Are you eligible for the inpatriate scheme?

 

Many people wonder if they are eligible for the inpatriate scheme: here is some basic information about this regime.

First of all, the term inpatriate encompasses 2 types of situations related to professional mobility:

• 1st situation: an expatriate employee returns to his country of origin as part of his professional career;
• 2nd situation: a company brings a foreign employee to France.

To benefit from the inpatriate scheme, you must:

1. Not have been resident for tax purposes in France for 5 years prior to your new job
2. The employee has to be a French tax resident from the date they take the job
3. Hold a job, for a fixed period or not, in a company established in France; or
4. Have been recruited either:

• Through a company established abroad
• Directly by the company established in France

Tax-exempt revenues include: the “Inpatriation” bonus, travel costs (if in the exclusive interest of the French company), etc.…

A fraction of the remuneration corresponding to the activity carried out abroad may also be exempt from tax.