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Can parents take children out of French schools for a religious holiday?

Pupils in France do not go short of holidays - but what is the situation if you want to take your children out of school during the term-time?

Can parents take children out of French schools for a religious holiday?
Pupils in a classroom. (Photo by JEFF PACHOUD / AFP)

In France, children must be in education between the ages of three and 16 years.

Students must attend scheduled classes, unless they have legitimate reasons for their absence – and going on holiday outside of the standard vacation periods set by the school calendar does not constitute a legitimate reason.

“It is not possible to envisage à la carte vacations that would disrupt the functioning of classes and harm schooling”, according to France’s Education Ministry.

Religious holidays, on the other hand, are acceptable reasons for a day off.

A circular published in 2004 stated: “Authorisations of absence must be able to be granted to pupils for major religious holidays which do not coincide with a day off and the dates of which are noted each year by an instruction published in the Official Bulletin of National Education.”

This would include festivals such as Yom Kippur or Eid al-Fitr, which often fall during the term-time in France. The list of major religious holidays for 2022/23 is available here.

The big events of the Christian calendar usually coincide with either a school holiday period (Christmas) or a public holiday in France (Ascension or Assumption).

READ ALSO Why does secular France have Catholic holidays?

Otherwise, according to the Education Code, the only legitimate reasons for absence from school are the following:

  • illness of the child 
  • communicable or contagious illness of a family member
  • a formal family reunion
  • or temporary absence when children are obliged to travel with responsible adults

This does not necessarily mean that taking a child out of school for a holiday is completely banned. You can ask the school principal for permission to take your child out of school during term time, and explain why you are doing so.

The principal may agree, or may ask you to submit a formal request for authorisation of absence, which they will send to the regional Academic Director of the National Education Services.

What if you just take your child out of school?

Official sanctions are rare – cases don’t often get that far – but in the most serious cases, parents can go to jail if they fail to give adequate reasons for repeated absences.

After four half-days of unjustified absence in a month, an educational team will investigate the causes of the absenteeism and propose support measures to the parents, if required.

If the absences continue for more than 10 half-days in a month, the headmaster may refer the matter to the Academic Director of National Education Services (Dasen) who will summon the parents and issue a formal notice to ensure their child attends school. 

After that, if absences continue, the matter may be referred to the public prosecutor, who will decide what action to take – the usual step would be a €135 fine.

But, in the most serious cases, parents risk two years in prison and a fine of €30,000, under article 227.17 of the Penal Code, if they are convicted of failing to educate their children.

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LIVING IN FRANCE

Are Canadian pensions taxed in France?

If you are considering retiring to France, you might be wondering whether you will still be able to access your Canadian pension and if it will be subject to French taxes. Here is what you need to know.

Are Canadian pensions taxed in France?

Before going any further, it is worth noting that this article is meant to give an overview of the pensions situation for people with Canadian pensions. It does not replace professional financial advice, and Canadians looking to retire in France should still seek out expert financial assistance as needed.

The first step is to determine whether or not you are a tax resident in France (you can look through our guide). All tax residents must fill out a yearly tax declaration, and they must report all global income, even if it is not subject to tax in France. 

You should also consider if you have a pension from another country besides Canada, as different rules may apply based on that country’s bilateral tax treaty with France. Here is the situation for British, American, and Australian pensions, and here is an overview of the system.

Where is my pension taxed?

In Canada, the pensions system includes multiple tiers of public and private schemes, but luckily the double tax treaty between Canada and France is explicit about where pensions are taxed.

The Local spoke with Isaac Barchichat, a registered CPA in France, Canada and the USA to understand the situation for Canadians in France. He is a managing partner at Monceau CPA, an international accounting firm based in Paris with offices in the US and Canada.

He told The Local: “Tax treaties usually follow the OECD model, which means that Article 18 is usually focused on pensions.

“Article 18 for the Canada-France treaty is very similar to the USA-France treaty. This means that pensions are taxed in the country that they are issued in,” he said.

As a result, any Canada-based pension – whether that is the Old Age Security plan, the CPP (Canada Pension Plan) or QPP (Quebec Pension Plan), or a private personal or employer plan (such as Registered Retirement Savings Plans, or RRSPs) – would be taxed in Canada, not France.  

Barchichat explained that Canadians in France should still declare their pension income in France. Like Americans, they will receive a tax credit from France attesting that they have already paid tax in Canada on their pension.

“People should still maintain proof that the pension was already subject to tax, in case of an audit,” he added.

Barchichat also recommended that Canadians resident in France can make use of the ‘mention expresse’ section in their French tax declaration.

“Sometimes French local tax authorities fail to assess foreign income properly. Using the ‘mention expresse’ allows you to specify to French tax authorities Article 18 from the tax treaty to ensure that they process your documents properly,” he advised.

All of this being said, Canadians should beware that their pension income could still count towards your total household income in France, even though it is not taxed here. As a result, it could end up pushing you into a higher tax bracket.

What about social charges?

In addition to taxes (impôts), France also requires people to pay social charges (prélèvements sociaux) on income. However, only specific types of income can be considered for social charges, such as the CSM charge (PUMa) for healthcare. 

The general rule is that pensioners and their spouses do not have to pay the CSM charge, but France specifically exempts people who have a pension from France, the EU, the EEA and the UK (people with S1 forms), as well as their non-working spouses.

There is some debate over whether American and Canadian private pensions ought to be treated as a pension (and therefore exempt from CSM) or as investment income (which can attract CSM charges). 

When it comes to Americans, tax expert Jonathan Hadida from HadTax told The Local: “Under the principle of equality amongst taxpayers, URSAAF has treated most US pensions/IRA distributions/401(k) distributions akin to a French/Swiss/European pension and have therefore exempted Americans with pension income.”

“I have called URSSAF, and I was told by the representative that they should be paying for PUMa. But in practice, I have not seen many American pensioners charged for it.”

It is likely that similar standards are applied to Canadians. 

Barchichat, who is licenced in both the US and Canada, said that in his opinion neither American nor Canadian pensioners should be charged for prélèvements sociaux

“If this happens, it is a mistake by tax authorities”, he added. You can learn more about contesting a CSM charge here.

READ MORE: Cotisations: Why you might get an unexpected French health bill

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