Claim for 2013 social charges

IF YOU are eligible for refund of French social charges on property incomes due to having been affiliated to another country’s social security system when they were levied, claims relating to 2013 should be lodged by the end of this month.

How to claim is covered on page 22 of the current (December) edition of Connexion and there will be more advice about this – plus details of what France plans regarding new social charge levies moving forward into the new year – in our January edition, out before Christmas (subscribe here). You can buy a pdf version of our December edition here or find the print version on sale in French newsagents here.

The rules for refund claims say applications to tax offices should be made by the end of the second calendar year after the one in which charges were levied – ie. for both residents and non-residents by December 31, 2015 for charges on French property sales in 2013 or ones on French rental income from 2012 on which social charges were billed for 2013.

For residents of France with claims to be made in relation to investments (for example British retirees whose healthcare is provided via an S1 form) the December 31 deadline may also apply to charges taken off at source on certain investments in 2013 or ones relating to investment incomes in 2012 that were billed for one an avis d’imposition in 2013.

The social charges on property income add up to 15.5% on top of income and consist of several charges including CSG and CRDS.