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Non-resident : reimbursement of social contributions for 2016 and 2017 tax year

Novembre 2019

Taxpayers, whether resident in France or not, who fall under an European or Swiss social security scheme, have wrongly supported until 2018 social contributions on their real estate income or capital gains. They are entitle to claim a reimbursement.

The decision of the Council of State (Conseil d’Etat) dated April 16, 2019 put an end to litigation related to the subjection of income or investment income and real estate gains to social security contributions in France (CSG-CRDS and Solidarity levy and additional contribution). The Council stated that the administrative texts concerning these levies were contrary to the 2004 European Regulation on the coordination of social security systems.

Under these conditions, whether you are a French tax resident or not (resident in Europe or Switzerland) and you are affiliated to a European social protection system outside France, you are able to obtain a refund of the levies you paid on your wealth or investment income for the years 2016 and 2017.

Similarly, if you, as a non-resident, are affiliated to a European social security scheme, and paid social security contributions on real estate gains from French sources in 2017 and 2018, you are entitled to obtain reimbursement.

This reimbursement can only be obtained by way of a claim filed with the tax authorities. On December 31, 2019, the 2016 year will be prescribed for property income and the 2017 year for real estate gains.

The OPAL law firm in Paris is at your disposal to assist you in your dealings with the French tax authorities.

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