Information sheets

information sheets

Notable changes have been made to the taxation of non-residents from 1 January 2019. The flat-rate tax will increase from 20% to 30% on taxable income exceeding € 27,519. Social contributions for nonresidents affiliated with a social security system in another EU/EEA country or Switzerland will reduce from 17.2% to 7.5%…. Read more

The first tax payments via the new system will be made in January 2019, either by direct debit or withheld at source from French salaries/pensions. No action should be required from the taxpayers if all is in order. Taxpayers should receive a payment in… Read more

From January 2019 the way in which French income tax is paid will change. Income tax will be paid on a “live basis” i.e. payments made in 2019 will be set against tax due on 2019 income. Currently income tax is paid one year in arrears (payments made in 2018 relate to 2017 income)… Read more

A recent ruling means that certain French taxpayers are in a position to reclaim social contributions (prélèvements sociaux) paid after 1 January 2016. The taxpayer’s arguments, initially rejected by the tax authorities, were upheld by the local Tribunal Administratif (Strasbourg) and subsequently partially upheld at the Cour d’Appel Administratif (Nancy) level, on the same basis as for the refund of social contributions paid prior to that date. This was widely known as the “De Ruyter ruling”, which provided solid arguments for successful reclaims for many of our clients… Read more