Decree from the 20/10/2015
new ruling known as the “ Arrét de Ruyter” was
passed on the 27/07/2015 and issued to the public on 20/10/2015.
It is concerning the social payments
on certain incomes from outside of France which has always been
an area for discussion.
In short, Social charges (CSG, CRDS)
have to be paid on any foreign income IF the individual depends
upon France for social cover – this means that all income
whether it be UK rental income, dividends, capital gains, salary
etc.. will now be subject to social contributions AND income tax
If the person has a carte vitale or depends upon France for its
social security health cover.
If you do not depend upon France for
Social health cover I.e have UK cover or another foreign cover ,
and you have paid social charges on the above said income
then a reclaim can be put into your issuing tax office if you send
a covering letter with the following supporting documents:
- Proof of social cover in another
- Proof of the social charges
paid in France
- A covering letter asking for the
If you have private health cover in
France this is not acceptable. As with every matter in France involving
taxation rulings, at present each tax office are dealing with this
in varying matters and interpreting the rules in differing manners
which we have come to know is normal in France – so there
is no black and white but the above are guidelines of what has been
If any of you think you may be eligible
for a reimbursement as you have paid social contributions on UK
income and are not resident in France and DO NOT receive health
cover from France and would like help to do this then please don’t
hesitate to contact me.