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International coordination on mandatory pensions

COUR DES COMPTES

Pursuant to the provisions of Articles L.111-5 and L.134-1 of the code des juridictions financières (French Financial Jurisdiction Code), the Court conducted an investigation intointernational coordination in the area of mandatory pensions.

The pension benefits of persons who have worked in several countries during their career are provided by the different national pension schemes to which they have successively been affiliated, whether they reside in France or abroad1. However, the rules specific to each scheme, if applied separately , would have the effect of penalising insured persons who have had careers in several countries, for example when they require a minimum period of insurance in the scheme for the opening of rights or for the entitlement to a full pension.

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