Retiring in Svalbard and Jan Mayen: Residence, Taxation of a French Pension and Access to Care

Norwegian immigration law does not apply to Svalbard: according to the Governor, foreign nationals need neither a visa nor a residence or work permit issued by the Norwegian authorities. NAV (the Norwegian labour and welfare administration) specifies that nationals of the states parties to the treaty may enter and stay provided they have accommodation and can support themselves. France is among the original signatories of the treaty (Lovdata). No residence permit dedicated to retirees exists, nor any quantified resource requirement for pensioners in the sources read.

The regulations on refusal of entry and expulsion allow the Governor to refuse entry, on arrival or later, to a person who must be presumed to lack sufficient means to stay there or the possibility of supporting themselves through lawful work, or who is unable to look after themselves. A retiree whose pension covers their expenses can point to their resources, but the assessment is up to the Governor: a written exchange with the office (firmapost@sysselmesteren.no) before committing is prudent. The Governor advises securing housing and work before arriving. A valid travel document is compulsory (see the page living in Svalbard).

Svalbard side: a person who stays at least twelve months is a tax resident and taxable in Svalbard on all of their income and wealth (Skatteetaten). Pensions from an occupational scheme are taxed in the residents’ withholding-at-source system; other income and wealth are taxed on the basis of the return. The Skatteetaten sources read do not describe the treatment of foreign pensions: the question should be put directly to the Svalbard tax office. Rates and thresholds are set each year. Residence ends from the income year in which more than 183 days have been spent outside the archipelago over a twelve-month period; in the event of a move to the mainland, Skatteetaten specifies that pensions and capital income received in the year of departure may be taxable on the mainland.

French side: a taxpayer is tax resident in France as soon as one of the criteria is met (home or main place of stay, professional activity, centre of economic interests), subject to international conventions (BOFiP, the French tax administration’s official guidance). If tax residence leaves France, pensions of French source, that is, paid by a fund established in France, are subject to the withholding at source that applies to non-residents under a scale revised each year, with a minimum rate (article 197 A of the General Tax Code) that the taxpayer can set aside by showing a lower average worldwide tax rate (BOFiP). Pensions of French source must be declared in France. The scale for the current year is published on impots.gouv.fr.

Tax convention: the BOFiP lists a France-Norway convention signed on 19 December 1980 and amended by three protocols (14 November 1984, 7 April 1995, 16 September 1999); one protocol specifies that public pensions are taxable only in the state that pays them. The official sources read do not make it possible to state that this convention applies to Svalbard, which has its own tax: the risk of double taxation of the same pension should be checked before departure with the non-residents tax office and Skatteetaten.

Form S1 is an instrument of European law. NAV indicates that the social security rules of the European Economic Area do not apply to Svalbard: an S1 therefore cannot open rights to Norwegian national insurance on behalf of French Sécurité sociale. Voluntary enrolment in this insurance is impossible, and membership is obtained through employment with a Norwegian employer on site or continues if it existed before settling: a retiree who paid contributions in Norway before settling keeps theirs.

• CFE: voluntary membership, with a retirees’ plan depending on age and profile, price on quotation. The application in Svalbard and the scale used should be confirmed with the CFE. See the guide retiree health insurance abroad.
• Private insurance: CLEISS (the French centre for European and international social security liaison) does not publish a list of companies. A contract must include medical evacuation and repatriation, as Longyearbyen hospital handles emergencies only and evacuates complicated cases to Tromsø.
• Temporary stays in France: care is covered if the retiree receives a pension from a French basic scheme, has at least 15 years of insurance in France and carries on no professional activity; the Cnarefe manages the files of the general scheme. The spouse is not covered by this procedure. A health insurance contribution may be withheld from the pension, while a non-resident for tax purposes pays neither CSG, nor CRDS, nor Casa (CLEISS).

Longyearbyen hospital has no psychologist, no delivery room and neither a CT scanner nor an MRI, and transport to the mainland depends on the weather and on the aircraft available. Details are on the pages healthcare system and healthcare reimbursement.

The Governor indicates that most housing belongs to employers and that housing is difficult to obtain without a job; the State owns almost all the land, so buying in order to build is generally not possible, and prices are very high. For a retiree, access to housing is therefore the first obstacle: private ads (rental or sale) exist, according to the local council, but the sources read give no rent. District heating serves all housing in Longyearbyen.

On consumption, the council specifies that Svalbard is exempt from VAT, that cars bear neither customs duty nor VAT there, that alcohol sales are subject to quotas, that not all online shops deliver to the archipelago and that furniture is limited on site. No social assistance exists to supplement insufficient resources (NAV, council). General economic indicators are shown in the “Economic benchmarks” block of the page when they are available; the currency is the Norwegian krone (France Diplomatie, the French foreign ministry).

Permanent life is concentrated in Longyearbyen, where the hospital, school, nurseries, local council and shops are located. The official sources read describe services for residents (hospital, school, nurseries, council) for Longyearbyen only; they also mention Ny-Ålesund, Barentsburg, Pyramiden and Svea without describing any health service or reception of residents there. Jan Mayen, part of the Kingdom of Norway but outside the Svalbard Treaty, does not appear in any official source read as a place of residential settlement.

Longyearbyen local council points out that the education and services on offer have limits compared with mainland municipalities. Outdoor conditions are demanding: the climate and the presence of polar bears require, according to France Diplomatie, careful preparation; frostbite is among the most common injuries (Governor); avalanche warnings are issued from 1 November to 31 May for the Nordenskiöld Land region.

Before leaving: notify the pension funds and the CPAM (local health insurance office) of your departure, clarify your tax residence, take out cover with evacuation, check the housing and register on the roll of French nationals living abroad (service-public.gouv.fr). For a stay of more than six months, the move is declared to the Svalbard population register (Skatteetaten).

On a permanent return to France, a retiree is covered by the fund that pays their pension or by the CPAM of their place of residence; with no entitlement, Universal Health Protection opens with, in principle, a three-month waiting period, and a CFE member may, under conditions, receive its benefits for three months (CLEISS). See the page returning to France and the comparison of expat health insurance contracts; Expavy can help you set these options against your situation.