Question 33965 — taxes and duties

Summary

Mr. Meyer Habib draws the attention of the Minister of the Economy, Finance and Recovery to the discrimination in the tax rate on real estate capital gains suffered by non-residents of French nationality transferring real estate in mainland France. This transfer falls under the real estate capital gains regime (CGI, art. 150 U to 150 VH and 244 bis A). Since January 1, 2018, natural persons and associates natural persons of a company or group whose results are taxed in the name of the partners (covered by articles 8 to 8 ter of the CGI), are subject to a levy at the rate of 36.2%! This levy corresponds to a capital gains tax of 19% and social security contributions of 17.2%. Since January 1, 2019, and to put an end to the numerous disputes with the Tax Administration (arising in particular from the decision rendered on February 26, 2015 by the Court of Justice of the European Union (CJEU 26-2-2015 - case 623/13: Case law known as “DE RUYTER”), the regime relating to social security contributions was modified. Thus, natural persons who are covered by a social security regime within the European Economic Area (i.e. the countries of the European Union and Iceland, Norway, Liechtenstein and Switzerland) are exempt from CSG and CRDS, if otherwise, they are not covered by a compulsory French social security system. These people remain subject to the solidarity levy set at 7.5% allocated to the State budget (CGI art. 235 ter). Other individuals who are not residents of France remain subject to social security contributions at a rate of 17.2%. There is a measure which allows a non-resident within the meaning of article 4B of the CGI to benefit from an exemption limited to 150 000 euros of net taxable capital gain, when transferring a building in France (CGI 150 U-II 2°), but the transferor must be a national of the European Community or of another State party to the agreement on the European Economic Area having concluded a tax convention with France which contains an administrative assistance clause. Faced with these differences in treatment, he asks him what measures he intends to take to reduce these inequalities.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.