INBOUNDS

Impatriate regimes are powerful levers for optimizing the tax and social treatment of compensation:

✅ income tax and payroll tax exemption (where applicable) on the impatriation premium;

✅ exemption of remuneration relating to days worked abroad;

✅ exemption from mandatory old‑age insurance contributions.

These regimes increase the net remuneration of impatriates 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 risk mitigation;
📌 payroll instructions;
📌 adjustment of the withholding tax rate;
📌 annual income tax return;
📌 retroactive applications;
📌 Tax audit assistance;
📌 URSSAF files;
📌 Rulings.

📩 Contact me for more information!

Further reading

• Inbound regimes (YouTube)
• The impatriate tax regime according to the tax judge: reference remuneration
• The impatriate tax regime according to the tax judge: contractual formalism
• The impatriate tax regime according to the tax judge: days worked abroad
• Social optimization for impatriates employees
• Tax optimization for impatriates sport employees