Every worker and expat who is affiliated with a cross-border worker social security (Luxembourg, Germany, Belgium, Switzerland...) will automatically be exempt from paying general social contributions (CSG) and from contributing to the reimbursement of the social debt (CRDS), starting with incomes from 2018.
However, people will have to complete the 2 042c form and tick the box 8SH AND/OR 8SI, in order to be reimbursed.
Concerned cross-border workers have until 31 December 2019 to apply for retroactivity. The exoneration does not only count for incomes from 2018, the years between 2015 and 2017 are also concerned.
Every taxpayer who will fill out the necessary forms and provide supporting documents will be completely reimbursed with default interest.
For more information the Department of public finance of the Moselle has created an e-mail address:
ddfip57@dgfip.finances.gouv.fr.
