Which income is concerned for the reimbursement of the social security contributions? Which amount ?
CROSS-BORDER WORKER :
All patrimony income is concerned(lifetime annuity, real-estate income, capital gain cession of furniture value and social rights, real-estate capital gain, furniture capital wages).
If you have benefited of a capital gain from a real-estate sell in France or you have perceived rents, you are legitimate to claim the reimbursement of the social levy that encumber you revenues.
Which amount ?
The amount that you can obtain from the reimbursement corresponds to the total amount of the differents social levy that encumbered your capital revenue for :
15,5% for social contributions paid in 2016 and 2017
17,2% for social contributions paid after 1stJanuary 2018
For example, for a real-estate capital gain of 100.000 euros, the amount is 15.500 euros if the sale took place in 2016 or 2017, 17.200 euros if the sale has been realized in 2018.
Please see more examples below: