Social charges and non-residents' capital gains

Capital gains on sales of non-residents' French homes may have social charges levied on them again

I am being told that despite a ruling by the European Court, social charges on capital gains for non-residents have been reimposed from January 2016. Is this correct?

This issue relates to the ‘De Ruyter’ ruling of the European Court of Justice in 2015, after which the French government agreed to make reimbursements of social charges to non-residents and to others who could show they were ‘not affiliated to the French social security system’.

This essentially related to residents of other EU countries, including the UK, as well as to residents of France who were affiliated to another EU country’s social security system, such as British retirees whose healthcare is paid for in France by the UK under the S1 form and who typically also ...

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