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This question should be answered by an expert with good knowledge of the French tax system. Last time I asked JustAnswer I splitted the question in two parts. But no answer at all has been submitted to me. I am still waiting!
I am still waiting! - This question is primarly a question if French authorities violates the EU (or the) legislation of levying social contribution fees on capital gains derived from real property (situated in France) transfer from the estate of my in June this year deceased friend (domiciled i Sweden) to the heirs (her children are also domiciled in Sweden) and ultimately a transfer at fair market value to a third party (physical or juridical persons) in EU or EEC this calender year and the second transfer next year or alternativly both transfers will take place this year? -- This is not primarly a tax adviser question so I hope you can give me an answer! -- My personal common sense feeling is that levying social contribution fees on top of a heavy inheritance is very unfair (when you get no benefit of these fess in France) and it would be an interesting fight for the human rights in court handling such possible violations! Who cares?
One more item. If a person domiciled i Sweden and therefore pays the social contribution fees here that person is comprised to the Swedish social welfare system under normal circumstances. But if you don't visit France when you sell your secondary home but all paperwork as a seller is made in Sweden this must in fact be an additional tax burden (which of course not appears in the existing tax treaty between France and Sweden). Therefore it's no use to - I suppose - request for Swedish tax reduction of "tax" social contrbution fee !
Once again, yours sincerely
The trouble with the social contributions levied by France on top of CGT is that they are only social contributions in their name. They give right to no social benefit of any kind whether you are a French resident or not (like social security health, unemployment and retirement contributions do). They indeed taxes going directly to the general treasury budget with misleading name... Basically the French government dared not admit that CGT is almost twice its base rate... Yet from a European rules point of view, as this is indeed a tax opening no right whatsoever... it has been ruled to be perfectly kosher as non residents can claim they are made to pay a contribution which do not give them the same rights as residents.
Thank you for your swift answer of the question - I have added a bonus to your consideration!
In my opinion this is very unfair.The tax treaty between France and Sweden will not pay any attention to this phenomen and therefore it is a real double taxation burden to some extent.