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FRENCH LANGUAGE TESTS

Who is exempt from France’s new language test rules?

France's new immigration law brings in tougher language requirements for foreigners seeking residency or citizenship. But, as every student of the French language knows, for every rule there is an exception.

Published: 8 February 2024 14:32 CET
Updated: 18 February 2024 13:27 CET

Who is exempt from France's new language test rules?

France's new language test rules include multiple exemptions. Photo: AFP

France in late January finally passed its long-discussed immigration law – part of which includes tougher language requirements for foreigners in France.

You can find a full explanation of exactly how the new law works HERE, but it mainly affects three groups; those making their first request for multi-year residency card the Carte de séjour pluriannuelle, those making their first request for 10-year residency card the Carte de résident and those applying for French citizenship.

It won’t immediately affect new arrivals, who usually have a short-term one-year card to begin with, although it will affect them later on when/if they want to apply for the multi-year card.

It doesn’t affect people who already have a carte de séjour pluriannuelle or a carte de résident – they can renew those cards when the time comes with no language test.

The new levels are;

Carte de séjour pluriannuelle requires A2, which is the higher level of beginner French.
The 10-year Carte de résident requires B1, the first intermediate level (up from the previous requirement of A2)
Citizenship – which used to require B1 level French – now requires B2, the higher intermediate level.

QUIZ: Could you pass France’s new language tests?

But, as we’ve said, there are plenty of exceptions to these requirements. Here’s a look at some of the main groups who benefit from exemptions;

Retirees

There isn’t a blanket exemption for people over a certain age, but there are several exemptions that retirees in France can benefit from.

The first is for the carte de résident – which you can apply for after five years of residency in France. It does have an age-related exemption; anyone over the age of 65 is not required to take a language test. This was the rule under the old law, and the new law contains no provision to change this.

The second exemption affects people who are on the ‘visiteur’ status carte de séjour, the one most commonly used by retirees. The new law contains a limit on the amount of times people can renew short-term residency cards, intended to stop people circumventing the language requirement by staying on the short-term cards which have no language requirements. The new law states that one-year cards can only be renewed three times.

However there are several groups who are exempt from this, including people on the ‘visiteur’ card – which means that people can simply stick to annual renewals which have no language requirement.

When it comes to citizenship, the exemption for older people was scrapped back in 2020 so now everyone must take the test. There is only one age-related exemption and it is very specific; people who are aged over 70 and who have refugee status and who have lived in France for more than 15 years are exempt.

Find more on the situation for retirees HERE.

Talent passport

We mentioned above that most people start off with a one-year card, but there are some exceptions to this including people who arrive in France on the Passeport Talent visa.

This is a special visa for people who meet certain criteria such as being an international expert in their field, a high-earner or a renowned artist. Among the perks of this type of visa is going directly onto a four-year carte de séjour for the visa holder and family members (including spouse).

There is no language requirement to get the first carte de séjour, and this will not change. Talent passport holders are also one of the groups exempt from the renewal limit that we mentioned earlier – so holders can simply keep renewing every four years for the whole of their stay in France without ever having to take a language test.

If, however, they choose to move on to the 10-year carte de résident, they would have to take the test. Likewise there is no language exemption for citizenship for talent passport holders.

More on the situation for talent passport holders HERE.

Disabilities

While many people will find the idea of taking an exam daunting, for those with disabilities or special needs it can be impossible.

In this case there are two possible paths – language testing centres are required to offer provision for people with disabilities to take the test, for example extra time for people with a learning disability or dyslexia, large-print or braille exam papers for people with sight loss etc.

You can find more detail on the provisions offered and how to request them here – but essentially it involves making contact with a testing centre in advance, specifying your needs and seeing how they can accommodate them.

If the exam centre cannot accommodate your specific needs and it is therefore impossible for you to take the test, you can request a medical exemption. You will need to visit your médicin traitant and have them write you an attestation detailing why it is impossible for you to take the test.

This can then be presented instead of the language certificate for either residency or citizenship applications.

Britons

UK nationals who lived in France prior to 2021 – and are therefore covered by the Brexit Withdrawal Agreement – have a slightly different regime when it comes to the carte de séjour residency card.

Those covered by the Withdrawal Agreement, and their family members, have a special Brexit card known as the WARP or Article 50 TUE. This can be renewed when required without the need for a language test.

Britons who moved to France in 2021 or later are not covered by this provision, and will have to take language tests under the same conditions as other non-EU citizens.

When it comes to applying for citizenship, there is no exemption for Britons covered by the Withdrawal Agreement, so they will have to take the language test.

Find more on this specific situation HERE.

Temporary workers, interns and family members

We mentioned above that quite a few groups are exempt from the limit on the number of renewals of the one-year card.

People with the following short-term (carte de séjour temporaire) cards are exempt: visitors, temporary workers, students, interns, and some categories of ‘family and private life’ (including young foreigners born in France and seriously ill people).

This means that these groups can simply keep on renewing their one-year cards indefinitely without ever taking a language test. It’s not a perfect solution – annual renewals are time-consuming and expensive (around €200 each time) but it does give an option to people who are worried about taking the language test.

If you have questions about the new language rules you can head to our Language Test FAQs, or if your query is not covered email us at [email protected]

Member comments

Anonymous - 11 March 2024 at 09:09 CET

It is not always that easy to become proficient in a new language as you get older. Of course you want to assimilate in your new country , learning customs and the little ins and outs of the French life. Even if you know the proper translation often the tone and presentation may not be correct. We buy French whenever available and all our spending helps the French economy. I feel its in unfair and would have retired to Spain or Italy ,to spend my money, if I would have known.

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Are Australian pensions taxed in France?

The situation for Australians can be particularly confusing, largely due to the fact that Australia and France do not have a bilateral social security agreement (though there is an income tax treaty).

Before going any further, it is worth noting that this article is meant to give an overview of the pensions situation for those with Australian pensions in France. It does not replace professional financial advice, and Australians looking to retire in France should seek out expert financial assistance before making any decisions about their pension.

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.

Where is my pension taxed?

As for pensions, let’s start off with the basics – if you receive a civil service pension from the government of Australia – meaning you were a federal or state public worker, then that pension is only taxed in Australia and it will not be taxable in France, though you will have to declare it along with all global income, although this could count towards your household income which can push you into a higher tax bracket.

As for all other pensions – these are considered taxable in France.

If you have a pension from another country besides Australia, different rules may apply based on that country’s bilateral tax treaty with France. Here is the situation for British, American, and Canadian pensions, and here is an overview of the system.

Age pension

There is a big catch for Australians – the lack of a social security agreement means that Australians living in France may not be able to claim their Age Pension (assuming they qualify based on income constraints).

While you can be an Australian living in Austria, Belgium, Chile, Croatia, the Czech Republic, Spain or Estonia, among others, and still claim your Age Pension, this is not the case in France.

What’s crucial here is when you move – if you start receiving your old-age pension and then you move to France, then you may be able to continue claiming the pension. If, however, you move to France before you reach pension age, then you will not be able to claim it unless you move back.

A spokesperson for the Australian government told The Local in a previous interview: “To be eligible for Age Pension, a person must generally be an Australian resident and be in Australia at the time the claim is lodged, or in a country with which there is an International Social Security Agreement in place.”

There is no such agreement with France. And, despite the efforts of some of the thousands of Australians living in France to get politicians in both countries to act, there appears to be little urgency to change the situation, which means it could be some time yet before we are able to give you any good news on the pension front.

There are groups pushing for a social security agreement, such as the Facebook group ‘Australian Pensions in France’, which can also be a helpful place to connect with other Australians navigating tax complexities between the two countries.

What about superannuation plans?

The next complex area is the ‘superannuation’. While withdrawals from a ‘super’ can be accessed after becoming a resident in France, there are tax implications to be aware of.

The Local spoke with Martine Joly, chartered accountant and tax agent from Bilateral Solutions, who has experience working in both the Australian and French tax systems.

Joly explained that the challenge is that “the two systems are totally opposite. In Australia, pensions are done by capitalisation, with your employer paying into the superannuation.”

In Australia, the contributions were taxed when being deposited, so they are meant to be tax-free upon distribution.

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However, France does not recognise this, so ‘super’ withdrawals are subject to tax here, even though in theory they have already been taxed in Australia.

To make matters more complicated, there are several different ways superannuation plans can be organised, but for the most part French fiscal authorities treat them as trusts.

This means that you may have additional reporting requirements each year, in addition to your annual French tax declaration, such as the “FORMULAIRE N°2181-TRUST2” which asks for the market value, as well as any accrued income, of the trust as of January 1st of that year.

If you are required to do this, then you will also have to name other people listed in the trust – whether they are ‘moral’ or ‘physical’ people. You will be required to give extensive information, including their dates of birth and addresses.

On top of that, you would also have to fill out an additional “event” declaration if a trust is created, modified or terminated. This must be done within one month of the event. This tax form is also available on the government tax site: FORMULAIRE N°2181-TRUST1.

How much can I expect to pay?

You will begin to be taxed when you start withdrawing from your super, and the way you are taxed will depend on whether you take payments in the form of an ‘income stream’ (periodic payments) or as a lump sum.

If you take your super as an income stream, even though it is meant to be tax-free in Australia, you will still owe tax in France once it begins to be distributed. You would be charged at the progressive marginal (barème) rate for income tax, going all the way up to 45 percent (for the highest earners only).

If you try to avoid paying, be aware that “Australia will inform France”, as Joly explained.

“They communicate well and it will not be lost. So the French will realise if you have not paid any tax, because it is fully taxable in France. You have to declare this pension income,” she said.

As for lump sum payments, whether or not you will owe tax in France depends on when you placed the super into your bank account.

“If you convert the super into a bank account prior to leaving Australia and becoming a tax resident in France, then this is not an income, it is a saving,” Joly said.

As such, you would not owe income tax on it, but you would still need to declare the foreign bank account to French tax authorities.

If you take your lump sum super after moving to France and becoming a tax resident, then you would owe tax here upon distribution.

Beware that lump sums are complex and you should get financial advice before making this decision. Technically, French tax authorities may allow a return of once off pension capital to be taxed at a flat rate of 7.5 percent.

But in reality, anyone seeking to do this would need the express, written confirmation from French tax authorities that this rate will be applied. Similarly, you should be aware that this likely will not be possible if you have already begun drawing from your ‘super’, as the flat rate is often only available if the full amount is taken at once. Again, individual professional advice is highly recommended.

You can also find more information at the French tax website Impots.Gouv.Fr.

Joly pointed out a few other things Australians in France should be aware of – including the possibility you may owe the IFI (Impôt sur la fortune, or wealth tax) which considers whether you have property valued at €1.3 million or above.

“Due to high real estate prices in Australia, people just owning a small apartment in Sydney may not realise they would owe tax on this in France later on,” she said.

You should also keep in mind that Australia’s tax year runs on a different calendar year. France considers the period from January 1st to December 31st, while Australia looks at July 1st to June 30th.

This may make a difference when considering your tax residency.

What about social charges?

Deductions in France come in two types – impôts (taxes) and prélèvements sociaux (social charges).

Australians have reported receiving social charges, in addition to taxes, for their superannuation income. That being said, there are several exemptions to social charges.

For example, if you are not working and your spouse is a recipient of an EU/EEA/UK pension (with an S1 form), then both of you would be exempt from paying the CSM health charge.

As the situation for Australians can be more complicated than nationals of other countries, it is highly recommended to seek expert assistance, particularly from someone who has qualifications in both countries and understands the tax treaty.

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