Impatriation is a tax regime that was created for the benefit of French citizens who are tax residents abroad and also called « expats » who want to return to France permanently.
This status aims to encourage French citizens to return to live in France after their expatriation.
Thus, an impatriate will be able to avoid paying French taxes when returning to France by benefiting from an exemption on certain sources of French and foreign income.
In this article, we will go over this impatriation regime point by point.
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