By Jonathan Sémon, tax lawyer at the Paris Bar, founder of GEOTAX · Updated 15 June 2026
The document missing from your return file: a note of around twenty pages, in French and in English, to hand as is to your employer or your global mobility team. The regime, a model clause, payroll and DSN obligations, an employee checklist, an HR FAQ in English. €1,500 (≈ AED 6,000) incl. tax, PDF delivery.
The French impatriate regime (Article 155 B of the Tax Code) lets an employee coming — or returning — from abroad exempt part of their pay from income tax until 31 December of the eighth year following the start of duties. For an HR or global-mobility team, it comes down to three concrete acts: an impatriation-bonus clause set in the contract before duties begin, a documented reference remuneration, and a payroll/DSN setup that isolates the exempt amounts (outside withholding at source). This note delivers those three acts, in French and English, ready to use.
The impatriate regime is decided in documents you do not draft yourself: the employment contract, the transfer addendum, the payroll. And the people who draft them — an overstretched Paris HR department, a global mobility team in Dubai or London — generally know neither article 155 B of the CGI, nor the requirement of a clause drawn up before the start of duties, nor the expected DSN set-up.
Explaining all of this yourself, in English, to three successive contacts, in the middle of a return negotiation: that is the surest way to see the subject buried. The HR-ready impatriate note does that work for you — a professional, sourced, bilingual document that you forward as is.
| Section | Content |
|---|---|
| 1. The regime in two pages | Executive summary of article 155 B: who, what, for how long — for a decision-maker in a hurry (FR/EN) |
| 2. Eligibility conditions | The four conditions, the intra-group return-from-expatriation case, the supporting documents to gather |
| 3. The impatriation bonus | Actual bonus vs 30% flat rate, reference remuneration, worked examples |
| 4. Model contractual clause | Bilingual FR/EN impatriation bonus clause, annotated point by point, ready to adapt |
| 5. Employer obligations | Contractual timeline, determination and certification of the reference remuneration, payroll treatment, DSN, withholding at source, payroll tax (art. 231 bis Q) |
| 6. Employee checklist | What the impatriate reports themselves: elections, boxes 1AJ/1DY, 2047, 3916, supporting documents to keep |
| 7. HR FAQ in English | The 12 questions HR and global mobility teams ask, with sourced answers (« Does this cost the company anything? », « What goes into payroll? »…) |
| 8. Official sources | Statutes, BOFiP and the DGFiP fact sheet, current as at the date of purchase |
The HR note is a standardized information document: it sets out the regime, its conditions and its typical implementation. It is general information, not legal advice, and does not constitute a personalized consultation — it analyzes neither your non-residence count, nor your package, nor your portfolio. For tailored work (eligibility audit, contract review, structuring), the video consultation (AED 2,000 ≈ €470) is the right entry point; the note is its documentary companion, not a substitute.
HR note only
€1,500 (≈ AED 6,000) incl. tax
The ~20-page bilingual FR/EN note · instant PDF delivery.
Buy the note (€1,500)Immediate download: waiver of the right of withdrawal (art. L. 221-28, French Consumer Code).
Note + 1-hour video call
€2,000 incl. tax
The note (~20 pp. FR/EN) + a 1-hour video consultation with Mr Sémon to frame your return.
Choose the pack (€2,000)After payment: you receive the PDF and a link to book your video call.
Note only: instant PDF download. Pack: you receive the PDF and a link to book your 1-hour video consultation with Mr Sémon.
GEOTAX is the tax consulting firm founded in Dubai by Jonathan Sémon, a tax attorney admitted to the Paris Bar, dedicated to French-Emirati matters: expatriation, exit tax, tax residence — and now the return corridor. The HR note distills the firm's practice on returns of executives and company officers from the Emirates and Singapore, with up-to-date official references (BOFiP of 11 August 2025, DGFiP fact sheet of 8 April 2026).