frontaliers – Retraités frontaliers polypensionnés - Doctrine après CE 473997 et BOI RES RSA

This written question concerns the tax treatment of multiple pensions for cross-border workers who have contributed to pension schemes in different countries. It seeks clarification on the doctrine following specific court decisions and administrative guidelines. The question affects retired cross-border workers receiving multiple pensions. It aims to ensure clarity and fairness in how their income is taxed, potentially impacting their net retirement income.