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The door has reopened for new French social charges claims. If you have sold your French property in 2017 or 2018 it is time to act!

Let me give you a brief summary of the French social charges saga.

Summary

In 2015, France was condemned by the European Court of Justice (ECJ) in the case law De Ruyter which held that taxation of social charges on French capital income of persons affiliated to a social security system of another Member State of the European Union (EU) or European Economic Area (EEA) or Switzerland was contrary to the EU legal principle of unity of social security legislation.

This judgement was then followed the same year by a decision of the highest French administrative Court The “Conseil d’Etat” which confirmed the ruling of the ECJ. The “De Ruyter” case led to a large number of tax claims against the French Tax Office until the budget 2016 when the French government decided to maintain the taxation of social charges on non-residents despite its controversy by reallocating the proceeds of the social charges into a new category.

However, the French government interpretation that the social levies were a tax rather than a social security contribution was rejected in 2018 by the the Court of Appeal of Nancy which ruled out that the taxation was against EU law. The French government appealed against that decision. However taking into account the ruling of a recent judgement of the ECJ of 14th March 2019, the Highest Administrative Court (« Conseil d’Etat ») upheld the decision of the Court of Appeal.

Time to act !

Therefore, if you were residing in a EU/EEA country other than France or in Switzerland and were registered with the health care system of your home country and paid social charges on the net capital gains when you sold your French property in 2017 or 2018, you can now make a claim. Under French law, any tax claim must be issued before the 31st December of the second year following the year when the tax was paid. If you sold your French property in 2017, you have until the end of 2019 to make a claim. If you sold your French property in 2018, you have until the end of 2020 to make a claim. For those who sold their French property in 2016, it is too late unless you issued a claim before the end of year 2018.

For those who are considering selling their French property in 2019, the good news is that the French government took the lead by deciding in its new tax budget that from the 1st January 2019, non-French residents affiliated to a social security of a EU/EEA social security will no longer have to pay social charges but still be subject to the tax of prélèvement de solidarité (7.5%). For those residing outside the EU/EEA, they will be subject to social charges of 17.2%.

How to claim the social charges?

A tax claim can be issued to the French Tax Office for non-residents or to the tax office where the taxpayer was registered. It must be legally motivated and include all supporting documents establishing the right to claim for a refund of the French social charges.

We have received many enquiries from concerned clients who have seen their tax claim rejected because of poor drafting or lack of evidence.

We therefore recommend that you seek legal advice to ensure that your claim has been correctly drafted and accompanied with the necessary supporting documents.

Our Firm can assist you in claiming back the social charges you have paid. We are very experienced in this area and have successfully claim back social charges for our clients since 2014.

At B&M Law LLP, we will be happy to assist you in recovering the social charges undue levied on the French property you sold.

Please contact Loic Raboteau by visiting his page on this website for a free preliminary assessment of your case and a quotation.

Disclaimer: These articles are for information purposes only and are not intended as legal advice. Professional advice should always be obtained before applying any information to particular circumstances.

For a more personal advice contact Loic today using the form above.

You may also be interested in some of our 'Buying Guides' on the Free Guides Tab Here.

For everything you need to know about French property for sale visit www.clefrance.co.uk

BRITISH EMBASSY PARIS

MONDAY, 3 FEBRUARY 2020

Good afternoon, Following my message last week, I wanted to let you know that the French Interior Ministry has updated its website on how UK citizens can secure their residency rights in France. The online portal originally built to receive residency applications in the event of no deal has now closed. An updated version will be re-launched at the start of July 2020. From this date, all UK nationals currently resident in France (or who become resident before 1 January 2021) will need to apply via this online portal for a new residence permit. This will formalise your rights under the Withdrawal Agreement between the UK and the EU.

If you applied on the previous portal, you will not need to re-apply – your application will be processed by the appropriate Préfecture before the deadline.

So the key message today is that you should wait for the updated French online portal to go live at the beginning of July 2020 – and if you haven’t yet applied, there will be time to make an application later this year and in early 2021.

We will continue to post updates here and on our other social media channels as soon as we get any further information.

With my very best wishes,

Ed Llewellyn.

NOTE: Article taken word for word from 'British Embassy in Paris' communications.

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• If you are concerned about Brexit? download our "PDF Guide to Brexit" document.

  

  For everything you need to know about French property visit www.clefrance.co.uk

Before we first moved to France we would talk about moving to Paris, but then thought about getting a new job or a move to a city like Bordeaux, if you are going to buy a property in France why not buy one in a wine region?

In France, les vignerons (vintners, or winemakers) sell directly to stores and restaurants in France, as well as for exportation. In The UK and non-major wine production countries, there is a more complicated three-tier system where foreign wine is bought by importers, then distributed, and then sold for retail.

In France, wine is sold not only in wine stores (called les cavistes, which literally means 'cellermen'), but also in grocery stores like Monoprix, Franprix, and Carrefour. In larger grocery stores, there may even be an expert in wine who you can consult about what wines to purchase. However, if you really want specialised advice about wine, your best bet is to go to the caviste.

In Paris, the most well-known chain of wine stores is Nicholas. You’ll see this store in most neighbourhoods. There are also other, individually-owned wine stores that have excellent selections and fair prices.

But, if you are selecting wine on your own, keep the following tips in mind:

1. You won’t find much foreign wine in France, but you will find wine from many French regions you’ve never heard of before. Explore French wine by focusing on a particular region,like Languedoc-Roussillion or Burgundy and then trying different wines from that region to discover which you like the best. When looking at wine labels, keep in mind that 'grand cru' is the highest-quality of vineyard or area in a particular region, followed by 'premier cru' and 'grand vin' is the label each winemaker gives to its best wine.

2. Wine in France is much cheaper than in the UK because it does not go through the three-tier distribution system described above and because it is not as heavily taxed. You can find a decent bottle of wine for under 5 euros and a very good bottle of wine for 10 euros and under. Price does matter, however; if you want to get an enjoyable wine, spring for an 7 or 8 euro bottle of wine rather than one that costs 2 euros or less. Your palate will thank you.

3. If you are in a winemaking region, choose a bottle of wine made in that region. Normally, the wine stores and grocery stores stock more product from their own region and, thus, you will have a larger (and often times better) selection than if you choose wine from a different region.

À votre sante! and drink responsibily!

Blog submitted by: Alex at The French Property Network - Cle France.

This blog was originally posted on The French Language Blog pages. 

One of the best (and most fun!) ways of getting to know France is through learning about its terroirs. Terroir is a French loanword in English that you might already be familiar with — especially if you are an oenophile — that loosely translates to a “sense of place”. In other words, terroir is the special characteristics of a particular place that allows it to produce agricultural products like wine, cheese, tea, coffee, etc.

Of course, the term terroir isn’t only applicable to France. But France’s various terroirs are so distinct from one another and so culturally rich that understanding all of its geographical and agricultural diversity will only make you fall more in love with the country.

Image From Uncalno Tekno at Flickr.com 

So today, I’ll be taking you on an introductory tour of some of the most important terroirs in France. And, as an oenophile myself, we will be focusing on the different appellations, or controlled regions, for wine production.

1. Languedoc and Roussillon

These two beautiful regions are on the Mediterranean coast and extend down to the border between France and Spain. Languedoc and Roussillon have been important winemaking centers for centuries, and the region has three times the area of vineyards in Bordeaux! In fact, there is evidence of grapevines in the region that date to the prehistoric era. This region is most famous for its reds and rosés and Roussillon in particular is known for its fortified sweet wines from areas such as Rivesaltes and Banyuls.

Property for sale in Languedoc Roussillon

2. Alsace

Unlike in most other regions in France, wines made in Alsace (on France’s eastern border with Germany) do have the grape on the label rather than just the region. The most famous grapes in the region are Muscat, Riesling, Pinot Gris, and Gewurtztraminer. Most of the grapes grown in this region are white, although there is some delicious Pinot Noir.

Property for sale near the Alsace region

3. Rhone

This region is situated in the Rhone River valley in southern France and is divided into the Northern Rhône and the Southern Rhone. Syrah is the grape of choice in the Northern Rhone, while the sunny Southern Rhone section is more about blends of grapes, usually including Grenache. If you’ve heard of the appellations Châteauneuf-du-Pape or Hermitage, these are both in the Rhone region.

Property for sale in Rhone Alpes

4. Champagne

Need I say more? Not all sparkling wine is Champagne, only the sparkling wine produced in the region of Champagne in the northeast of France. Winemakers in this region use the traditional method, called la methode champenoise, that is pretty labor intense and uses two fermentation processes to create delicious Champagne.

Property for sale near Champagne

5. Loire

The Loire region follows the Loire River from Nantes on the Atlantic coast to Orléans in northcentral France. Near Nantes, Muscadet is the star of the show, a refreshing white wine. The Central Vineyards of the region are known for their Sauvignon Blanc and Sancerre is the most well-known and expensive appellation in the region.

Property for sale in Pays de la Loire

6. Burgundy

To make it simple: “Red Burgundy” means Pinot Noir and “White Burgundy” means Chardonnay. Burgundy has had vineyards for centuries and the label on a bottle of Burgundy is inextricably linked with a particular piece of land in the region. This means that the land is split up into tiny parcels, owned by separate producers, and that this is reflected in the various labels of Burgundy.

Property for sale in Burgundy

7. Bordeaux

Did I save the best for last? Perhaps. The Bordeaux region  is known for producing the fanciest, most expensive, and (yes) most tasty wines in France (although this is debatable to some!). Why? Because Bordeaux first started classifying its wine estates in the region back in 1855 and all “growths” are tied back to this historical moment. This means that the grapevines in Burgundy are old…and expensive. Wine from Bordeaux is almost always made of blends of grapes including Cabernet Sauvignon, Merlot, Cabernet Franc, and Malbec.

Property for sale in Bordeaux region

"Be a champion, Drink Responsibly"

Blog submitted by: Alex at The French Property Network - Cle France.

This blog was originally posted on The French Language Blog pages.

Bonjour Sharon,

Service from you was a pleasure. All the agents I dealt with were efficient and very good. I highly recommend your agent in Manche (Lower Normandy) as it was her who came across the property we purchased. Would like to compliment everyone I dealt with thank you so much.

Kindest regards Janet Smith.

Psst - Have you seen our "Meet the Team" page?

Buying a Chateau, Manor House, Farmhouse, Cottage, Holiday Home, Lake or just a Plot of land in France is easy with Cle France, You can do the same, it is easy for you because WE guide YOU through the French Property Buying Process from the very start to completion and beyond!

And as several of our clients say "Follow your heart and make the move"!

For everything you need to know about French property visit www.clefrance.co.uk