Question 18868 — French people abroad

Summary

Ms. Amélia Lakrafi draws the attention of the Minister of Action and Public Accounts to the consequences of the decision of the Council of State No. 371412 of June 17, 2015 regarding the systematic application of withholding tax provided for under Article 182 A of the General Tax Code, on French retirees established abroad. Part of a dispute initiated by a retiree from Cambodia who contested the legitimacy of this deduction from his pension, the decision of the Council of State ruled in favor of the applicant and ordered the State to reimburse him for the sums unduly deducted. The Council of State in fact ruled that the person concerned had not ceased to have the center of his economic interests in France and that he could, therefore, be considered as having his tax domicile in France and be “liberated” from the specific conditions which apply to non-residents. tax matters. This decision is likely to create a precedent likely to set a precedent for retirees from abroad. In view of these elements, she would like to know the consequences that will be reserved there.

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