Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 17/09/2025

The impatriate tax regime is extended by the French Tax Administration to persons applying to a job in France from abroad

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

The impatriate tax regime is extended by the French Tax Administration to persons applying to a job in France from abroad

Article 155 B of the French tax Code provides a favorable tax regime for employees and managers called from abroad to have a job in a company established in France for a limited time period, if they have not been tax domiciled in France during the 5 civil years preceding the beginning of their new functions.

The French tax administration has amended its official position by now stating that the persons who have, from abroad, applied to a position to have functions in a company established in France, will be considered as being directly called from abroad by a French company established in France. This change is subsequent to a public consultation of the update of the administrative comments and a decision of the Administrative Court of Appeal of Paris of 10 June 2022 #20PA02279.

BOI-RSA-GEO-40-10-10 #80 of 11 August 2025

#Impatriate tax regime #France #International tax

Photo credit: Gökberk Kreskinkiliç@Pexels