Expat FAQ
Are French non-residents exempt from CSG and CRDS?
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Who is concerned ?
The exemption from CSG and CRDS concerns French non-tax residents who are affiliated to a compulsory social security scheme in another country of the European Economic Area (EEA) or in Switzerland. Although the United Kingdom left the European Union on January 1, 2021, British residents continue to benefit from this exemption from CSG and CRDS. This includes retirees, posted workers and people s who receive certain replacement income.
Income concerned
The exemption applies to the following income:
- Real estate income: Rent, real estate capital gains...
- Ac income tivity: Salaries, retirement pensions...
Conditions of eligibility
To benefit from the exemption, you must meet the following conditions:
- Not being affiliated to the security regime French social.
- Be affiliated to a compulsory social security scheme in another EEA country or in Switzerland.
- Have declared your income in France.
How to benefit r?
To benefit from the exemption, you must complete a tax return and check boxes 8SH (declarant 1) and/or 8SI (declarant 2) in the "8 - Miscellaneous" section of the 2042 C declaration.
Refunds ement
If you have already paid CSG and CRDS on your income, you can request a refund. The refund request can be made electronically via your particular space or by mail addressed to the Service e Non-Resident Individual Tax. You must attach to your request all the necessary supporting documents, such as your proof of affiliation to a foreign social security system and tax notices mentioning the withholding taxes. social security contributions for which you are requesting reimbursement.
To note
- Requests for restitution of social security contributions can only relate to the years 2012 to 2015.
- State agents, glue territorial activities or the hospital public service sent on mission abroad are not exempt from CSG and CRDS.
Additional Resources
- tps://www.impots.gouv.fr/international-particulier/questions/je-suis-non-resident-suis-je-redevable-des-contributions" target="_blank">I am non-resident, am- I owe contributions?
- ref="https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus" target="_blank">Income declaration for non-residents
- ef="https://placement.meilleurtaux.com/placement-financier/fiscalite/non-residents-quels-sont-les-revenus-concernes-par-les-prelevements-sociaux-27191.html" target="_blank" >What income is affected by social security contributions?
[26-04-2024]
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