The French régime des impatriés was confirmed in the 2025 loi de finances: employees recruited from abroad by a French employer (or seconded to France) continue to benefit from income-tax exemption on the impatriation premium (up to 30% of net compensation) and 50% exemption on specified foreign-sourced income, for up to eight tax years. The regime was previously set to expire; its extension covers arrivals through 2030.
Foreign-recruited employees and intra-group transferees starting work in France.
Primary: Direction générale des Finances publiques ↗
Corroborating: Légifrance ↗
Verified 2026-04-21 · methodology · report a correction