Expat tax ruling Active
Impatriate tax regime (Art. 155 B CGI)
Tax relief for employees recruited from abroad to work in France: the impatriation bonus is income-tax exempt, and part of foreign-source income and passive income is also exempt, for up to 8 years.
✓ 3 Jul 2026
Key parameters
| Impatriation bonus | Income-tax exempt (actual amount, or 30% flat option) |
|---|---|
| Extra exemptions | 50% of certain foreign-source investment/capital income |
| Duration | Up to 8 years (until end of 8th year after arrival) |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Not required
- Company size
- No size restriction
- Models
- All
- Sectors
- All
- Goals
- Additional design site in Europe
Employee must not have been a French tax resident in the previous 5 years and is recruited from abroad by a French entity. Applied via the personal income-tax return.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Claimed by the employee in the French personal income-tax return; employer documents the impatriation bonus.
Timeline: Annual (tax return)
Legal basis & sources
- Legal basis
- Art. 155 B CGI
- Verification
- CGI Art. 155 B / BOFiP
from 1 Jan 2008 until no expiry review 1 Jan 2027
Related
See also