CONTINUEThis site uses cookies. By continuing to browse this site you are agreeing to our use of cookies. Find out more.
  1. Front Page
  2. News By Topic
  3. Expats In France May Be Eligible For Social Security Refunds

Expats In France May Be Eligible For Social Security Refunds

Fernand Gagnier, for ExpatBriefing.com

26 October 2015


The French Ministry of Finance has issued guidance on the procedure for taxpayers to follow to reclaim wrongly charged social security contributions.

The guidance has been issued following a European Court of Justice ruling in February in Ministre de l'Économie et des Finances v. Gérard de Ruyter. The case concerned a Dutch national who worked for several years in France. During this time, he was subject to French social security contributions on income from real estate despite being a party to the Dutch social security regime.

In previous cases, dating back as far as the year 2000, it was held that taxpayers subject to social security tax regimes in their country of origin should not also face double taxation in another member state through their equivalent regimes. The ruling in the de Ruyter case took this understanding a step further in extending this principle to income from real estate assets.

The guidance notes, released in French on the Finance Ministry's website, will aid those seeking to bring claims against the French Government in cases where they have been subject to French social security charges but are party to another member state's social security regime.

Claims may be made in respect of charges paid from January 1, 2013.

TAGS: Wealth | Finance | Insurance | Treaties | tax | investment | Expat Groups | Mortgages | Tax Treaties | law | social security | France | Expats | Health Insurance | Immigration | Investment | Personal Finance | Wealth Management | Working Abroad | Europe | Work | Invest | Working Abroad | Lifestyle | Immigration | Investment | Lifestyle | Tax | Working Abroad

To see today's news, click here.

Leave a comment

Read our Posting Guidelines

It would have been very useful to have a specific link to the guidance notes on the Finance Ministry's web site.

Susan on Monday, January 2, 2017

 






Close

Password Reminder

Please enter your email address to receive a password reminder.

 






Tax-News Reviews

Cyprus Review

A review and forecast of Cyprus's international business, legal and investment climate.

Visit Cyprus Review »

Malta Review

A review and forecast of Malta's international business, legal and investment climate.

Visit Malta Review »

Jersey Review

A review and forecast of Jersey's international business, legal and investment climate.

Visit Jersey Review »

Budget Review

A review of the latest budget news and government financial statements from around the world.

Visit Budget Review »



Tax-News+ Updates

Receive FREE daily updates from Tax-News.com, straight to your inbox. Register Now!

For a tailored solution, choose to receive selected news updates for your preferred jurisdictions and topics, with our enhanced Tax-News+ subscriber service. Read more...

 

Stay Updated

Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.

By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.


To manage your mailing list preferences, please click here »