Social security contributions: are you paying more than your fair share?
Do you pay social security contributions on your capital income in France, yet are also insured under a social security scheme in another member state of the EU, EEA or in Switzerland? You could be paying more than you need to and thus entitled to a refund.
The right to appeal for this refund applies to individuals domiciled both in and outside France. Individuals must be paying social security contributions in France, whilst at the same time be paying for insurance under a social security scheme in another member state of the EU, the EEA or in Switzerland. For taxpayers domiciled in France, the fees in question are French social security contributions paid on all capital income taxable in France (investment income and income from assets). For those domiciled outside France however, the relevant fees are the French social security contributions paid on income from real property in France (including capital gains).
To proceed, you should submit your appeal and supporting evidence to the relevant department in the French government, dependent on your particular situation. Individuals having paid tax on the sale of real property should submit their appeal to the local tax office (Direction départementale des finances publiques) where their contributions were initially registered.
However, individuals that paid tax on the income from assets (capital gains on securities, non-professional business income, etc.) should submit their appeal to the Individual Tax Department (Service des impôts des particuliers) if they are a resident in France, or the Individual Tax Department of the Directorate for Residents Abroad and General Services (DRESG) if they are a non-resident. Equally, these appeals can be submitted through the ‘Particuliers’ (‘Individuals’) section on the impots.gouv.fr website, under the heading ‘Réclamer’ (‘Appeals’).
In every case, the appeal must be accompanied by proof of the amount of social security contributions in question, together with proof of the taxpayer’s membership of a social security scheme in an EU or EEA country other than France, or in Switzerland. Moreover, the appeal must include information necessary for the recipient to be identified (individual property belonging to the person not insured under a French social security scheme, applicants’ matrimonial property regime, etc.)
If you believe that you are eligible for this refund, feel free to get in touch. We will gladly complete the formalities of this administrative procedure for you.
Contact us via telephone +33 (0) 1 53 93 94 20 or [email protected].