Court orders refund over non-resident social charges

People who have had social charges levied on income from property and investments despite not being affiliated to the French social security system (notably, because they do not live in France) are again being advised to apply for refunds after a new court ruling.

This applies to non-residents who rent out property in France or potentially to those who have recently sold a French property.

Readers may recall how refunds were made to ‘unaffiliated’ people with regard to levies in 2012-2015 which amounted to 13.5-15.5% of relevant incomes (consisting of Contribution Sociale Généralisée (CSG), Contribution au Rembour­sement de la Dette Sociale (CRDS) and several others). It came after the European Court of Justice (ECJ), con­firmed by top French administrative court the Conseil d’Etat, said France should not have levied these charges.

The ECJ case related to a French resident who worked abroad and was subject to another country’ ...

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