French moving to Monaco are liable to French social contributions (prélèvements sociaux) on their French income only when they are French tax resident. The supreme administrative court recently made an exception to this rule stating that they should be taxable to these contributions on the gain realized upon the sale of French property, even if they are not French tax resident. It is interesting to note that this liability is grounded on the French social security rules and not on the tax ones. The appeal Court decision which did not ruled like this has then been overturned. As a reminder the French social contributions amounts to 17.2% for this type of income.
