CSG/CRDS - exemption for salaried workers not domiciled in France for tax purposes
Monday, 04 July 2005
“What is the text forming the basis for exemption from CSG and CRDS (income-based taxes deducted at source as a contribution to paying off the French social security budget deficit) for salaried workers not domiciled in France for tax purposes?”
Article L 136-1 of the social security code states that “private individuals deemed domiciled in France for income tax purposes” are liable for CSG. Article 1600-0-G of the [French] general tax code states that CRDS is due by “all private individuals listed in article L 136-1 of the social security code”.
Therefore, only salaried workers domiciled in France for tax purposes are liable for CSG and CRDS.
