ARRET RUYTER - incomes from outside of France

Not to sure whether or not this topic has already been discussed but never mind !!

ARRET RUYTER – Decree from the 20/10/2015

The new ruling known as the “ Arrét de Ruyter” was passed on the 27/07/2015 and issued to the public on 20/10/2015.

It is concerning the social payments on certain incomes from outside of France which has always been an area for discussion.

In short, Social charges (CSG, CRDS) have to be paid on any foreign income IF the individual depends upon France for social cover – this means that all income whether it be UK rental income, dividends, capital gains, salary etc.. will now be subject to social contributions AND income tax If the person has a carte vitale or depends upon France for its social security health cover.

If you do not depend upon France for Social health cover I.e have UK cover or another foreign cover , and you have paid social charges on the above said income then a reclaim can be put into your issuing tax office if you send a covering letter with the following supporting documents:

  • Proof of social cover in another country
  • Proof of the social charges paid in France
  • A covering letter asking for the reimbursement

If you have private health cover in France this is not acceptable. As with every matter in France involving taxation rulings, at present each tax office are dealing with this in varying matters and interpreting the rules in differing manners which we have come to know is normal in France – so there is no black and white but the above are guidelines of what has been passed.