The deadline is approaching for the French government to reimburse millions to non-resident owners who have rented out or sold properties in France since 2012.
Since July 2012, individuals with rental income from French properties and/or capital gains from the disposal of French properties have paid social contributions at the rate of 15.5% in France.
The European Court this year held that these contributions were unlawful as they funded public services in France and non-residents could not benefit from those services.
France now has to refund hundreds of millions of euros it took from those home-owners.
In order to claim back the social charges paid, a demand must be filed with the tax office local to where the property was sold in France. Those who have paid the charges on rental income will have to file a claim with the French tax office where they file their annual returns, which will be the non-residents’ service in most cases.
The claim must be in French, in writing, and posted with proof of delivery or hand-delivered to obtain a receipt. It must include all personal and property ownership details as well as those of the sale if relevant. It should also include confirmation that the non-resident is affiliated to a social security system outside of France.
Anyone who sold during 2013 has until 31 December this year to file a claim.
The French government says that anyone who sold in 2012 is already out of time, but legal advice might find a way for a claim still to be made.
Those with rental income from 2012 onwards should still be in time to claim.
