END OF SOCIAL SECURITY CONTRIBUTIONS FOR NON-RESIDENTS The Conseil d'Etat has once again confirmed the exemption of non-residents from social security contributions, putting an end to a long-running tax and social security dispute. Do non-residents have to pay social security contributions in France on their wealth and investment income? This is the question that has been at the heart of debate since their liability was introduced by the 2012 Finance Act. Social security contributions are intended to finance the French social security system. In fact, a non-resident affiliated to a French social security scheme is subject to a...