Retiring in Denmark as a French National: Residence, Healthcare, Taxation of the Pension and Cost of Living

A French national stays freely in Denmark for three months. Beyond that, they apply for an EU residence document within three months of entry (lifeindenmark.borger.dk). The retiree falls into the category of people with sufficient resources (self-supporting): they show that they can support themselves and their family for at least the first 12 months of the stay, then must remain self-sufficient throughout the stay, without being a burden on the social assistance system.

• Income required in 2026, before tax: 7,095 DKK a month for a person with no dependent children; 11,716 DKK for a single parent; 10,004 DKK for a parent who is not single (nyidanmark.dk).
• Procedure: form OD1A online with supporting documents, then an in-person appointment at SIRI within 30 days with the passport or identity card and the receipt; the application is free of charge.
• Health insurance: Your Europe lists sufficient resources and health insurance among the conditions for a stay of over three months for people without an occupation; the proof of cover expected should be confirmed with SIRI before filing the application.
• Permanent residence: after five years of stay meeting the conditions, the permanent right of residence is recognised under European rules.

The portal specifies that the EU residence document is necessary to obtain the CPR number, required for a stay of six months or more with a permanent address. The detailed steps are in the page on living in Denmark.

CLEISS describes the case of the retiree who receives only a French pension and settles in another European Union State without working: they request the S1 form from their pension fund before departure if possible. This document allows care by the local social security scheme on behalf of French social security, and is presented to the country’s health insurance. Each dependant has their own S1, whose conditions the local authority assesses.

• In Denmark: the tax-funded system offers, in group 1, a free consultation with a designated general practitioner within a radius of 15 km; dental care, podiatry and physiotherapy remain partly payable by the patient (CLEISS). The detail is in the guide to the Danish healthcare system.
• Contributions: if tax residence remains in France, the CSG, CRDS and possibly CASA (French social levies) apply; outside France, health insurance contributions replace these levies, at 3.2% on the basic pension and 4.2% on the supplementary pension according to CLEISS, to be confirmed with the pension fund.
• Stays in France: Assurance Maladie (the French national health insurance) points out that the French fund remains responsible for care during temporary stays in France; the retiree registers with the national centre for French retirees living abroad (Cnarefe) for these stays. The EHIC (European Health Insurance Card, CEAM in French) should be requested at least 15 days before a trip to another European Union country.

The guide S1 form: how to use it and the page on retiree insurance abroad complement these benchmarks.

According to the portal lifeindenmark.borger.dk, a person who lives in Denmark generally pays Danish tax on their foreign pensions; the extent of this tax depends on whether a double taxation treaty exists with the country concerned.

The treaty between France and Denmark was signed in Paris on 4 February 2022; it entered into force on 29 December 2023, published by decree no. 2024-13 of 5 January 2024, and applies to income from 1 January 2024 (BOFiP, impots.gouv.fr). Its text provides for the following rules.

• Private pensions and similar remuneration (article 17): taxable only in the beneficiary’s State of residence. The source State keeps the right to tax them where the beneficiary’s contributions were deducted from their taxable income, where the employer’s contributions did not constitute taxable income, or where the pension is paid under the social security legislation of that State.
• Public pensions (article 19): taxable only in the State that pays them, unless the beneficiary is a resident of the other State and holds its nationality without holding that of the first.
• Elimination of double taxation (article 22): Denmark grants, against its tax, a deduction equal to the tax borne in France where the income is taxable in France; for income taxable only in France, it may include it in the base for calculating tax but deducts the corresponding share of tax.

In practice, a French social security pension remains taxable in France under article 17, with a credit in Denmark; a supplementary or private pension falls, depending on the conditions of article 17, to the State of residence or the source State. The situation of each fund is checked on impots.gouv.fr and with the tax administration.

The Danish income tax scale, with state tax by brackets and municipal tax, is in the page on working in Denmark.

The Danish state pension (folkepension) serves as a benchmark for the standard of living of local retirees. In 2026, a single person receives a basic amount of 7,544 DKK and a supplement of 8,729 DKK, or 16,273 DKK a month, and a person in a couple 12,011 DKK with a supplement of 4,467 DKK. The retirement age rises from 65 for people born on 31 December 1953 at the latest to 70 for those born from 1971. A European Union citizen is entitled to it if they have earned at least three years of rights, including at least one year in Denmark; a career exclusively in France therefore earns pension rights with the French funds, according to the guide receiving your pension abroad.

The level of rents, the deposit and the notice period are detailed in the page on living in Denmark. For a retiree, the choice of city depends above all on proximity to services: Danmarks Statistik (Statistics Denmark) publishes the populations of urban areas on 1 January 2026.

• Copenhagen: 1,408,575 inhabitants in the urban area on 1 January 2026; ICS East reception centre and French lycée.
• Aarhus: 305,227 inhabitants, the second urban area, ICS West reception centre.
• Odense: 187,558 inhabitants, ICS South reception centre, on the island of Funen.
• Aalborg, Esbjerg and Sønderborg: ICS centres also welcome newcomers there; Aalborg has 122,550 inhabitants in its urban area.

To complement the S1 and the health budget, Expavy helps you compare supplementary cover with the page on retiree insurance abroad, and the guide a retiree’s health insurance abroad details the options.

• Before departure: inform the pension fund, request form S1 for yourself and for each dependant, and request the EHIC for the transition period.
• On arrival: apply for the EU residence document on newtodenmark.dk within three months, then appear at SIRI within 30 days.
• Once the document is obtained and a permanent address found: apply for the CPR number at an ICS centre, then choose a general practitioner to receive the health card.
• Obtain MitID for online services and declare your pension income to the Danish tax authorities.
• Register on the register of French nationals living abroad with the French embassy in Copenhagen.

If you return to France, form S1106 sent to the health insurance fund reinstates cover (Assurance Maladie). The page on returning to France details these steps.