With the withdrawal of the UK from the European Union, there have been significant changes in the rules regarding who is now exempt from income tax. Previously, French tax residents employed by British companies were exempt from income tax when sent abroad, as stipulated in section 81 A, I of the FTC.
Under the new rules of the ‘Withdrawal Agreement’, the UK however is now classified as a third country by the EU. This income tax exemption thus no longer applies.
The tax residence of an individual will now be determined by where they normally live and work.
If you’d like to find out more, or have any other tax or accounting related queries, please get in touch. Our bilingual team would be more than happy to help.
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