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ARTICLE · 14 NOVEMBER 2016

Awaiting Dénouement

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With one eye on an upcoming supreme court decision, tax residents of third-party states have the opportunity to claim a rebate on social contributions in France, Frederic Mege explains.

CanadaTax
Frederic Mege
Frederic Mege
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This article first appeared in STEP Journal Volume 24/Issue 9.

With one eye on an upcoming supreme court decision, tax residents of third-party states have the opportunity to claim a rebate on social contributions in France, Frederic Mege explains.

In addition to French income tax and capital gains tax (CGT), French tax residents are subject to direct taxes called 'social contributions' (not to be confused with national insurance contributions), which are made up of four different taxes, the combined rate of which is now 15.5 per cent (as of 1 July 2012). These contributions were created to generate an additional source of revenue to fund the expensive French healthcare system, but, since their creation they have been continually increased and extended for various reasons.

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