The favourable 7.5 percent French social security levy will apply on UK individuals as it did before Brexit.

French law provides that non-resident taxpayers are subject to social levies on their rents and capital gains they derive from French real estate. Since 1 January 2021, UK residents were no longer entitled to the legal provisions setting a lower rate (7.5 percent instead of 17.2 percent) for taxpayers affiliated to the social security scheme of another European Union (EU) or E...