Impatriate status: if you could benefit from it ...

The february 02, 2021

With the development of globalization, expatriation and the status associated with it are now more or less known to all of us.

But if we talk to you about impatriate status, this notion will certainly be much more abstract. So, what does this status correspond to, what are the conditions to be able to benefit from it and above all, what are the advantages?

The first major information concerns the duration of application of this status. Once awarded, it is applicable for eight years.

Regarding the conditions to be fulfilled in order to benefit from it:

Only if these two conditions are met, you may be considered as an impatriate by the French tax authorities.

This status allows you to benefit from several tax advantages, in particular regarding income tax. Thus, the following will be exempt from tax:

Also, certain income from movable capital may also be exempt from income tax up to 50%.

Despite everything, these exemptions from income tax are not unlimited and two possibilities for capping have been put in place:

Depending on their situation, the individual may choose to apply one or the other of the capping options.

But the advantage of this status doesn’t come only to the exemptions linked to income tax! It also concerns the Tax on Real Estate Fortune. In fact, in France, when your total real estate assets (located in France and outside France) reach 1.3 million euros, you are liable for this tax which replaced the Solidarity Tax on Fortune. As an impatriate, only your assets located in France will be counted for five years.

Whether you have questions of a tax, inheritance, patrimonial nature, etc ... do not hesitate to contact us, we will be at your disposal to analyze your situation and provide you with advice in line with it!


Article by : Eloïse LAUTIER

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