Retiring in Greenland as a French National: Stay, Taxation of the Pension, Healthcare and Budget

For a stay of less than 3 months, France Diplomatie asks for a valid passport to travel to Greenland, whereas the national ID card is enough for Denmark. Beyond that, as Greenland does not apply European free movement rules, EU nationals follow the same rules as other foreigners: they are exempt from a visa but must obtain a residence permit from the Danish agency SIRI in order to reside.

The SIRI pages consulted describe a work permit (2 years at most), a study permit and an accompanying family permit; they give no detail of a retiree visa or of a resources condition for a stay without activity. A retirement project in Greenland is therefore prepared by writing to SIRI before any commitment. For permanent residence, SIRI indicates that the temporary permit must have been held for 3 years on the same basis for reunification with a spouse or partner, and for 7 years on essentially identical bases for work, study or accompanying family; the applicant must have no overdue public debts above a ceiling revised every year, and the application is filed at a Greenlandic police station or with SIRI. The SIRI page on permanent residence indicates no language requirement.

Assurance retraite (the French pension insurance body) indicates that the pension can be paid into a French or foreign account, that a certificate of life is sent every year and must be returned on time on pain of suspension of payment, and that the solidarity allowance for older people (Aspa) and the supplementary disability allowance (ASI) require residence in France: the departure must be reported and these benefits cease to be paid. CSG, CRDS and Casa are not withheld when tax residence is no longer in France. A health insurance contribution of 3.20% may nevertheless be withheld if the retiree falls under a compulsory French scheme, or if they are a foreign national with at least 15 years of old-age insurance in France. The new address and bank details are sent to the regional fund.

See also retirement insurance abroad to compare situations.

BOFiP (the official French tax doctrine) reminds us that a single criterion is enough to keep a tax domicile in France: home, main place of stay, main professional activity or centre of economic interests. A retiree who settles in Greenland for the long term and transfers their home there is in principle a non-resident for French tax.

The France-Denmark tax treaty signed in Paris on 4 February 2022, in force since 29 December 2023, defines Denmark in its article 3 specifying that this term does not include the Faroe Islands and Greenland; its article 28 allows a territorial extension by exchange of notes, but no extension to Greenland was found in the sources consulted. No France-Greenland tax treaty was found. In the absence of a treaty, French domestic law applies: article 182 A of the CGI (French General Tax Code) subjects to withholding tax French-source pensions paid to persons domiciled outside France.

• Withholding scale: after a 10% allowance, three bands at 0%, 12% and then 20% beyond, whose thresholds are revised every year (BOFiP scale).
• Effect on tax: the 0% and 12% bands are final; the 20% withholding is creditable against income tax.
• Declaration: where there are several pension funds, each fund applies the scale without knowing the other payments, and a regularisation by tax assessment may be due.

These elements are indicative; the situation of a retiree who keeps a residence in France should be checked with the tax administration.

According to Sullissivik, a person who lives in Greenland or stays there for more than 6 months is subject to tax. Full taxation covers all income, notably salaries, pensions, interest and dividends, of Greenlandic or foreign source, with the exception of income and expenses from real estate located outside Greenland. The overall income tax rates are given in the page working in Greenland. Rules specific to foreign pensions fall under specific pages of the Greenlandic tax administration, which could not be read here.

In the absence of a tax treaty between France and Greenland, each state applies its domestic law. Mechanisms for eliminating any double taxation of the pension, if they exist, should be checked before settling with both tax administrations; the Greenlandic tax administration can be reached at tax@nanoq.gl or on (+299) 34 65 10.

The S1 form organises coverage of a retiree’s care in the EU. For the rest of the world, Assurance retraite and CLEISS (the French centre for European and international social security liaison) indicate that coverage requires a general scheme pension and residence in an EU country or one linked to France by an agreement; Greenland is on neither of these lists. If the country is neither in the EU nor on the list, the Assurance retraite page provides no such coverage.

• CFE, retirees’ plan: reserved for holders of a French basic scheme pension with no professional activity and a contribution that depends on age and the plan chosen, with no health questionnaire; immediate cover if membership takes place before departure or within three months of settling, then a waiting period of three months before age 44 and six months after 45. The plan covers care received abroad; care in France falls under the basic scheme. The retired spouse and minor children are covered abroad. See the guide retiree health insurance abroad.
• Greenlandic public system: medical consultation, hospitalisation and treatment are free for people registered in the population register and living in Greenland; non-prescription medicines can be free for retirees. How it works is detailed in the guide healthcare system in Greenland. A retiree without an activity permit’s access to registration in the register should be confirmed with the municipality.
• International insurance: it completes the arrangement for medical evacuation and repatriation, which the Greenlandic health system recommends covering with travel insurance. See healthcare reimbursement in Greenland.

Statistics Greenland publishes a price level index comparing Greenland with Denmark (base 100). In its latest edition, it reaches 106.3 for all goods and services and 136.4 for food and non-alcoholic beverages: the food budget is the item to watch. As the French pension is paid in euros, the exchange rate between the euro and the Danish krone, given in the economic benchmarks block of the page, affects purchasing power. Housing prices are not published in the official sources consulted.

The most populous localities, Nuuk (capital, reference hospital, French Consulate General), Sisimiut, Ilulissat and Qaqortoq, concentrate health services and shops; details are in the page living in Greenland. The Arctic climate and the distance between localities weigh on access to care and transport links: these factors enter into the choice of where to settle.

The conditions for resuming French health protection on return are detailed in the page healthcare reimbursement in Greenland and in the page return to France. Expavy helps you weigh these options against your situation.