{"id":157,"date":"2020-11-04T16:27:39","date_gmt":"2020-11-04T16:27:39","guid":{"rendered":"https:\/\/www.cf-international-ecovis.com\/uk\/?p=157"},"modified":"2020-12-07T11:20:41","modified_gmt":"2020-12-07T11:20:41","slug":"new-rules-for-taxation-of-non-residents-favourable-or-not-january-2019","status":"publish","type":"post","link":"https:\/\/www.cf-international-ecovis.com\/uk\/information-sheets\/new-rules-for-taxation-of-non-residents-favourable-or-not-january-2019\/","title":{"rendered":"NEW RULES FOR TAXATION OF NON-RESIDENTS : FAVOURABLE OR NOT? &#8211; January 2019"},"content":{"rendered":"<h2 style=\"text-align: justify\">Reforms from 1 January 2019<\/h2>\n<p style=\"text-align: justify\">Notable changes have been made to the taxation of non-residents from 1 January 2019. The flat-rate tax\u00a0will increase from 20% to 30% on taxable income exceeding \u20ac 27,519. Social contributions for nonresidents\u00a0affiliated with a social security system in another EU\/EEA country or Switzerland will reduce\u00a0from 17.2% to 7.5%. Social contributions will be maintained at 17.2% for all other non-residents.<\/p>\n<h2 style=\"text-align: justify\">Summary of changes and effective tax rate (income tax and social contributions) :<\/h2>\n<p style=\"text-align: justify\"><img decoding=\"async\" class=\"aligncenter wp-image-244 size-full\" src=\"https:\/\/www.cf-international-ecovis.com\/uk\/wp-content\/uploads\/2019\/03\/income-tax-and-social-contributions.png\" alt=\"\" width=\"850\" height=\"auto\" \/><\/p>\n<h2 style=\"text-align: justify\">Illustration of tax payable :<\/h2>\n<p style=\"text-align: justify\"><img decoding=\"async\" class=\"aligncenter wp-image-245 size-full\" src=\"https:\/\/www.cf-international-ecovis.com\/uk\/wp-content\/uploads\/2019\/03\/Illustration-of-tax-payable.png\" alt=\"\" width=\"650\" height=\"auto\" \/><\/p>\n<h2 style=\"text-align: justify\">Conclusion<\/h2>\n<p style=\"text-align: justify\">For virtually all non-residents registered for healthcare in the EU\/EEA, this will be a favourable reform (<span style=\"color: #339966\">\u2193<\/span>).<\/p>\n<p style=\"text-align: justify\">For non-EU\/EEA residents with taxable income below \u20ac 27,519, it will be neutral ( =).<\/p>\n<p style=\"text-align: justify\">Non-EU\/EEA residents with income exceeding \u20ac 27,519 can expect an increased tax liability. (<span style=\"color: #800000\">\u2191<\/span>).<\/p>\n<p style=\"text-align: justify\">For all non-residents, in particular those in the final category, a lower income tax rate can be applied if the\u00a0tax payer can prove that their effective tax rate in France would be lower than 20% or 30% if their\u00a0worldwide income were taxable in France.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reforms from 1 January 2019 Notable changes have been made to the taxation of non-residents from 1 January 2019. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information-sheets"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/posts\/157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/comments?post=157"}],"version-history":[{"count":2,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/posts\/157\/revisions"}],"predecessor-version":[{"id":288,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/posts\/157\/revisions\/288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/media\/287"}],"wp:attachment":[{"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/media?parent=157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/categories?post=157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cf-international-ecovis.com\/uk\/wp-json\/wp\/v2\/tags?post=157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}