Impatriate income-tax regime remains available for up to eight calendar years
In force
Taxation
The Article 155 B impatriate regime can exempt qualifying impatriation remuneration and portions of specified foreign-source income, subject to eligibility and option rules. It applies until 31 December of the eighth calendar year following the year the person takes up the French post. There is no general rule limiting the regime to people arriving by 2030, and the often-cited 30% amount is a deemed impatriation-premium option rather than an automatic exemption of every salary.
Who it affects
Qualifying employees and company officers recruited abroad who become French tax resident.