De Ruyter ruling - Press Release of 20 October 2015

Please find attached the Press Release of 20 October from the French Ministry of Finances and Public Accounts relating to de Ruyter ruling.

Here are set out the reimbursement terms of the social contributions paid in France on capital income or gains.

The necessary provisions for the refund process have been published and the French tax services are now in a position to process the claims which have been or will be lodged by taxpayers affiliated to a social security scheme in Switzerland or an EU or EEA country other than France.

(PDF - 188.3 kb)