In accordance with the ruling by the European Court of Justice (ECJ), the French government has confirmed that refunds on social charges paid by non-residents can be claimed. Claimants must be registered under the social security scheme of another state within the EU, EEA or Switzerland and have until 31 December of the second year following the year in which the charges were paid – i.e those
who paid in 2013 have until 31 December 2015 to claim a refund. However, a new proposal by the French government could see social charges being allocated to pension funds instead of social security, making them a tax ( impôt) rather than a contribution ( cotisation), meaning that non-residents would have to pay them. If approved, the changes could come into effect in January 2016. Claimants are advised
to submit their claims as soon as possible.