Impatriate tax regime (Article 155 B CGI) unchanged under 2024 reform

Despite extensive immigration-policy reforms, the French impatriate tax regime (régime des impatriés, Article 155 B of the CGI) — which exempts up to 30% of salary plus foreign-source passive income for up to eight years — remained unchanged. A significant fact for Talent permit holders weighing France against the Netherlands, Spain, or Portugal.