Tax advisor, PhD in Public Law

What is global mobility (of individuals)?

This encompasses situations in which an individual moves between different countries for professional and/or personal reasons.

What are the tax implications for income?

Such movements raise the question of where, when, and how income is taxable. This depends on the facts and circumstances, domestic & international tax rules, and the income involved.

What opportunities exist for inbound expatriates and their employers?

The French inbound expatriate tax regime (Articles 155 B and 231 bis Q of the French Tax Code) and the social security regime for inbound expatriates (exemption from mandatory pension contributions provided for under Article L. 762-2 of the French Social Security Code) make it possible to increase the net remuneration of inbound employees while reducing the overall cost for the employer. 

What are the other issues to consider?

Wealth taxation, social contributions, exit tax, trusts, the risk of permanent establishment, as well as aspects related to immigration, labor law, payroll, and health and retirement coverage are also topics to consider.

Complex issues requiring tailored assistance

Given the complexity of the applicable rules, I offer an initial consultation to assess your issues and provide tailored support (if necessary with the support of my network in France and/or abroad).