You must file an annual tax return - You are subject to French social charges (on pensions, employment income) - You are subject to French wealth tax (IFI) if net assets exceed €1.3m - You are subject to French succession law (forced heirship applies)
These implications persist as long as you are a French tax resident, even if you spend part of the year in the UK.
If you later move back to the UK or wish to change tax residency:
If you own French property but leave France, you remain subject to French tax on French income (rental income, capital gains on French property).
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You can open a French bank account before or after arriving in France. Many British expats open accounts online before moving, though some prefer to open in person.
Online (Before Moving) - Many French banks (BNP Paribas, Société Générale, Crédit Agricole, ING Direct) accept online applications from abroad - Typically requires: passport/ID, proof of address (letter from UK bank or utility bill), declaration of residence in France - Account opening: 1-2 weeks - Card and cheque book arrive after account opening - Cost: many accounts are free; some charge €5-€20/month for premium features
In Person (After Arriving) - Visit local branch with: passport, proof of French address, proof of income - Account opening: faster (same day or next working day) - More responsive to queries; easier to resolve issues face-to-face
Common French Banks - BNP Paribas: largest; extensive ATM network; good expat services - Crédit Agricole: regional banks; strong presence outside major cities - Société Générale: large; good services - ING Direct: online bank; competitive rates; fewer branches - Boursorama: online bank; very competitive
Considerations - French banks often charge for cheques (which are still widely used in France) - Standing orders (virements permanents) are free - International transfers can be expensive; consider Wise (formerly TransferWise) for UK-France transfers - Overdraft fees vary; agree terms upfront
If renting, landlord insurance (assurance responsabilité civile) is mandatory. If owning, building insurance (assurance habitation) is required by mortgage lenders and highly recommended:
Buying property in France follows a different process from the UK:
Step 1: Offer and Agreement (Promesse de Vente) - You agree on a price with the seller - A short promesse (preliminary agreement) is signed - A deposit of 5-10% is paid
Step 2: Formal Conveyancing (Acte Notarié) - A notaire (French public official) handles the legal transfer - Searches are conducted; the seller's title is verified - Purchase contract is prepared and signed - Remaining funds are transferred - Title is registered in your name (immatriculation)
Step 3: Costs - Notaire fees: 6-8% of purchase price (non-negotiable, set by law) - Survey/inspection: €300-€1,000 (optional but recommended) - Stamp duty: included in notaire fees
Timescale: Promesse to final completion typically takes 8-12 weeks.
French mortgages are available to expats, though terms vary: - Interest rates: typically 0.5-1.5% above UK rates (check current market) - Loan-to-value: typically 80% (you need 20% deposit) - Fees: arrangement fee 0.5-1%, legal fees included - Insurance: mandatory payment protection (assurance emprunteur) - Term: up to 25 years (some lenders offer 30 years)
British expats should work with mortgage brokers specializing in UK-France transactions (e.g., Mortgages for Expats, Consetis).
If you own property or have remaining interests in the UK, plan your exit carefully to minimise ongoing tax and administrative burdens.
If you sold your UK home: - Council tax liability ceases on the date of completion - Request a final council tax bill - Notify the local authority of your departure
If you rent out your UK property: - You remain liable for council tax if no one occupies it - If occupied by tenants, the liability transfers to them (usually) - Confirm with the local authority
If you owned a UK property: - Arrange for utilities to be disconnected or transferred (if rented out) - Final meter readings taken - Request final bills - Close accounts with suppliers
If renting out the property: - Utilities remain in the landlord's (your) name - You continue to receive bills - Can be transferred to tenants' names (in tenancy agreement)
Once you move abroad, your National Insurance contribution record is important for UK state pension eligibility. If below state pension age, consider:
Consult with the UK National Insurance helpline before leaving to understand your position.
If you own UK property and rent it out: - You must register as a non-resident landlord with HMRC - You are liable for UK tax on rental income (after allowable expenses) - You must file a UK tax return annually (even if overseas resident) - France taxes UK rental income as part of worldwide income - Foreign tax credit relief applies to prevent double taxation
You can keep UK bank accounts and investments while abroad. However: - Notify your UK bank that you are moving abroad (some freeze accounts if they detect foreign residence) - Confirm the bank's policy on overseas customers - Update your address to your French address - Provide a UK contact address if needed for correspondence - Consider whether international transfers (UK to France) are cost-effective (use Wise for lower fees)
UK pension providers continue paying overseas. However: - Ensure they know you are abroad (update address) - Confirm payment method (bank transfer preferred to your French account) - Understand the tax implications (covered in Article #53) - Ensure you are receiving gross pension (without UK tax withholding), as France will tax it
Once established in France, write to HMRC confirming: - Your date of departure from the UK - Your new address in France - You are no longer UK tax resident (if applicable) - Request confirmation of your tax residency status
Maintain correspondence with HMRC for your records.
Moving to France requires careful planning across healthcare, tax residency, property, and UK exit. Rushing these decisions or overlooking them can create complications (tax issues, healthcare gaps, property problems) that are expensive and time-consuming to resolve.
Healthcare is Critical Obtain your S1 form from HMRC before moving (if eligible) to avoid the new €300-€600 annual visitor contribution from 2026. Register with Sécurité sociale upon arrival to access comprehensive healthcare at subsidised rates. Plan for a mutuelle (private insurance) to cover the 30% gap left by Sécurité sociale.
Budget Realistically French cost of living averages €950/month (excluding rent), but varies significantly by location. Paris is expensive; regional towns offer better value. Research your specific destination's housing and living costs before moving.
Tax Planning Matters You become a French tax resident upon establishing habitual residence. From that point, you declare worldwide income in France, subject to French progressive tax rates, social charges, and IFI (if wealth exceeds €1.3m). UK income (pension, rental, investments) is taxable in both countries, with foreign tax credits preventing double taxation.
Plan Your UK Exit Close accounts, transfer utilities, notify council tax, register as a non-resident landlord (if applicable), and maintain voluntary National Insurance contributions (if below state pension age). Update address with all financial institutions.
Professional Guidance Pays Engage qualified advisers in France (accountant, notaire, healthcare provider) before and after moving. The cost of professional guidance is far less than the cost of mistakes or tax overpayment. Start planning now-do not wait until retirement or a health crisis forces the issue.
Having initially joined Skybound as part of the Client Services team, being voted Switzerland’s Most Valuable Consultant by his colleagues in his first year in the industry, Bryan progressed very quickly to become a fully-fledged consultant.
Over several years, Bryan has gained the experience and expertise required to assist clients with their financial planning needs on a domestic and international scale.
This article is educational only and not financial, legal, or healthcare advice. Residency rules, healthcare systems, costs, and tax regulations change. Consult qualified professionals in France (accountant, healthcare provider, lawyer) before relocating. Requirements for non-EU citizens may differ from EU citizens. This guide assumes EU/British citizenship; visa and residency requirements for other nationalities may differ significantly
If you are retired from the UK or posted to France as a UK worker, the S1 form (form CA8121 from HMRC) entitles you to state-provided healthcare in France at no cost. This form is valid for 5 years and essential for accessing Sécurité sociale without paying the new €300-€600 annual visitor contribution. Request it from HMRC before moving.
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Moving to France involves tax residency, healthcare, property, and UK exit planning. Our advisers guide British expats through the financial transition, ensuring compliance and optimising your position from day one.
