WHAT ABOUT FRENCH SOCIAL CONTRIBUTION PAID IN FRANCE?
The French government is committed in the framework of the PLF 2019 and PLFSS 2019, discussed recently, to simplify the taxation of French expatriates and non-resident foreigners, including the cancellation of the French social contribution on taxpayers capital income affiliated to another Social Security system of the European Union.
Beware, however, the proposal to remove the CSG-CRDS on French and foreign non-residents investment income will be limited to taxpayers affiliated to a social security scheme of the European Union. This means that non-residents outside the EU (North America in particular) would be excluded from this CSG-CRDS exemption project.
Without waiting for the final vote of the finance laws for 2019, the taxpayers concerned must imperatively submit a claim for reimbursement to the Tax Department of non-residents before 31 December 2018.
We offer our assistance to initiate litigation and obtain reimbursement of social security contributions unduly recovered by the Public Treasury for the years 2016 and 2017.
For any queries, please do not hesitate to contact our team.