INBOUNDS

Inbound expatriate regimes allow, under specific conditions and limits, to optimise the tax and social security treatment of remuneration:

✅ income tax and payroll tax exemption (where applicable) on the inbound expatriation allowance;

✅ exemption of remuneration relating to days worked abroad;

✅ exemption from mandatory old‑age insurance contributions.

This makes it possible to increase the net remuneration of inbound employees while reducing the employer’s overall cost.

Due to their technical nature, these regimes must be applied with caution.

I provide comprehensive assistance on all relevant aspects:

📌 net‑to‑gross and employer cost simulations;
📌 advice on remuneration structuring and determination of the reference remuneration;
📌 contractual security;
📌 payroll instructions;
📌 adjustment of the withholding tax rate;
📌 assistance with the annual income tax return;
📌 retroactive applications;
📌 URSSAF files.

📩 Contact me for more information!