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The French Ministry of Finance sets the conditions for the refunding of social contributions from non-residents

November 2015

The French Ministry of Finance sets the conditions for the refunding of social contributions from non-residents

Taking note of the “de Ruyter” decision of the CJEU, “the [French] Government specifies in a communiqué published on 20th October the conditions for the introduction of recovery procedures relating to refunds of social contributions made on capital gains by residents and non-residents who are covered by social security schemes of other Member States of the European Union, the European Economic Area, or Switzerland.”

More info [FR]

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