Comment bénéficier du régime impatrié et du bonus impatriation en France ?

📲 Contact us : https://calendly.com/de_klaram_mon_co... The expatriate tax regime applies to individuals who were tax residents outside France for at least five calendar years before working in France. Eligible employees must either be recruited by a French company linked to their foreign employer (intra-group mobility) or hired directly from abroad by a French company (external hire). The regime provides income tax exemptions on the expatriation bonus and the portion of compensation tied to foreign activity. It also exempts 50% of foreign-source investment income, if paid from a country with a tax treaty containing an anti-abuse clause. Additionally, 50% of foreign-source intellectual property income and foreign capital gains may be exempt under similar treaty conditions. Beneficiaries may also deduct contributions to retirement and life insurance plans established prior to their arrival in France. The regime offers significant tax benefits to attract international talent to France under controlled eligibility conditions.