In response to pressure from French deputies abroad, a fact-finding mission has been created at the National Assembly to examine the taxation and social protection of expatriates.
A tax that has been maintained for years despite multiple warnings about its legal fragility. The resemblance between the dispute over the CSG for non-residents and the dispute over the 3 % tax on dividends, which hit the headlines this fall, is not accidental. The same ingredients are present, reflecting weaknesses in our tax governance. A provision voted in the tax fever of summer 2012, exasperated taxpayers ready to go to court, a European justice which interferes more and more in national provisions. "It is once again the ostrich policy with a legal carapace".deplores Anne Genetet, deputy of the French abroad.
The financial stakes of the CSG for non-residents are not comparable to the 10 billion of the 3 % tax on dividends. 250 million euros are collected each year by the State, even if the bill could end up being heavy, if the litigation drags on for more than a decade.
It is mainly by the number of complaints that this case stands out. According to the report of the deputy Christine Pires-Beaune (PS) published on the occasion of the finance bill, the administration has received more than 59,000 files, of which 44,000 have been processed. This has put a strain on the cash flow of non-residents in Noisy-le-Grand, which is not designed for these large-scale refunds.
During the last debates on the Social Security budget, the government closed the door on the abolition of social security contributions on non-residents, as requested by the deputies of the French abroad. Faced with their pressure, the Minister of Solidarity and Health, Agnès Buzyn, has nevertheless accepted the principle of a mission of information in the Assembly to review the issues relating to taxation and social protection of French abroad. Its work should be submitted this summer.
"There is a tendency to consider expatriates as spoiled children, but there is a total misunderstanding of what the French abroad are"defends Anne Genetet. The Singapore resident MP points out that the French abroad are not always executives sent by their companies, but often students or teachers. Social benefits are not always equivalent to those available in France: "In our countries, we do not have pension contributions, we capitalize.she illustrates