Repatriation is a tax regime that was created for the benefit of French citizens who are tax residents abroad, also known as "expats," who wish to return to France permanently.
This status aims to encourage French citizens to return to live in France after their expatriation.
Thus, an expatriate person may not pay French tax upon returning to France by benefiting from an exemption on certain sources of French and foreign income.
In this article, we will go over this repatriation regime point by point.
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