Retiring at the Holy See as a French National: Residence, Taxation and Healthcare

Vatican City occupies 0.44 km² and has nearly 900 residents, of whom about 670 citizens; about 460 citizens live within the walls, including 120 members of the Swiss Guard, and about 30% of citizens reside abroad because of their roles (Governorate). The rules on citizenship and residence fall under specific provisions arising from the Lateran Treaty, which the page consulted does not detail. No official source read indicates a resident retiree status: a former employee or a religious who wished to remain in the State inquires with the institution that employed or hosted them, which specifies the housing, the duration and the conditions of staying.

For a retiree who wishes to live as close as possible, the practical solution is Rome. A French national enjoys free movement within the European Union there; the French embassy in Italy (Piazza Farnese 67, +39 06 68 60 11) and the French consulate general in Rome (Via Giulia 252) provide information on procedures. France Diplomatie (the French foreign ministry’s travel advice service) reminds us that a stay of less than three months requires an identity card or a valid passport, and does not deal with longer stays on the page read. Details of settling in are in retiring in Italy and living in Italy, and the page on living at the Holy See describes the status of the State.

The Assurance retraite (the French pension insurance) pays the French pension in more than 180 countries, to an account in France or abroad; changes of address and bank details are reported to the regional fund. A life certificate must be completed every year by an authorised local authority and returned on time. The allowance for elderly people (ASPA) and the supplementary disability allowance require residence in France: they stop on departure and can be reapplied for on return. See the guide receiving your pension abroad.

A retiree whose tax domicile is outside France bears no CSG, CRDS or CASA on their pension; a health contribution of 3.20% may apply when they remain attached to a French compulsory scheme or have at least 15 years of old-age insurance in France (Assurance retraite). Rights acquired under French schemes and any Italian rights are coordinated under European rules: see quarters worked abroad.

No tax treaty between France and the Holy See could be confirmed in the sources read. For a retiree settled in Rome, the situation falls under Italy, whose tax framework and the Franco-Italian treaty are set out in retiring in Italy. On the French side, a pension of French source remains in principle subject to French tax under the non-resident regime, with withholding tax of 0%, 12% or 20% by band (thresholds revised each year), after a 10% allowance (impots.gouv.fr). The first two bands are final, the 20% band is credited against the tax; with several pension funds, an adjustment may be necessary.

Before fixing your tax residence, ask the tax office for non-resident individuals, the Italian tax administration and, if a Holy See pension is added to your French rights, the body that pays it; no official source read describes the tax treatment of the latter.

According to the Assurance Maladie (the French national health insurance), a retiree of the general scheme who settles permanently in a European Union state requests the E 121/S1 form from their pension fund before departure, issued in their name, then registers with this document with the social protection body of the country of residence; their care is then covered under the rules of that country. During a temporary stay in France, they keep their rights and can use their Carte Vitale if they have kept it. See the guide S1 form: how to use it and the glossary entry S1 form.

• Residence in Rome: S1 and registration with the Italian body; the page Italy’s healthcare system details access and tickets.
• Housing within Vatican City: the Holy See is not a member state of the European Union and appears in no CLEISS agreement (CLEISS is the French centre for international social security liaison); cover depends on the institution and the health assistance fund (FAS), or on a private contract or the CFE.
• CFE, retiree offer: quarterly contribution published on cfe.fr, for holders of a pension from the French basic scheme, with no medical questionnaire; no waiting period if joining takes place before departure or within three months of settling in, then 3 or 6 months depending on age. The CFE is the Caisse des Français de l’étranger, the French social security fund for nationals abroad.

See health insurance for retirees abroad, healthcare reimbursement at the Holy See and CFE or private insurance.

The currency is the euro, which removes the exchange risk for a pension paid in euros. The Holy See has no economy in the usual sense (France Diplomatie): the cost of living is measured in Rome, whose rents and everyday expenses are documented in living in Italy. No administration consulted publishes a typical retiree budget for the Vatican territory. The “Economic benchmarks” block on this page gives the available indicators.

France Diplomatie places the whole Italian territory at normal vigilance. Thefts are frequent in large cities, in particular on public transport and at tourist sites: in Rome, metro line B and buses 40 and 64 call for caution; bank cards are protected at cash machines and complaints are filed quickly. For summer heat, which mainly concerns older people, France Diplomatie recommends particular precautions, and tap water is generally drinkable.

Request the S1 form from your pension fund before departure and inform your health insurance fund and your pension fund of your new address; the Assurance Maladie indicates that a residence transfer form is available on ameli.fr. Check the state of your identity card and passport, put together your settling-in file for Rome, open an ameli account, which can be used from abroad, and register on the register of French nationals living abroad. If you are housed by an institution of the Holy See, have the duration, the health cover and the conditions for remaining in the housing confirmed in writing. A retiree who wishes to compare options can use Expavy’s online assessment.

The territory of Vatican City includes 21 squares and 30 covered streets, according to the Governorate, and entry is tied to roles and authorised visits. To live there long-term, Rome is the logical place to live: the capital concentrates the French embassy, the consulate general, the facilities of the Italian health service and international connections. Choose your neighbourhood according to proximity to care, ease of travel and safety level; visit several areas, rent for a few months first and check the lease. See also the Holy See page.