French Finance Bill for 2023

France implemented in 2019 a wage tax withholding system applicable to all Frenchtax resident employees, employed either by French or foreign companies.Such wage tax withholding system includes a monthly declaration through a specialprocess for employees who are not affiliated to the French social security system,called the PASRAU. This mechanism involves a rather complicated identificationprocedure with […]

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THE ‘INPATRIATES’ TAX REGIME AFTER THE 2017 FINANCE BILL: AN INCREASINGLY ATTRACTIVE MECHANISM

History of the special tax regime Originating from the Amending Finance Law 2003[1], this tax regime had originally only provided for a tax exemption on additional compensation items relating to ‘inpatriation’, paid to employees or to corporate officers who were not resident in France for tax purposes during the 10 year period prior to their […]

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GALAHAD cabinet d’avocats joins IR as the exclusive Employee Benefits & Executive Compensation Member in France

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Nicolas Pregliasco of GALAHAD cabinet d’avocats. Nicolas has joined IR as our exclusive Employee Benefits & Executive Compensation Member in France. Galahad is a newly created niche firm dedicated to Compensation & Benefits and International Assignments. The team managed by Stéphanie Le Men-Tenailleau and […]

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