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social charges


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They help finance the French Social Security system.

The CSG is

paid on income from employment, substitute income, property income and

investment income.

The CRDS, which came into effect on the 1st February

1996, is also paid on all income.

All persons treated as residents of

France for income tax purposes and subject to a French compulsory

health insurance scheme are liable to the CSG at the rate of 7.5% and

the CRDS at the rate of 0.5% on their earnings.


They are not means tested.

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