EDITORIAL  

  April 2015 will be remembered as a month of great achievement for Helma International. Indeed, we are very happy to announce the launch of the Smart Expatriation Package Calculator on April 20th, 2015, following thorough

testing by our Consulting team and validation by our External Tax Partners. Thanks to Smart Expatriation, simulating an international compensation package for an assignee from Sydney to New York or from Frankfurt to Kuala Lumpur has become more accessible, simpler and less costly. At a time when technological barriers are crumbling down, reliable and quality information are now available for the many, in an easy-to-use form. As professionals within the Global Mobility field, we can only welcome the free international movement of persons, within a fair legal and tax frame. Whatever the detractors of the European administration may say, the Court of Justice of the European Union has once again shown its will to protect European Nationals from hasty decisions of the French political decision makers. European Nationals residing outside of France should not have to pay CSG nor CRDS on their French property income, and may even be able to recover sums already paid since the enactment of the law in 2012. When will Exit Tax finally come to an end, when we all know that it compromises the international mobility of entrepreneurs and investors and discourages job providers from returning home and creating jobs? We can only hope that the European Court will find the means to cancel the effects of this counterproductive tax as well. Ghislain de Rengervé, President & Founder

Helma International Newsletter – April 2015

Content  

Page 1 : Editorial Page 2 : Expert Speaks Social contributions for individuals who are moving within the European Union : Judgment of the Court of Justice of the European Union (CJEU) Page 3 : Testimonial An entity of CITI is sharing their new experience with HELMA International Page 3 : Must Know … Page 4 : International Mobility Events Page 4 : Profile Guy Olivier Henriot Key Account Manager

EXPERTS SPEAK Social contributions for individuals who are moving within the European Union : Judgment of the Court of Justice of the European Union (CJEU) European Nationals, whether employees or not, will not have to pay off in France the CSG, CRDS and ‘Prélèvement Social’ of 2%, nor the 3% Additional Contribution capital income if they already contribute in their home country on the same income base. The CJEU came up with this decision on February 26th, 2015 in the Ministère de l’Economie et des Finances vs. Gérard de Ruyter Case. What is it about? Mr. de Ruyter, a Dutch National living in France, is an employee of Vermeer Verenigte Bedrijven BV, a Dutch Company. From 1997 to 2004, Mr. De Ruyter declared in France his Dutch sourced income comprising salary, investment income, commercial and industrial profits, as well as life annuities paid by two Dutch companies. The French Tax Administration, considering that the life annuities paid to Mr. de Ruyver were capital income, subjected the annuities to CSG, CRDS and ‘Prélèvement Social’ of 2%, as well as to the 3% Additional Contribution. Mr. de Ruyver appealed against this decision, arguing that he was obliged to contribute towards two social security schemes (France and the Netherlands), on the same income, and that this was contrary to the principle of single applicable legislation of art. 13 of Regulation Nbr. 1408/71. The Court’s decision The Court indeed found that obliging individuals who reside in a member State but are affiliated social security wise in another member State to contribute, even partially, towards the social security scheme of the member State of residence, creates inequalities of treatment if we consider that all other residents of the latter member State only need to contribute towards the social security scheme of the member State where they reside. What does this mean for non-residents of France? France will have to harmonize its non-resident legislation as a whole, which could be promising for the future treatment of non-residents within the European Union.

Helma International Newsletter – April 2015 p 2

TESTIMONIAL

An entity of CITI is sharing their new experience with HELMA International HELMA International has been our international mobility partner for several month. They have been able to provide us with pragmatic answers to our question related to our assignees on international assignment. Their reactivity and expertise on the logistics side in the Parisian area lead us to outsource this part to HELMA International. The one single point of contact, we believe, is a competitive advantage that HELMA International has over their competitors. The assignees are very pleased with the quality of the services provided.

Helma International Newsletter – April 2015 p 3

MUST KNOW …

SMOKE ALARMS ARE NOW OBLIGATORY IN ALL PROPERTIES Since 8th March 2015, all residences (houses, apartments) must be equipped with at least one smoke alarm. The alarm must be marked with “CE” and be conform to the European Standard Reference : NF EN 14604. Landlords have two options for the installation of smoke alarms in their rental properties. They can purchase the smoke alarm themselves and give it to the tenant or they can refund the tenant for the purchase cost of the smoke alarm. In both cases, it is the tenant’s responsibility to install the smoke alarm. The smoke alarm must be fixed on the ceiling in proximity to the bedroom(s) but neither on a wall and nor near any source of heat (e.g. radiators) For properties with several floors, it is recommended to install one smoke alarm per floor. Similarly in properties with very large rooms, it may be advisable to install several smoke alarms. From 8th March 2015, verification of the presence of a smoke alarm in working order in the property will be carried out during the check-in inspection. Due to the current lack of availability of smoke alarms, the deadline for installation has been pushed back to 1st January 2016, however proof that the alarm has been pre-ordered must be produced. The maintenance and, if needed replacement, of the smoke alarm(s) is the tenant’s responsibility. For the duration of the lease agreement, the tenant must verify that the smoke alarm is working correctly and if required change the batteries or the alarm itself. However there are two exceptions: for furnished rental properties or those with company leases. For these properties, it is the landlord’s responsibility to check that the smoke alarm is in working order. Declaration of installation of a smoke alarm. All tenants must declare the presence of a smoke alarm in their rental property to their insurance company with whom they are insured in case of fire damage. This can be done by sending a declaration. It is to be noted that at the present time, no legal sanctions shall be incurred should a smoke alarm not be installed in a property. Furthermore insurance companies may not use the non-installation of a smoke alarm as a reason to refuse compensation to the policy holder following fire damage to a property. IMMIGRATION INFORMATION IN FRANCE Excellent news for the family members (those aged over 18 years old) of certain categories of foreign employees visas (“Salarié en missions”, the European Blue Card). Since the end of February, the French prefectures have the possibility to deliver to the family members, resident cards of the same validity period as the resident cards granted to the employees (up to 3 years).  

INTERNATIONAL MOBILITY EVENTS  

Helma International Newsletter – April 2015 p 4

PROFILE

•  20th of April: Launch of Smart Expatriation – The First Online Expatriate Compensation Calculator:

www.smart-expatriation.com/en

•  22-24th of April: HELMA International will at the International Relocation Congress organized by EuRA in

Porto – Portugal.

•  2nd & 3rd of June: HELMA International will be present at the Expat Forum organized by Le Monde Group.

•  9th of June: The 8th International Mobility Summit organized by Humanis at Pré-Catelan, Paris

•  25th of June: HELMA International Breakfast on the following topic: Household Goods Move

Coordination ».

•  8-9th of October: HELMA International will be part of the Global Workforce Symposium 2015 in Boston,

organized by the Worldwide ERC – The Workforce Mobility Association.

22-24th of April: EuRA

25th of June: Breakfast

9th of June:8th International

Mobility Summit

2nd & 3rd of June: Expat

Forum

20th of April: Launch of Smart Expatriation

Guy Olivier Henriot Key Account Manager Following his degree in Foreign languages, Literature and Journalism, Guy Olivier Henriot travelled at lengths to the USA between 2002 and 2007 as French press correspondent. His career within International Mobility began in 2007 when he was assigned to the Sales Division of EDF as Communications officer , relaying information and International Mobility best practices to expatriates across the Group. By joining successively the PRICOA and CARTUS Groups, Guy Olivier developed as Key Account Manager his skills in the field of Relocation, learning about the core business of Relocation by meeting his clients’ expectations day after day during this 8 year period. In February 2015, Guy Olivier joined HELMA’s Relocation Department as key Account Manager. His responsibilities include supporting the GAMs (Global Assignment Managers) in their relation with the International Mobility Managers of our clients. He makes sure the GAMS use the right tools and are adequately trained to provide our clients (expatriates or companies) with the best quality of service within the framework of their International Mobility policies. Close to his client’s needs, Guy Olivier is able to propose new services, in collaboration with the Sales Team.

8-9th of October: Worldwide ERC

Event