Valley International / international organisations

Tax and wealth planning for OECD staff living in Paris

An OECD posting in Paris may involve a home purchase, a spouse’s work and investments kept abroad. Review these alongside the rules applying to your salary and plans for retirement or another move.

A posting in Paris can develop into a longer family stay. Buying a home, changing work arrangements or deciding to retire in France each adds questions beyond salary. International organisation staff in France: what remains taxable explains the general framework; this page focuses on the household decisions during the posting.

In short

Article 14(b) of Supplementary Protocol No. 1 of 1948, made applicable in France through Supplementary Protocol No. 2 of 1960, addresses the exemption of officials’ salaries and emoluments; property, a spouse’s earnings and a retirement pension are checked separately.
In reviewing a Paris purchase for wealth-tax exposure, the temporary rule for qualifying newcomers keeps foreign real estate outside the charge until 31 December of the fifth year after arrival; it does not shelter the purchase merely because you recently arrived.
Within the ordinary French income-tax rules, article 6 of the French tax code generally provides for joint assessment of married couples and PACS partners, with exceptions; the official’s salary treatment should not be assumed to cover a spouse’s earnings.
French tax guidance states that pensions paid by intergovernmental organisations to former officials are taxable, with an exception for EU staff pensions; check how it and any international provisions apply to your pension before estimating retirement income.

Buying property in Paris

A Paris property needs its own tax and ownership review. Establish any wealth-tax exposure, the borrowing and how the home would pass to the family. The temporary rule for qualifying newcomers keeps foreign real estate outside the charge until 31 December of the fifth year following the year of arrival; it does not shelter the Paris purchase merely because you recently arrived, so compare the ownership arrangements before signing.

When a spouse works in France

A spouse’s local employment, freelance activity or remote work requires a separate review. Establish the employment and social-security rules, then calculate the household tax position under the relevant agreement. The official’s salary treatment should not be assumed to cover the spouse’s earnings.

Article 14 of the 1948 Protocol includes provisions for spouses on immigration and repatriation. Article 15 provides additional privileges for certain senior office-holders and expressly addresses the Secretary-General’s family. Your grade and status therefore matter when identifying the provisions relevant to your household: Supplementary Protocol No. 1 (1948), Articles 14 and 15 ↗.

For a household within the ordinary French income-tax rules, article 6 of the French tax code generally provides for joint assessment of married couples and PACS partners, with exceptions. Review your spouse’s residence, work and other income when preparing the return. Ask separately for written confirmation of their health cover under the arrangements applicable to your family.

What to settle in the first year, and what can wait

Family documents: review ownership, the matrimonial regime, wills and beneficiary clauses against the actual family situation.
Property: compare the purchase budget, borrowing and intended ownership before committing.
Investments: check provider restrictions and any forthcoming income or transaction promptly. A review can be urgent before a sale; there is no universal period during which accounts can safely be ignored.

After the posting ends

Before the end of your appointment, bring together your pension statements, details of any final payments and confirmation of your continuing health cover, together with your residence plans and any other pensions that form part of the review.

The OECD framework in France includes Supplementary Protocol No. 1 of 1948, made applicable through Supplementary Protocol No. 2 of 1960. Article 14(b) addresses the exemption for officials’ salaries and emoluments. The treatment of a retirement pension needs to be checked separately. Supplementary Protocol No. 1 (1948) ↗ · Supplementary Protocol No. 2 (1960) ↗.

French tax guidance states that pensions paid by intergovernmental organisations to former officials are taxable, with an exception for EU staff pensions. If you plan to remain in France, check how that guidance and any applicable international provisions apply to your pension before estimating your retirement income. Keep the scheme documents and any written tax guidance issued to you with that review: BOI-RSA-PENS-10-10-10-10, § 10 ↗.

Social levies require a separate assessment. In its opinion of 12 November 2018, the Conseil d’État found that the OECD social-protection arrangements did not prevent the levies at issue from applying to investment and property income of the staff and former staff concerned. That opinion does not determine the social levies on the pension itself: Conseil d’État, avis du 12 novembre 2018, n° 422205 ↗.

If you also receive a pension from a former employer or a personal scheme abroad, Foreign pensions and retirement savings once you live in France explains the questions to examine for those payments.

The rule that governs your emoluments is the agreement between France and the OECD, not this page, and your position also depends on whether you are an official of the organisation or seconded to it by a member state. This page describes general mechanisms and is not personalised advice.

References cited

CGI, art. 6

Frequently asked questions

Does buying a flat in Paris affect my exemption?

The property has its own ownership and tax consequences, separate from any salary privilege. Examine those consequences and the residence position under the applicable texts. Buying does not by itself answer whether wealth tax is payable or which law governs the estate.

My spouse works in France. Does that change my position?

A spouse’s work needs its own tax and social-security review. Establish the spouse’s residence and income, then check whether the household is assessed jointly under article 6 of the French tax code and which privileges apply to your post under the relevant provisions. The official’s salary exemption should not be assumed to cover the spouse’s earnings, and the household calculation is worth making before the second income begins.

Should I keep my investment accounts at home?

Review the provider, investments, charges and tax treatment before deciding. Some restrictions or transactions need attention before arrival; other changes can wait. Keeping an account abroad does not automatically preserve its former tax advantages.

ÉTHIQUE ET PATRIMOINE, a French simplified joint-stock company (SAS), registered office at 41 rue Saint-Ferdinand, 75017 Paris, France, Paris Trade Register no. 803 414 796, VAT no. FR 40 803 414 796, registered with ORIAS under number no. 24001817 (www.orias.fr) — Financial investment adviser (CIF) no. 18002418, member of ANACOFI-CIF, a professional association approved by the Autorité des marchés financiers, and Anacofi-Courtage for its brokerage activity. Presence: Paris, Montpellier, London, Singapore, Hong Kong, Bangkok, Shanghai and Dubai.

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Written by Stéphane Molère, President of Éthique et Patrimoine — page last reviewed on 2026-09-15 — reference date for the rules: 2026-09-07.