top cx logo
cx logo
Explorearrow down
search icon
Explore
arrow down

Do S1 Britons in France keep lower social charges?

Legal experts are still examining whether British S1 form holders who live in France (and other EU countries) and are covered by the Brexit Withdrawal Agreement can maintain these advantages

It could take some time to have an answer as two ministries are involved, says a spokeswoman for the DGFiP (tax) Pic: Pavel Danilyuk / Pexels

Legal experts from the French tax and social services authorities are looking into whether British S1 form holders who live in France (and other EU countries) and are covered by the Brexit Withdrawal Agreement may continue to benefit from lower social charges on certain income.

The Connexion asked them to clarify the point after lawyers raised questions about it. It could take some time as two ministries are involved, said a spokeswoman for the DGFiP (tax).

Following the ‘De Ruyter’ case in the European Court of Justice, which related to EU citizens paying social charges in more than one EU state, France previously agreed that non-residents attached to another EU/EEA social security system are exempt from CSG and CRDS social charges on property capital gains and rents. They pay only a 7.5% prélèvement de solidarité, not full charges at 17.2%.

France further agreed this applied to residents in France with S1 forms, whose healthcare is paid for by another EU/EEA state (their exemption extends to investment income as well).

The benefit can be claimed on the tax return by crossing a box to declare being attached to another EU/EEA/Swiss social security regime and not being a burden on France’s regime.

Following the end of the Brexit transition period, the French said British residents no longer benefit because the UK is no longer part of the EU’s system of social security coordination.

However some legal experts now argue that people in France who have the S1 and who benefit from the Brexit Withdrawal Agreement (WA) should not be affected by this.

This, they argue, is because those covered by the WA are, under article 31, treated as if they are still part of the EU’s coordination scheme.

Related stories

Is my S1 form affected if I become a micro-entrepreneur?

Healthcare rule changes for pensioners in France visiting UK

Resident or second-home owner in France?
Benefit from our daily digest of headlines and how-to's to help you make the most of life in France
By joining the newsletter, you agree to our Terms & Conditions and Privacy Policy
See more popular articles
The Connexion Help Guides
featured helpguide
Healthcare in France*
Featured Help Guide
- Understand the French healthcare system, how you access it and how you are reimbursed - Useful if you are new to the French healthcare system or want a more in-depth understanding - Reader question and answer section Aimed at non-French nationals living here, the guide gives an overview of what you are (and are not) covered for. There is also information for second-home owners and regular visitors.
Get news, views and information from France