Capital income: CSG and CRDS exemption for people covered by another EEA State's or Switzerland's social security
From 1 January 2019, people who fall under the health insurance legislation of another EU or EEA State or Switzerland (Regulation (EC) No 883/2004) and are not covered by a mandatory French scheme no longer pay the CSG or CRDS on their property and investment income. They remain liable for the solidarity levy, created by the same law at 7.5% (Article 235 ter of the General Tax Code).
Measure originators
European origin
EUA positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Affects in particular non-residents and cross-border workers covered by a European or Swiss social security scheme who receive French-source capital income (rental income, capital gains, dividends, interest): social levies reduced from 17.2% to 7.5%. Estimated cost of €180 million for social security.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP
Council of Ministers
Validation interne