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CGT and Social Charge


napoleon
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Back in March 2015 I read a report in The Telegraph stating that the EU Court had ruled that the Social Charge imposed by M. Holland was illegal for non French residents selling their second homes. Could someone please clarify the current situation? We are planning to sell in about 5 to 10 years time and are hoping it has been resolved in our favour.

Thanks, Alistair
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[quote user="napoleon"]Back in March 2015 I read a report in The Telegraph stating that the EU Court had ruled that the Social Charge imposed by M. Holland was illegal for non French residents selling their second homes. Could someone please clarify the current situation? We are planning to sell in about 5 to 10 years time and are hoping it has been resolved in our favour.

Thanks, Alistair[/quote]:

Here are two links to sources giving the present situation ; (there is still an ongoing dispute at CJE level about the legality of the french position. )

The second  link  includes details of the special exemption (subject to certain conditions ) given to some non-residents ; whether this will still be available after Brexit is unknown.

#https://patrimoine.lesechos.fr/impots/impots-revenu/0211940316171-special-impots-2017-les-non-residents-doivent-ils-payer-la-csg-sur-les-revenus-du-patrimoine-2080516.php

#https://www.impots.gouv.fr/portail/international-particulier/plus-values-immobilieres
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Hi,

        Taxes and CSG on french house sales are the same for non-residents regardless of their country of residence.    There used to be a higher rate for residents of "third countries" but this was ruled illegal by the conseil constitutionel.   In fact there is ongoing litigation which may prove advantageous to "third country" residents ;

see here;

https://www.lesechos.fr/economie-france/budget-fiscalite/0301159470835-csg-des-non-residents-le-nouvel-imbroglio-fiscal-2145672.php

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