led on 230V

yes its safe. i tried just now in practice. make sure you use high V rated capacitor.

The earth is in the wrong place, remember one side of the AC is neutral which is virtual earth, this circuit would short the 15k resistor out. The resistor has 1.5W peek across it, use a powerful resistor here. Just remember, it is dangerous to play with the mains power, I don't really recommend it, and I do it for a living.

if you declare everycircuit zero volt reference as earth ground, then its placed wrong. But as long everycircuit just has one reference its ok were you want to place it But right, on one hand it looks like a capacitive dropper but then it drop over 15kOhm. Tune the 15kOhm to 1Ohm and see how nice the cap does its job and it does it cool, while a resustor gets hot! Against inrush current a 1kOhm is ok, but more is not. And this reference thing is still not accepted @BillyT? Dont see it as the one and only "earth ground" its just, and nothing else, a zero volt reference and can be placed werever you want.

No, its not safe handel voltages above 40V and if you have ground connected at neutral in your country its even more dangerous!

^US is an example of such country

Some people who only work with consumer items tend to misunderstanding the problems associated with mains power supply, in most countries the power is supplied to consumers by a 3 phase distribution system, the final distribution via transformers being connected Delta to Star. The neutral point is normally being provided by from the star point. In a lot of countries the Star point is then earthed. In some countries it is not, even so it is analogous to a virtual earth, this non earthed point can become most dangerous if the system loads are unbalanced. This is the reason that some countries choose neutral earthing in the first place. (Not only that, but earth leakage monitoring is also widely in use by some of these countries.) For consumers, double insulated appliances take away the danger of mains power, and no further circuit earths are required, (Except in EC.) This is where problems creep in, EC wants earths in all active parts of a circuit, and for uninitiated or inexperienced experimenters if they literally follow these circuit connections they can put themselves in a situation of danger. This is the main reason that experienced users have been asking for a couple separate symbols for Earth or power common as seen on complex industrial drawings. People working in the power industry are dying on a daily basis, and they have some understanding of the the beast that they are working with, mains power is not for the uninitiated, if you are not trained to use it, keep away from it, it can and will kill you.

@BillyT, you still see the EC symbol as the one and only "earth ground" which as youself said cant be! "EC wants earths in all active parts of a circuit" it can only be a zero volt reference for our little subsystem circuits. If you start and declare it as earth ground you have to stop quickly if your system gets bigger. So we only have ONE reference symbol we are limited in use of it. BTW, many countries do not have 3phase power. they just have single phase and split it to a pseudo 2phase plus one pseudo neutral. While the pseudo phases are 180° phase shifted.

@Hurz, no I don't see the EC earth as the only one, having worked on power systems from 8 or more different countries and systems with multiple zero references I am very aware of the multiple earth problems. As I said in my comments, if EC had multiple earth/zero symbols, this problem could be reduced. Also as you said, the neutral is the common point between two phases, and if one of the phases is unevenly loaded, you end up with volts on the nuetral if its not earthed.

Then why argue with people do not put thiere ground at neutral at input AC source? Most AC to DC converter it makes sense to place the zero volt reference at the DC output and not at the high voltage input!

This question is superfluous, my statement was a reminder that as the neutral is a virtual earth, and if the real earth was to be put after the resistor, the resistor would be virtually shorted out / and / or bypassed. I have been tasked to overcome problems in countries without earthed neutrals and or core ballance is not carried out, and where people are receiving shocks from their computers, Tv's and other home appliances, in most cases this has been simple, place an earth on the third pin of the outlets, and enforce the use of 3 pin power cords, for higher power appliances its been a little bit more work.

thanks everyone for your help

@albertmajewski, the resistor is just to protect the circuit in case of inrush current in case of switch on at some point in time. 15kOhm is much to high in value and will already drop some voltage, which is not what a pure Capacitive dropper suppose to do. 1kOhm is big enough to protect the circuit.