by jimmy | Aug 6, 2026 | Impatriates
1. Purpose and general rationale of the inbound expatriate regime The “inbound expatriates” (impatriés) regime under Article 155 B of the French General Tax Code (Code général des impôts, CGI) is an income tax exemption scheme designed to encourage employees and...
by jimmy | Jun 17, 2024 | Impatriates
Contrary to what one might think, French taxation is full of very favourable tax gems. The impatriation regime means a 30% or even 50% tax exemption! This regime is aimed at employees and certain company executives who come from abroad to France to carry on their...
by jimmy | Mar 21, 2023 | Impatriates
Many French people decide to leave their country to live abroad as expatriates. However, some of them choose to return to France after several years. This situation often raises questions about the taxation of income received abroad and the tax rules applicable on...
by jimmy | Mar 19, 2023 | Impatriates
Inpatriate tax status (statut fiscal d’impatrié) is a special regime applicable to employees and executives who move to France to carry out a professional activity there. It offers significant tax advantages to attract inpatriates, facilitate their integration...
by jimmy | Mar 19, 2023 | Impatriates
In order to attract and retain foreign talent, France has introduced a special tax regime for inpatriates, offering significant tax advantages. This article examines the background and definition of inpatriates, the tax advantages linked to the special tax regime, the...
by jimmy | Mar 18, 2023 | Impatriates
The tax advantage takes the form of an exemption of the additional remuneration linked to settling in France, until 31 December of the eighth calendar year following the year in which the employee took up their position. Inpatriates are exempt from tax on the...
