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French border workers can request a refund of the CSG / CRDS for the years 2015, 2016 and 2017. Some clarifications as to the current and future reimbursement rates and the beneficiaries are required.
This is the hot topic of the moment: the restitution of the generalized social contribution (CSG) and the contribution to the reduction of the social debt (CRDS) for cross-border workers. What about this legal change?
On January 1, 2015, by a legislative, not to say semantic, arrangement, the French government, in a way, bypassed a European decision, which indicated that the capital income received by workers affiliated to a social security scheme of another Member State could not be subject to the CSG / CRDS, a component of French social security contributions.
In 2017 and 2018, the Administrative Court of Strasbourg and the Nancy Court of Appeal respectively agreed with the plaintiffs. In other words, cross-border workers should not have paid the CSG / CRDS on property or investment income (dividends, capital gains, etc.) of French origin.
December 31, 2018, deadline
That is why it is possible for all frontier workers, taken under the CSG, to ask reimbursement of this sum paid to the French tax authorities for the years 2015, 2016 and 2017.
Only, concerning the revenues collected in 2015 and assessed in 2016, those who have not yet started the process have only until December 31, 2018 to post their application, the postmark being authentic, date beyond which there will be prescription.
For 2018, the cut-off date is 31 December 2021, the time limit for submitting a claim expiring the second year of the recovery.
The best and easiest way is to make a single request including all the desired refunds.
As soon as possible, therefore, the persons concerned must send a request for restitution to the Tax Center on which they depend by:
- Specifying the taxation year (s) in question;
- Providing a certificate of affiliation to the social security of the country of practice (Luxembourg, Belgium or Germany);
- Joining the relevant tax notice.
A 13.5% refund for 2015 and 2016 revenues
In the legislative field, the devil is in the details. On such a sharp subject, there are still some areas of darkness that need to be clarified.
In 2015 and 2016, social security contributions amounted to 15.5% of which 7.5% of CSG and 0.5% of CRDS.
Thomas Lereboulet, chartered accountant and auditor, specifies. " What can be reimbursed is the totality of social levies paid to the State except the solidarity levy fixed at 2%. This means that taxpayers can be paid up to 13.5% for 2015 and 2016, roughly 85% of the amount they paid. "
On the same principle, as the CSG rate had risen to 17.2% on the revenues of 2017 assessed in 2018, they will recover 15.2%.
Retirees will not be beneficiaries
In this story about apothecary accounts, the bad news is about retirees. " On the first day of his retirement, the person affiliated under a foreign plan hitherto rebased under the French CPAM regime "Confirms Mr. Lereboulet.
In other words, if we take the example of a frontier worker, now retired, who has contributed for 40 years to Luxembourg, " he will not be able to benefit from this return of CSG / CRDS. "
Suffice to say that it will make noise in Landerneau.
Last precision. An amendment concerning the financing of Social Security in France, currently being debated in Parliament, should endorse the abolition of the CSG / CRDS for non-members of the French social security system. However, the solidarity levy rate, currently 2%, will be raised to 7.5%.
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