💶 Tax friendliness — French national, UN pension

Estimate of retirement cash-flow by country. UN pension (UNJSPF) is taxed in country of residence as ordinary pension income — there's no special UN-pension exemption, except CSG/CRDS relief in France.
e.g. €60k ≈ P-4 step 10, 30 yrs service
⚠️ Indicative only — not tax advice. Actual liability depends on household composition, region, exact asset structure, and tax-treaty application. Italy's 7% flat tax requires moving to a qualifying southern town (<20k pop) and lasts 9 years. Portugal's NHR ended Jan 2024; the new IFICI regime does NOT cover pensioners. Always consult a cross-border tax advisor before relocating.