So­cial charges up­date

Living France - - Les Pratiques -

The French govern­ment has rein­tro­duced the con­tro­ver­sial so­cial charge on prop­erty sales made by non-res­i­dents. This shift is the lat­est out­come in a case whose guide­lines have os­cil­lated as it strug­gles to set­tle on a def­i­nite rul­ing. It was only the end of last year that the charge was found to be un­law­ful when it was an­nounced that re­funds on so­cial charges paid by non-res­i­dents could be claimed. Sellers who were forced

to pay the charge dur­ing the French tax years of 2013 and 2014 can still be re­im­bursed. How­ever, as a re­sult of the re­cent amend­ments to Ar­ti­cle 24 of the Loi de fi­nance­ment de la sécu­rité so­ciale 2016, the French govern­ment has claimed it can legally levy the so­cial

charge on all sellers of French prop­erty from 1 Jan­uary 2016. David An­der­son of Skyes An­der­son Perry Solic­i­tors in Lon­don has la­belled it a “ret­ro­grade step which sends out all the wrong mes­sages”. A highly con­tentious is­sue, this lat­est de­vel­op­ment will likely

prompt a re­turn to the Euro­pean Court.

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