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Issue:
4941
/
Categories:
Comment & Analysis
, capital gains
, income
, partial exemption
, Residence & domicile
Bienvenue: France’s inpatriates regime
Key points
- The inpatriates regime is designed to help attract foreign employees by providing significant tax exemptions for up to eight years.
- It is available to non-residents relocating to France to take up duties in a French company.
- It was recently judged that the regime is available to those who are actively seeking employment in France.
- It is essential to establish the benchmark remuneration in order to claim an exempt inpatration premium.
Article 23 of the law n° 2003-1312 of 30 December 2003 introduced the inpatriates regime in French legislation.
The regime was then modified by article 121 of the law n° 2008-776 of 4 August 2008.
The inpatriates regime is a favourable tax scheme designed to help attract foreign employees and corporate executives to France by providing partial income tax exemption on employment income and investment income and capital gains.
Scope
Article 155 B of the French...
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