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
The claim can also be made online directly from your personal account at www.impots.gouv.fr
Download a PDF sample letter here