{"id":1134,"date":"2023-01-01T18:49:50","date_gmt":"2023-01-01T18:49:50","guid":{"rendered":"https:\/\/imekad-consulting.com\/?p=1134"},"modified":"2023-01-09T09:55:17","modified_gmt":"2023-01-09T09:55:17","slug":"la-france-territoire-dimpatriation","status":"publish","type":"post","link":"https:\/\/imekad-consulting.com\/en\/la-france-territoire-dimpatriation","title":{"rendered":"France, territory of impatriation"},"content":{"rendered":"

What tax system is provided for impatriates in France?<\/strong><\/p>\n

This is article 155B of the General Tax Code which exempts, under certain conditions and for a clearly defined period, certain elements of remuneration.<\/p>\n

This system takes effect on the date the employee or corporate officer takes office for a period of 8 years. The measure ends on December 31 of the 8th year following the start of the employment contract.<\/p>\n

The planned system is intended only for employees and corporate officers, regardless of nationality, who come to France to take up employment there. All persons who are recruited in a French subsidiary of a foreign company, or persons directly recruited from abroad within a French company, are concerned.<\/p>\n

It concerns both labor income related to the position held on French territory, as well as a fraction of certain financial income that is paid from abroad.<\/p>\n

What does this tax system take into consideration?<\/strong><\/p>\n

The additional remuneration linked to the exercise of his activity in France and\/or the part of his remuneration corresponding to the missions he carries out abroad. This supplement must be clearly determined or determinable in the employment contract or the addendum to the employment contract, or in the corporate office, and this prior to taking office.
\nThis additional remuneration is determined in relation to the salaries practiced in the company for the same position. In the absence of an equivalent function, the reference will be that of the sector of activity for the same position.
\nIf part of the remuneration relates to missions carried out abroad on behalf of the company established in France, then part of the income received in this context is exempt from income tax in France.<\/p>\n

Source : Guillaume DENIS-PLOYARD<\/span><\/i><\/p>","protected":false},"excerpt":{"rendered":"

Quel dispositif fiscal est pr\u00e9vu pour les impatri\u00e9s en France ? Il s\u2019agit de l\u2019article 155B du Code G\u00e9n\u00e9ral des Imp\u00f4ts qui exon\u00e8re, sous certaines conditions et dans une dur\u00e9e clairement d\u00e9finie, certains \u00e9l\u00e9ments de la r\u00e9mun\u00e9ration. Ce dispositif prend effet \u00e0 la date de prise de fonction du salari\u00e9 ou du mandataire social pour… Read More »France, territory of impatriation<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":544,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-1134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/posts\/1134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/comments?post=1134"}],"version-history":[{"count":3,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/posts\/1134\/revisions"}],"predecessor-version":[{"id":1441,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/posts\/1134\/revisions\/1441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/media\/544"}],"wp:attachment":[{"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/media?parent=1134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/categories?post=1134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imekad-consulting.com\/en\/wp-json\/wp\/v2\/tags?post=1134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}