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This relates to people living outside France but within the EU, and those in France but affiliated to another EU country’s social security system, such as British pensioners with S1 forms for healthcare.

They may apply to their tax office for refunds of French social charges paid on property capital gains and rental income or, for French residents, investment and savings incomes.

See bit.ly/2Qi31xF and bit.ly/2Q363Wi for more details.