Social charges in France to no longer apply to non-residents


The European Court of Justice has ruled that France should not apply social contributions on income perceived by non-residents. This decision may very well spell the end of the 15.5% social charges applied to capital gains and rental income earned by foreign homeowners who sell or let out their holiday home in France.

The ruling EU Pilot 5973/2013 issued on February 26 rests on EU regulation No1408/71, dated 1971, that set out that European residents were only required to pay social charges in the member state of which they were resident. The ECJ now has found…read on

[FrenchEntré February 2015]

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