Victory for second-home owners in France, social charges deemed illegal

House-in-clouds

France has finally lost its war against British second-home owners, after the European Court ruled it “illegal” to charge social charges on gains from renting or selling (the infamous 15.5% of prélèvements sociaux).

France will have to reimburse tens of millions of euros to British and other EU non-resident owners.

Anyone who has been charged over the last two years must put in a claim to the French tax office for a reimbursement by December 31st, 2015.

The first step in the claim process is to send a recorded delivery letter (lettre recommandé avec accusé de réception) contesting the social charges and requesting a refund as per the Regulation (EEC) No 1408/71. Send the letter to:
 
Centre des Impôts des Particuliers Non-résidents
10 rue du Centre
TSA 10010
F-93465
NOISY-LE-GRAND Cedex

The claim can also be made online directly from your personal account at www.impots.gouv.fr

Download a PDF sample letter here