28 January 2015 | Soulier Avocats
The future of social levies on income derived from French real estate assets held by non-residents: an EU law perspective
Since the adoption of the Second Amended Finance Bill for 2012 on August 16, 2012, natural persons who are not French tax residents are liable for the payment of social levies (contribution sociale généralisée – general social contribution – and contribution pour le remboursement de la dette sociale – social debt repayment contribution) on rental […]