France Insider

Social Charges on Investment Income and Capital Gains

Jan. 28, 2022, 9:48 a.m.

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28th January 2022

Many banks and notaires are still failing to apply the correct rate of social charges on investment income and capital gains.

In 2018 the French government finally conceded to a succession of rulings in the French courts and in the European Court of Justice that the imposition of social charges on certain income of EEA households who were not affiliated to the French social security system, but to another EEA system, was illegal.

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