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5 things foreign employers should know about the French inbound expatriate regime
Welcome to the February issue of the CELIA Alliance newsletter.
The CELIA newsletter offers insightful and practical updates to readers with an international perspective. It highlights key law, tax, and immigration developments across the Alliance network, brought to you by the expertise of our members.
Read moreOur August Newsletter highlights the most recent law and tax developments in the CELIA Alliance jurisdictions as reported by our members. We focus on law, tax and immigration updates from around the world.
In addition to our article related to new pensions contributions exemption in France, this one covers updates to Czech and Polish employment law, tax updates from Poland,Social security news from Germany and Poland and news regarding immigration in the UK.
Read moreFrance improves its attractiveness for inbound expatriates
Employees hired in France or posted to France from abroad may be exempt from contributing to French pension schemes due to France’s effort to transform economic growth and aid businesses. The new ‘PACTE’ (Action Plan for Business Growth and Transformation) law adopted in April 2019 includes a specific exemption of pension contributions for inbound expatriates in France, even if they are affiliated to the French social security system on a compulsory basis. This exemption applies for up to six years, provided certain conditions are met.
Read moreThe ‘inpatriates’ tax regime after the 2017 Finance Bill: an increasingly attractive mechanism
The ‘inpatriates’ tax regime after the 2017 Finance Bill: an increasingly attractive mechanism
The inpatriates tax regime as provided for by Article 155 B of the French Tax Code is one of the most efficient tax exemption mechanisms currently in force under French tax law. It results from various improvements introduced since 2003, up to and including the latest additions applied by the 2017 Finance Bill.
Read moreOur fourth newsletter of 2016 highlights the most recent law and tax developments in the CELIA Alliance jurisdictions as reported by our members. We focus on law, tax and immigration updates from around the world.
This covers shifts in Canadian immigration legislation, updates to Czech, Polish, German, French and Dutch employment law, tax updates from the Netherlands and China, a new EU directive on business secrets, and Brexit updates.
Read moreHow to reduce expatriation costs: A French perspective
Sending employees on assignments abroad can be an expensive endeavour, however, companies can structure their assignments in various ways to ensure they are more cost effective. One of the key considerations in structuring international assignments is the tax implications and benefits in host countries.
In this article we look at international assignments and taxation from a French perspective, exploring the French income tax landscape in comparison with the rest of Europe first and then touching on the factors employers need to be mindful of when sending employees overseas.
France improves the tax treatment of tax qualifying free share plans - Update for foreign companies
In our article dated 21rst September 2015, we outlined that questions remained unanswered with respect to the application of the changes brought by the Maron Act to foreign companies granting free shares to employees of their French subsidiaries. Some guidelines may be found in respect thereof in the tax regulations published by the French tax authorities on 13th June 2016.
Read moreWith the people of the UK opting to leave the European Union, the French Prime Minister announced that he plans to make changes to the inbound expatriate regime to attract UK tax payers to live and work in France, mentioning an extension of such regime up to 8 years instead of 5.
Read moreFrance making headway in the implementation of the Posted Workers Directive
The fight against fraud in transnational posting of employees has become a major challenge within the European Union with the publication of the Directive 2014/67 EU on 15 May 2015. The Macron Act (enacted in August 2015) increased the obligations applicable to companies posting employees or using employees in France, as well as the level of sanctions in case of breach of these obligations.
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France improves the tax treatment of tax qualifying free share plans
The new Macron Act, enacted on 7 August 2015, brings various changes to the rules regarding tax qualifying free share plans, both from a corporate and tax standpoint.
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