• Who are the beneficiaries?
    • Intra-group assignments
    • Hiring from outside of France
  • What are the conditions to benefit from the regime?
    • Tax residence related conditions
    • Conditions related to the employee and to the employer
  • What are the benefits of the regime?
    • Tax exemption of the impatriation premium
    • Tax exemption of compensation for days spent abroad
    • Passive income
    • Applicable caps
  • How to declare inbound expatriates income?
    • Compulsory statements