Home / Practice Areas / International Mobility

Your relocation to France
guided at every step

From your arrival to full fiscal integration, AQ Lawyer anticipates every challenge so you can focus on what matters most.

OUR EXPERTISE

Protect your wealth, succeed in France
comprehensive support from day one

Inpatriation

  • Analysis and optimisation of the inpatriate tax regime
  • Determination of tax residence and filing obligations
  • Administrative assistance: residence permit, visa, change of status

Case study

A senior executive relocating from London to Paris — AQ Lawyer secures his inpatriate status and significantly reduces his tax burden from the first year.

Non-Residents

  • Reporting obligations on French-source income
  • Taxation of rental income, dividends and real estate capital gains
  • Social levies and applicable reimbursement procedures

Case study

A non-resident owning a rental flat in Paris — AQ Lawyer optimises the taxation of his rental income and identifies the exemptions he is entitled to.

Tax Treaties

  • Analysis of bilateral tax treaties applicable to your situation
  • Prevention and elimination of double taxation
  • Regularisation of overseas bank accounts

Case study

A Franco-German executive exposed to double taxation — AQ Lawyer applies the bilateral tax treaty to eliminate the excess cost and secure his position.

Common situations

This concerns you if any of these sound familiar

A refusal, delay or irregularity in the processing of your residence permit can block your settlement and jeopardise your professional situation. We analyse your file, identify the grounds for the blockage and intervene with the préfecture to assert your rights and resolve the procedure as swiftly as possible.

Arriving in France triggers tax obligations from the very first year: determination of tax residence, declaration of worldwide income, reporting of overseas accounts. We clarify your situation from the outset to avoid any misstep with the tax authorities.

France has concluded tax treaties with more than 120 countries to prevent double taxation. We analyse the treaty applicable to your situation, determine which state has the right to tax each category of income, and structure your return accordingly.

The inpatriate regime allows a substantial portion of your remuneration to be exempt from tax for eight years. Access is subject to strict conditions. We verify your eligibility, secure the application and maximise the tax advantage to which you are entitled.

French-source rental income is taxable in France even for non-residents. Specific rates apply and certain exemptions remain accessible. We structure your property holding to limit your tax burden and comply with reporting obligations.

Returning to France after a period of expatriation triggers a comprehensive review: regularisation of assets held abroad, tax treatment of stock options acquired overseas, pension and retirement planning. We anticipate every issue to ensure a smooth return without unwanted tax surprises.

AQ Lawyer · International Mobility

A dedicated adviser
from the moment you arrive

Every international mobility situation is unique. We take the time to understand yours before guiding you towards the most appropriate solution.

  • Analysis of your international tax situation
  • Responsive, personalised advice
  • Absolute professional secrecy

A tailored
approach

Every international mobility file is unique. Our work combines technical rigour, responsiveness and in-depth knowledge of tax treaties to address your specific situation.

Listening

Understand before advising

We take the time to understand your background, your ties and your plans before making any recommendation.

Rigour

Uncompromising standards

Every solution is built with maximum technical precision and absolute legal certainty.

Confidentiality

Your file, protected

Professional secrecy is absolute. Your information is never shared.

What you want to know

Frequently asked questions

What is the inpatriate tax regime and who does it apply to?

+

The inpatriate regime (Article 155 B of the French Tax Code) allows individuals settling in France after residing abroad to exempt a fraction of their remuneration from tax for eight years. It applies to employees recruited directly from abroad or seconded by their employer. Eligibility depends on precise conditions which we verify on your behalf.

From what point am I considered a French tax resident?

+

French tax residence is established once any of the following criteria are met: habitual home in France, principal stay in France (more than 183 days), main professional activity in France, or centre of economic interests in France. A single criterion is sufficient. We analyse your concrete situation to eliminate any uncertainty.

Do I need to declare my foreign income in France?

+

Yes, once you become a French tax resident, you are in principle taxable in France on your worldwide income. However, international tax treaties often allow double taxation to be eliminated or reduced. We determine precisely which income to declare, how to value it and at what rate it will be taxed.

I have bank accounts overseas — what are my obligations in France?

+

Every French tax resident must declare the existence of their overseas bank accounts each year. Failure to do so can result in fines exceeding the account balance. We assist you with compliance, including regularisation procedures where accounts were not previously declared.

What are the fees?

+

International mobility matters are billed on a case-by-case basis, depending on the complexity of the situation: number of countries involved, nature and volume of income, applicable regimes, administrative steps required. An initial conversation allows us to assess the scope precisely and provide a clear fee proposal before any commitment.

What is the difference between a tax lawyer and an accountant for my relocation?

+

An accountant prepares your returns. A tax lawyer analyses strategy, qualifies your situation under international law, negotiates with the authorities in case of dispute, and benefits from absolute professional secrecy. For an international mobility situation with cross-border implications, a lawyer's involvement is often essential.

Your life in France
starts here

AQ Lawyer analyses your international tax situation and works with you to define the most appropriate strategy to secure your settlement and protect your interests.

Contact

Tell us about your situation.

Your case is handled with the confidentiality and rigour it deserves.

AQ Lawyer processes your personal data as data controller for the purpose of responding to your enquiry. In accordance with applicable law, you have the right to access, rectify and delete your personal data, as well as the right to object to its processing, which you may exercise at any time. For further details on how we process your personal data, please consult our Personal Data Protection Charter.