The impatriate regime is a French tax system designed to attract employees or executives coming to work in France by offering them tax benefits.
It allows for a partial exemption of their employment income and certain foreign-sourced income for a limited period.
Am I eligible for the impatriate regime?
You will find a simple test to help you assess your eligibility for the impatriate regime on this website.
Just click the link to check if you qualify for the applicable tax exemptions.
How do I know if I am a tax resident in France?
In application of French tax law, you are considered a French tax resident if you meet any of the following criteria:
➡️ Your home or main place of residence is in France ;
➡️ Your main professional activity is in France;
➡️ The center of your economic interests (investments, income, assets) is located in France.If you do not meet any of these criteria, you are generally considered a non-resident for French tax purposes.
This status determines your tax reporting and payment obligations in France.
Note: You may be considered a tax resident in two countries simultaneously. In that case, the provisions of the bilateral tax treaty between the countries must be applied to determine your primary tax residency
Do I need to declare income earned abroad in France?
Yes, if you are a French tax resident, you must declare all of your worldwide income, including income earned abroad.
However, such income may benefit from a tax credit or exemption under the provisions of the applicable tax treaty between France and the relevant country.
If you are a non French tax resident, you only have the obligation to declare your French source income.
French-source income includes, in particular, rental income, income from professional activities (whether employed or self-employed) carried out in France, and capital gains from real estate related to property located in France.
What are my tax obligations in France if I work in France as a non-resident?
If you work in France while remaining a tax resident of another country, the portion of your salary related to workdays performed in France is generally taxable in France, subject to the provisions of the applicable tax treaty.
This taxation is carried out through a specific withholding tax applicable to non-residents. In that case, your employer must file a quarterly return with the French tax authorities.
How can I avoid double taxation between my home/host country and France?
To avoid being taxed twice on the same income, France has signed bilateral tax treaties with many countries.
These treaties determine how taxing rights are shared and provide mechanisms such as tax credits or partial exemptions.
Are social contributions (CSG/CRDS...) applicable to my foreign rental income?
If this foreign rental income benefits from a tax credit in France under the applicable tax treaty, social contributions should not apply.
However, many mistakes are made by the tax authorities regarding this. It may be necessary to file a claim with the French tax authorities to assert this right.
I received a lump sum payment from a foreign pension plan – is it taxable in France?
If you are a French tax resident, lump sum pension payments – for example, from a foreign second or third-pillar pension plan – are in principle taxable in France.
However, you may choose a more favorable taxation method: either through the “quotient” system or via a flat tax rate of 7.5%, provided the payment is made in one installment and the contributions were deductible from taxable income during the accumulation phase.
If the lump sum corresponds to rights built up with contributions that were not tax-deductible, were not linked to tax-exempt income, or were themselves taxed, then only the income generated by the plan (such as interest or capital gains) may be subject to tax in France — which can be highly advantageous.
I have received a gift/inheritance, do I have any obligations in France?
If the deceased or donor was tax resident in France, all assets transferred — whether located in France or abroad — are taxable in France, regardless of the heir’s or donee’s place of residence. Transfer taxes paid abroad may be deductible under certain conditions from the French tax due.
If neither the deceased/donor nor the heir or donee is tax resident in France, only assets located in France are subject to French inheritance or gift tax.
If the heir or donee has been tax resident in France for at least 6 years during the 10 years preceding the transfer, all assets transferred — whether located in France or abroad — are taxable in France. Transfer taxes paid abroad may be deductible under certain conditions.
Do I have to declare my foreign bank accounts?
Yes, you must declare all foreign bank accounts, life insurance or similar investment contracts, and digital asset accounts (e.g. cryptocurrency) that were opened, held, used, or closed abroad during the year. This includes accounts with banks, investment service providers, public bodies, or professionals such as notaries who regularly hold funds or securities on deposit.
In case of omission, a fine of €1,500 per undeclared account may apply.
Need help figuring it out?
Every case is unique If you’re unsure about your obligations, potential tax benefits, or simply want peace of mind — let’s schedule a quick call. No commitment, just clarity.
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