CSG exemption for Europeans non-resident

2 January 2019

Tax changes : from 1 January 2019, the social security contributions on real estate gains are reduced from 17.20% to 7.50% for non-residents (European Economic Area and Switzerland) if they are affiliated to a social security scheme in their country of residence.

The capital gains tax rate remains unchanged at 19%, representing a total tax rate of 26.50% (instead of 36.20%).


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