After RUYTER SAGA, THE “DREYER case” ALLOWS DEFINITLY NON RESIDENT TAXPAYERS TO BE REIMBURSED

By its decision of July 1 in the Dreyer case, the Council of State confirms the exemption from social taxation on investment  / wealth income  for taxpayers affiliated to a social security scheme in a member country of the Espace European Economic Area (EEA) other than Franc, pursuant to the Ruyter case-law of the Court of Justice of the European Union (CJEU) of “Ruyter”.

As such non-resident French taxpayers who are covered by a social security scheme of a European Union’s member state other than France, should receive from tax authorities a reimbursement of social security contributions unduly paid.

We remain at your disposal for any additional questions and can offer our assistance to claim any social contributions unduly paid for the years 2017 and 2018 or benefit from a consultation to verify if you can benefit from this case law.

After RUYTER SAGA, THE “DREYER case” ALLOWS DEFINITLY NON RESIDENT TAXPAYERS TO BE REIMBURSED

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