Tax and social regime for impatriates and expatriates

It is possible to distinguish two categories of international workers: impatriates and expatriates. An impatriate is a person who becomes a French tax resident when they take up their position in a company established in France and who was domiciled abroad for more than five years before arriving in France. An expatriate is a person domiciled in France who goes to work abroad. NGP EXPERTISE, chartered accountant in Paris 15th, presents the main characteristics of these two regimes below.