Impatriates Tax Regime
On June 22, 2015 By Fabrice DELOUIS
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
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