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France not allowed to levy social contributions on surplus value and income from rent

This article was written by Hannelore Durieu, Stephanie Vanmarcke.
Contact us for more info at contact@vandelanotte.be.
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France has been told off by the European Court of Justice. In its decision of 26 February 2015 the Court stated that persons not falling under the French social security system, but under that of another EU member state, cannot be subject to French social contributions.  

Income from rent and surplus value realised by Belgian residents on property located in France used to be subject to more than just French income tax. On top of income tax, an amount of 15.5% of social contributions was withheld. Owners of a second house in France, however, are in principle already subject to Belgian social contributions. If France levies social contributions as well, it violates European legislation. Therefore, France will have to adjust its legislation.  

For payments as from income year 2012 (assessment year 2013) it is possible to lodge an appeal in order to claim back sums unjustly paid.  

 Do not hesitate to contact one of our specialists if you wish to receive more information.

Contacteer us: contact@vdl.be

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