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Tax challenges ahead for non-French residents with French letting income

The French tax authorities – known as the “Fisc” – have of course a particular way of going about their work, with departmental tax offices interpreting the law often quite differently. For example the treatment of rental property income from French properties and the liability to pay social charges is a case in point. It has also been a contentious one! Although the Double Tax Treaties should apply, many tax offices in France are applying French tax law creating a real headache for many non-French residents. In 2019 the French government stated that non-residents who lived in the European Economic Area...

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Non-French residents having French letting income

The Fisc issued a statement for the 2018 year of income of the liability to the French social charges. This states that European Economic Area (EEA) residents who are affiliated to a social security system outside of France but within the European Economic Area will be exempt from the French CSG and the CRDS. As a result, French letting income will be liable to a charge of 7,5%, being the social charges that do not fund social security system organisations. But !!!  The social charges are levied at 17,20%, and the CSG and the CRDS between them amount to 10,40%, so leaving 6,8%....

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French tourist rental income

There seems to have been slipped in quietly some changes to the laws on tourism lettings, whether of Chambres d’Hotes or self-contained lets.. The first of these changes is what the title now actually covers, and the new definitions cover : chambres d’hotes                                           -              only the provisions of rooms, effectively a bedroom, in someone’s property. furnished tourist lettings                             -              essentially anything more than a chambre d’hotes, such as a holiday suite, apartment or even property The second change is that the notion of a habitual activity is introduced, and if this is applicable, either on an annual bais or during a tourist season, then...

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France perverting the double tax treaties?

Until a few years ago, it was possible to find the total income the French government perceived from the social charges and income tax each year.  Since then, these two means of taxation have always been shown combined.   Almost, the cynic could say, in an attempt to hide the fact that until the amalgamation of these two means of taxation, it was clear that much, much more was being collected from the social charges than was being collected in income tax. Double tax agreements exist between one country and a host of others, inter alia, to set out the manner in which the application of income tax in each...

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