Social charges for non-French residents

[rowland]

Have just read an article in French Property News which says that the legislation charging non-French residents 15.5% social charges on capital gain when selling a french property has been challenged. On 21st October the Advocate General gave his opinion that France has acted illegally in making this charge on non-residents. The European Court is due to make a decision before the end of the year and it is expected that it will follow the advice of the Advocate General.

The article recommends any UK sellers in this position to write to the Notaire who dealt with their sale to say that they are aware of the case and the AG's opinion and ask for confirmation that the deducted social charge will be refunded (with interest) should the court decide they were deducted unlawfully.

Does anyone know where we could find further info on this legislation?

Thanks in advance

[NormanH]

Is this relevent?

http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62013CC0623

[YCCMB]

http://www.step.org/france-may-have-refund-illegal-cgt-and-social-contributions-non-residents

[rowland]

Thank you both for prompt replies

[Pickles]

Don't hold your breath. The European Court ruling is only the start. The imposition of social charges on French income of non-residents was ruled illegal the other year by the European Court and the French Govt has ignored this and will challenge the ruling ... eventually. And the French will probably lose ... eventually. I think that there are several more years to go on this one as with social charges on income tax. And even then you may not get your money back. "Soaking" the "rich" foreign second-home owners is not unpopular in France ...