EU retirees staying longer than three months register with IGI within three months of entry and get a CNP (OUG 102/2005, Art. 13 and 41).
Ask your German or French health insurer for form S1 and register it with the Romanian county health insurance house. You are then covered on Romanian terms.
A German statutory pension is taxable only in Germany (DE-RO, Art. 18(2)). French pensions, including social security, are taxable only in the state of residence (FR-RO, Art. 18(1)), except public service pensions.
Retiring to Romania from Germany or France: the short answer
As an EU citizen you do not need a visa or a residence permit to retire in Romania. If you stay longer than three months, you register with the General Inspectorate for Immigration (IGI) within three months of arrival, show that you have enough income and health insurance, and receive a registration certificate with a Romanian personal numeric code (CNP).
Your health cover usually stays with the country that pays your pension. You ask your German or French health insurer for form S1 and register it in Romania. Where your pension is taxed depends on the type of pension and on the tax treaty. The two treaties give different answers for the same German or French statutory pension.
In plain words: moving is simple, health cover follows your pension through form S1, and tax is the part to plan with an adviser before you move.
Residence: registering as an EU citizen
Emergency Ordinance 102/2005 governs EU citizens in Romania. For the first three months there are no conditions. After that, a retiree has the right to stay if he or she has sufficient resources and health insurance.
What the ordinance requires (Art. 13):
- Apply within three months of entering Romania, at the IGI office for your place of residence.
- Bring a valid passport or national identity card.
- Show your means of support, as a rule at least the level of Romania's guaranteed minimum income. A pension statement is the natural proof.
- Show health insurance. For most retirees, that is the registered form S1.
IGI then issues a registration certificate. A CNP is assigned to every EU citizen registered with IGI and is written on that document (Art. 41). After five years of legal, continuous residence, EU citizens can apply for permanent residence. Our guide to residence and the CNP explains the difference between EU and non-EU status.
Health cover: how form S1 works
Under EU social security coordination, the country that pays your pension is usually responsible for your healthcare, even when you live elsewhere. The European Commission's Your Europe portal describes the steps:
- Ask for the S1 from the health insurance institution in the country that pays your pension. In Germany, that is your Krankenkasse. In France, it is your caisse d'assurance maladie.
- Register the S1 in Romania with the health insurance institution where you live. In Romania that is the county health insurance house (casa de asigurări de sănătate) linked to CNAS.
- You are then covered as a local: the S1 establishes your right to full healthcare cover in your country of residence, on Romanian terms.
Two details matter for Germans and French:
- Treatment at home stays possible. Germany and France are both on the Your Europe list of countries where S1 pensioners may also be treated in the pension-paying country.
- If you also earn a Romanian pension, Romania becomes responsible instead.
Romania's public system works through family doctors with CNAS contracts. Many retirees in Bucharest add a private clinic subscription. Our guide to healthcare for expats in Romania compares the two.
Where is the pension taxed? The two treaties
Romania has a tax treaty with each country. The pension articles differ.
Moving is simple, health cover follows your pension, and tax is the part to plan before you move.
| Type of pension | Germany–Romania treaty (2001) | France–Romania treaty (1974) |
|---|---|---|
| Statutory pension (Deutsche Rentenversicherung / régime général and complémentaire) | Taxable only in Germany (Art. 18(2)) | Taxable only in Romania, as the state of residence (Art. 18(1)) |
| Occupational and private pensions | Taxable only in Romania (Art. 18(1)) | Taxable only in Romania (Art. 18(1)) |
| Civil service pension (Beamte, fonctionnaires) | Taxable only in Germany, unless you are resident and a national of Romania (Art. 19(2)) | Taxable only in France (Art. 18(2)) |
Read the texts this way:
- "Taxable only in that state" means the other state has no right to tax.
- A German statutory pension stays taxed in Germany. Pensioners living abroad whose only German income is a pension are handled by the Finanzamt Neubrandenburg, under limited tax liability.
- A French statutory pension, under the 1974 treaty text, is taxed in Romania if you are tax resident in Romania. That is the treaty article as published by ANAF. Have a tax adviser confirm how both tax offices apply it to your case before you move.
What Romania expects from you
ANAF published guidance in June 2026 on foreign pensions of Romanian residents:
- If the treaty gives the right to tax only to Romania, you calculate, declare and pay the tax in Romania. You ask ANAF for a tax residence certificate and give it to the foreign payer, so that tax is no longer withheld at source.
- If the treaty gives the right only to the paying state, you still declare the pension in Romania, but you do not pay Romanian tax on it.
- On arrival, anyone coming to Romania for more than 183 days files a tax residence questionnaire (Order 1099/2016). ANAF then confirms your tax residence.
This article does not give Romanian tax rates or thresholds, because they changed in 2025 and depend on your total income. Ask your adviser also whether any Romanian or home-country health contributions apply while you hold an S1. Our overview of Romania's tax treaties by country covers other countries.
Cost of living: what changes
Most retirees find everyday costs lower than in Germany or France, especially for services, local food and public transport. Imported goods, cars and private international schools are closer to Western prices. Heating a house in winter is a real cost; plan it.
Our guide to the cost of living in Bucharest gives sample budgets. Build your own with three lines you know: rent or upkeep of your home, health extras, and flights home.
Your move: a 9-step checklist
- Ask a tax adviser who knows both countries about each of your pensions, line by line.
- Request form S1 from your Krankenkasse or caisse d'assurance maladie.
- Arrange a home: rent first, or buy after you know the area.
- Arrive and register the S1 with the county health insurance house.
- Apply to IGI for the registration certificate within three months.
- File the tax residence questionnaire with ANAF if you stay more than 183 days.
- Request a tax residence certificate for any pension that the treaty taxes only in Romania.
- Tell your pension payers your new address and send them the certificate.
- Choose a family doctor with a CNAS contract.
If you buy property, hire an independent lawyer of your own. The developer's lawyer represents the developer, not you.
Frequently asked questions
Do I need a residence permit to retire in Romania as a German or French citizen?
No. EU citizens need no visa or permit. If you stay longer than three months, you register with IGI within three months of arrival and receive a registration certificate.
Will my German or French health insurance cover me in Romania?
Usually yes, through form S1. You request it from your health insurer at home and register it with the Romanian county health insurance house. You are then treated on the same terms as people insured in Romania.
Is my German statutory pension taxed in Romania?
Under Article 18(2) of the Germany–Romania treaty, statutory social security pensions are taxable only in Germany. You still declare them in Romania, but you pay no Romanian tax on them, according to ANAF's guidance.
Is my French pension taxed in Romania?
Under Article 18(1) of the France–Romania treaty, pensions, including social security pensions, are taxable only in the state of residence. Public service pensions are taxable only in France. Confirm the treatment with a tax adviser before you move.
Can I still see a doctor in Germany or France?
Germany and France are on the EU list of countries where S1 pensioners can also be treated in the pension-paying country. Check the terms with your insurer.
The bottom line
Romania is one of the easier EU countries for a retiree to settle in. The paperwork is short, and form S1 keeps your health cover. The tax question is where Germans and French differ, so settle it with an adviser first and choose your home second.
If you are thinking about a home near Bucharest for your retirement, book a 30-minute call with me. We will go through your plan together.
Moti Azulay, Compass Group Romania
Sources: Emergency Ordinance 102/2005 on free movement of EU citizens (IGI), Art. 13 and 41 · Your Europe: health insurance cover in your host country · Your Europe: residence rights of pensioners · Germany–Romania tax treaty, 2001 (ANAF), Art. 18 and 19 · France–Romania tax treaty, 1974 (ANAF), Art. 18 · ANAF: foreign pensions of Romanian residents (June 2026) · Finanzamt Neubrandenburg: pensioners living abroad (RiA)
This article is for general information only and is not legal, tax or financial advice. The rules are correct as of 22 October 2026. Tax treatment depends on your pensions and residence; consult a tax adviser in both countries.
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This article is general information, not legal, tax or financial advice. Consult local professionals before any transaction.
