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Roche & Cie

Non-resident in France : Are you liable for social contributions (CSG, CRDS, Social levies)?

10 Oct 2018

Non-residents’ social contributions in France.

Social contributions apply to real estate income (land income) and real estate capital gains from French sources received by persons domiciled outside France.

Since the 2015 income tax year, non-resident taxpayers have been subject to social security contributions on their income from buildings located in France or rights relating to such buildings, in accordance with the provisions of I bis of Article L136-6 of the Social Security Code, regardless of the De Ruyter case law concerning income received from 2012 to 2014. This income from buildings includes both income from bare and furnished rentals.

However, social security contributions do not apply to income from movable capital (income from movable capital and capital gains).

The rate is set at 17.2% from the 2017 income tax in 2018 (15.5% previously).

Civil servants and government employees sent abroad remain liable for social security contributions on income from assets and similar income.

Warning:

Social contributions levied by other organizations on professional income (salaries, pensions, pensions, etc.) may concern people residing abroad.
They are not subject to the General Tax Code, but to the Social Security Code.


Roche & Cie, Expert in the taxation of non-residents and foreigners in France. Do not hesitate to contact us for more information.


Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real-Estate and Non-resident taxation.