The European Court of Justice (ECJ) has ruled to enforce the law requiring a French national resident in a third country to make social security contributions on income from assets acquired overseas, a briefing note from professional services firm Pricewaterhouse Coopers (PwC) has highlighted.
A French national, Mr Jahin, who had lived, worked and paid into a private social security scheme in China since 2003 has been liable for tax despite not living in France.
He was subjected to various social security levies between 2012 and 2014 in France on income from real estate and on a capital gain from the tra...