Definition : Foreign national employee, company director or independent worker who have a temporary professional activity in France

Tax relief measures :

  • Temporary income tax exemption until the 31/12 of the 5th calendar year following the start of the activity in France
  • Business income (impatriation bonus) and foreign asset income (up to 50%) exemption

The following two conditions must be met :

  • The impatriate must not have been a permanent resident of France at any time during the last 5 calendar years
  • Establishing its tax residency in France


Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

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