Brexit: the exemption from social security contributions (CSG and CRDS) is maintained for UK taxpayers selling property in France.

More precisely, the exemption applies to income from assets received from 1 January 2021 by taxpayers who meet the following conditions:
– affiliated to the British social security system;
– nationals or legal residents of France, the United Kingdom or another Member State of the European Union;
– not covered by a compulsory French social security scheme.

For these taxpayers, therefore, only the solidarity levy at the rate of 7.5% remains payable.

Those who have wrongly paid CSG and CRDS since 1 January 2021 can claim a refund.

Reminder: since 1 January 2021, UK tax residents are still required to appoint a tax representative when selling their property in France.