Assess in seven questions your eligibility for the article 155 B CGI regime before your return to France: five-year non-residence, recruitment channel, contractual timeline, status, bonus, start-of-duties date and domicile. Immediate indicative verdict.
This test produces a first indicative assessment of your eligibility for the French impatriate regime (CGI, art. 155 B), based on the conditions laid down by the statute and the administrative guidance (BOI-RSA-GEO-40-10-10, version of 11 August 2025). It is not legal advice and does not replace an analysis of your situation: some conditions (treaty residence, qualification of the corporate office, reference remuneration) require a documentary review.
The test covers the five full calendar years preceding the year duties begin. Example: start of duties in 2026 → years 2021 to 2025. Beware of years spent as a VIE volunteer or as a public servant abroad, which keep the tax domicile in France.
The regime requires being « called from abroad »: a transfer organized by the group, or recruitment by a company established in France while you are still domiciled abroad (including after an application sent from abroad).
Timing is decisive: recruitment must precede the transfer of your home, and the impatriation bonus must appear in a document drawn up before the start of duties.
The regime is reserved for employees and executives treated as employees for tax purposes (chairman of the board, CEO, deputy CEO, management board members of SA/SAS companies, minority or equal-share managers of SARL companies).
In the absence of a contractual bonus, the 30% flat-rate election remains possible for duties taken up since 16 November 2018 — but a bonus negotiated on top of the market salary is generally more efficient.
The date governs both the five-calendar-year count and the end of the regime (31 December of the 8th following year). A few weeks' shift can gain a full year.
The regime requires being domiciled in France within the meaning of a and b of 1 of article 4 B: home or main place of stay in France and main professional activity in France. Tolerance: the household can settle up to the end of the year following the start of duties.
This test is an educational tool: its result is purely indicative and constitutes neither legal or tax advice nor a position taken by the firm on your situation. The conditions of the regime (in particular treaty residence, deemed-salaried executive status and the reference remuneration) must be verified on documentary evidence before any decision.
The impatriate HR note: turnkey PDF (FR/EN)
A bilingual ~20-page note to hand to your employer: the regime, a model clause, payroll/DSN, a filing checklist, an English HR FAQ. Note only €1,500 · Note + video pack €2,000.
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