The CJEU decision de Ruyter dated February 26th, 2015 applied by the “Conseil d’Etat” July 27th, 2015, considers that investment income should not be subject to French social contributions when the taxpayer is affiliated to a non-French EU social security scheme.

In a press release dated October 20th, 2015, the French tax authorities indicated terms for filing claims to obtain a refund on unduly paid social security contributions.

Are concerned:

  • French tax residents who paid French social contributions on capital income taxable in France (investment products and investment income) but that was subject to social security charges levied by a country member of the European Union.
  • French tax non-residents who paid French social contributions on real estate income (capital gains and real estate income) deriving from real estate located in France. Are concerned individuals affiliated to a non-French UE, EEA or Swiss social security scheme.

Tax claim in respect of social contributions paid in 2013 shall be received by the French tax authorities no later than December 31st, 2015.

Though the total amount of social contributions is 15.5%, the amount to be refunded will be equal to 13.5% of taxable income. The solidarity surtax of 2% due before January 1st, 2015 will be excluded from the refund.

Delcade’s tax team remains at your service for on-depth information and will be pleased to assist you in filing such claims.

Fabrice DELOUIS

Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

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