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France offers a generous tax concession to encourage foreign executives to relocate to France. The rules apply to:

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   •ÌýÌýÌýÌý foreigners sent to France by foreign companies, and

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   •ÌýÌýÌýÌý foreigners hired by French companies to come to France

The rules are applicable to employees who have not been tax resident in France during the five calendar years preceding that of them taking up their duties. Entitlement to the regime is not contingent on the employment contract stipulating the period of employment in France, nor on the contract having been executed for a fixed term.

Persons coming to work in France at their own initiative or who have already established their residence in France at the time of recruitment are not eligible for the inpatriate regime. For details of tax residence in France, see Tolley's Global Mobility: Personal Taxes, FR1.2.

The rules offer the following concessions: