{"id":1873,"date":"2023-11-02T22:02:59","date_gmt":"2023-11-02T21:02:59","guid":{"rendered":"https:\/\/thelineavocats.fr\/?p=1873"},"modified":"2025-11-02T22:06:31","modified_gmt":"2025-11-02T21:06:31","slug":"lexoneration-de-prelevements-sociaux-sur-les-revenus-du-patrimoine-de-source-francaise-continue-de-sappliquer-apres-le-brexit","status":"publish","type":"post","link":"https:\/\/thelineavocats.fr\/en\/articles\/lexoneration-de-prelevements-sociaux-sur-les-revenus-du-patrimoine-de-source-francaise-continue-de-sappliquer-apres-le-brexit\/","title":{"rendered":"L\u2019EXON\u00c9RATION DE PR\u00c9L\u00c8VEMENTS SOCIAUX SUR LES REVENUS DU PATRIMOINE DE SOURCE FRAN\u00c7AISE CONTINUE DE S\u2019APPLIQUER APR\u00c8S LE BREXIT"},"content":{"rendered":"
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\u00c0 la suite du retrait du Royaume-Uni de l\u2019Union Europ\u00e9enne le 1<\/span>er <\/span>janvier 2021, les ressortissants britanniques percevant des revenus du patrimoine (revenus fonciers, plus-values immobili\u00e8res, plus-values mobili\u00e8res, revenus de capitaux mobiliers) de source fran\u00e7aise ne peuvent plus acquitter le seul pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5% mais sont dor\u00e9navant redevables des pr\u00e9l\u00e8vements sociaux au taux global de 17,2%.\u00a0<\/span><\/p>

De fa\u00e7on inattendue, l\u2019administration fiscale a r\u00e9cemment confirm\u00e9, lors de la mise \u00e0 jour de sa foire aux questions sur le Brexit, que le pr\u00e9l\u00e8vement de solidarit\u00e9 demeurait applicable aux revenus du patrimoine de source fran\u00e7aise per\u00e7us \u00e0 compter du 1<\/span>er <\/span>janvier 2021, et ce, d\u00e8s lors que les trois conditions suivantes \u00e9taient r\u00e9unies :\u00a0<\/span><\/p>

– <\/span>Being affiliated with the UK social security system,\u00a0<\/span><\/p>

– <\/span>\u00catre ressortissant ou r\u00e9sident fiscal de France, du Royaume-Uni ou d\u2019un autre Etat membre de\u00a0 l\u2019Union Europ\u00e9enne,\u00a0\u00a0<\/span><\/p>

– <\/span>Not being subject to a mandatory French social security scheme.\u00a0\u00a0<\/span><\/p>

Cette annonce est d\u2019autant la bienvenue qu\u2019elle a un <\/span>caract\u00e8re r\u00e9troactif. <\/span>Les ressortissants britanniques ou r\u00e9sidents fiscaux fran\u00e7ais \u00e0 la charge du r\u00e9gime anglais de s\u00e9curit\u00e9 sociale peuvent donc d\u00e8s \u00e0 pr\u00e9sent d\u00e9poser une r\u00e9clamation pour obtenir la restitution des pr\u00e9l\u00e8vements sociaux ind\u00fbment vers\u00e9s par exemple \u00e0 la suite de la cession d\u2019un bien immobilier situ\u00e9 en France. <\/span>Cette r\u00e9clamation peut \u00eatre <\/span>d\u00e9pos\u00e9e jusqu\u2019au 31 d\u00e9cembre 2023 pour les cessions r\u00e9alis\u00e9es en 2021. <\/span>Attention, les r\u00e9sidents britanniques devront d\u00e9signer un repr\u00e9sentant fiscal accr\u00e9dit\u00e9 dans le cadre de leurs cessions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Following the United Kingdom\u2019s withdrawal from the European Union on January 1, 2021, British nationals receiving French-sourced investment income (such as rental income, capital gains on real estate or securities, and investment income) are no longer subject solely to the 7.5% solidarity levy, but are now liable for the full rate of social contributions, totaling 17.2%. <\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,20],"tags":[],"class_list":["post-1873","post","type-post","status-publish","format-standard","hentry","category-levee-de-fonds","category-fiscalite-internationale"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=1873"}],"version-history":[{"count":0,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1873\/revisions"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=1873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=1873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=1873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}