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Taxation of employees transferred when the return to France rhymes with tax exemptions

2021-11-19T19:16:34.207Z


OUR ADVICE - After a period of living abroad, the French have a panel of highly favorable tax measures on their return to France. Which are they and what are the eligibility conditions?


Tax resident abroad, you are considering settling in France.

A very attractive tax regime awaits you.

The tax regime for impatriates provides for various exemptions from income tax, under certain conditions, over a period of up to 8 years.

The stated aim is to attract talented professionals in France, French or not, living abroad.

To discover

  • These ten clues that trigger tax audits

  • Who pays the most income tax in France?

Read alsoExpatriates: 5 tips to prepare for your return to France

This device has continued to be improved, for the latest changes under the leadership of Emmanuel Macron, Minister of the Economy and then President.

Objective: to attract executives and thereby facilitate the establishment of foreign companies and other investments in France.

A preferential regime that has aroused increased interest among the French in London since Brexit.

Beneficiaries

The impatriate regime (article 155 B of the General Tax Code) is intended for employees, managers and corporate officers, recruited directly abroad by a company based in France, or sent to a company

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Source: lefigaro

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