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French CSG query


Rabbie

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We are both receiving UK state pension and work pensions(non Gov). If we earn any income from breeding horses when we move to France will we be liable for French social charges on all our income or just the income we earn in France. The French income would be at best spasmodic and would depend on selling horses we have bred. Presumably it would be only the profit from the horse breeding that would be taxable.

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It's the fact that your healthcare is taken care of by the UK via your S1s that exempts you from CSG. If you work or start any kind of business activity in France that would in theory invalidate your S1s. You would pay cotisations directly into the French social security system instead, and therefore would become liable to CSG on your worldwide income.

Whether or not you can earn money from horse breeding without registering and forming some kind of business structure I don't know, maybe it depends how many horses and what acreage etc, but it seems highly unlikely, and any kind of agricultural / livestock business is MSA territory which is a minefield in itself.
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[quote user="EuroTrash"]It's the fact that your healthcare is taken care of by the UK via your S1s that exempts you from CSG. If you work or start any kind of business activity in France that would in theory invalidate your S1s. You would pay cotisations directly into the French social security system instead, and therefore would become liable to CSG on your worldwide income.

Whether or not you can earn money from horse breeding without registering and forming some kind of business structure I don't know, maybe it depends how many horses and what acreage etc, but it seems highly unlikely, and any kind of agricultural / livestock business is MSA territory which is a minefield in itself.[/quote]

Hi,

      I am fairly sure that is not correct.   See this article;

:

http://www.french-property.com/news/money_france/retirement_pension_social_charges/

In particular this ;

"In addition, not everyone who starts a business will obtain pension

rights; if this is the case, then on retirement you would obtain health

cover through the reciprocal S1 arrangements, provided you were in

receipt of a State Pension from your home EEA country."

It also states that you are also not obliged to claim any (usually minimal) french pension rights which you may accumulate.

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It also states that you are also not obliged to claim any (usually minimal) french pension rights which you may accumulate.

In addition it seems that in practice those people who have only a tiny pension due have this paid out in a single lump sum.

They are then not considered to have a pesnion and can be covered by an S1

I can't justify this by a 'texte' but it is what has  happened to a couple of posters inclding EmilyA who hasn't been here recently.

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If you are issued with an S1, you are supposed to tell DWP if you have a 'material change in circumstances'. Starting a business is to them a material change in circumstances.

If you live and work in France you have to join the French social security system.

Health cover is a separate issue from receiving a pension. The fact that you receive a UK pension does not automatially mean that you get an S1. Not every UK pensioner in France has an S1, only the ones who are not/have never worked in France. Or possibly the ones who have not informed the UK that they are working.

But if you start a business in France you have no option but to pay cotisations, so France would automatically cancel the S1.

"on retirement you would obtain health cover through the reciprocal S1 arrangements" - if you are working, you are not 'retired', so this does not apply. When you cease all activity and are again 'retired', you may or may not get your S1 back.
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Fair enough but be careful. The fisc will decide for themselves whether it's a business or not. There are probably specific rules about it so you'd do well to find out. Likewise the MSA, if you have land and keep horses on it and sell horses the MSA will know all about it. If you're breeding more horses than you could possibly want for yourself, they might draw the logical conclusion that you are breeding them in order to sell them, and then they might want solidarity contributions off you. Find out the rules and watch your back.
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