Impatriation premium

Art. 155 B CGI

The additional pay linked to working in France, exempt under the inbound regime. Where the contract provides for no premium, a person recruited directly from abroad may elect for a flat-rate valuation equal to 30% of their net pay.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.