What changed in France

The impatriate regime is France's most valuable inbound tax break

Personal income tax

Automatic exchange of crypto data starts biting from the 2026 tax year

Crypto tax and legal status

Crypto holdings sit entirely outside the IFI wealth tax

Crypto tax and legal status

Habitual trading gets reclassified as professional income up to 45 percent

Crypto tax and legal status

Every foreign crypto exchange account must be declared on form 3916-bis

Crypto tax and legal status

Small annual disposals under EUR 305 are exempt, but still reportable

Crypto tax and legal status

Swapping one crypto asset for another is not a taxable event

Crypto tax and legal status

Occasional crypto disposals are taxed at a 31.4 percent flat rate

Crypto tax and legal status

Running your foreign company from a French home office is a high PE risk

Moving your company

French corporate tax reaches French-source profits only

Moving your company

Settling in France creates a future exit tax exposure on large shareholdings

Leaving home: exit tax and ties

IFI wealth tax reaches real estate only, above EUR 1.3 million

Personal income tax

There is no tax shelter in France for a self-funded mover

Personal income tax

France allows dual nationality on naturalisation

Permanent residency and citizenship

Naturalisation needs 5 years of residence and, from 2026, B2 French

Permanent residency and citizenship

Long-term residence needs 5 unbroken years and B1 French

Residency routes

The passeport talent is a multi-year permit that is itself your work authorisation

Residency routes

The visiteur route lets you relocate to France without local work rights

Residency routes

Signing contracts or managing from France creates real employer risk

Permanent establishment risk

Non-EU visitors need private health cover, and PUMa takes 3 months to open

Healthcare coverage

No coordination exists, so your home country's rules decide everything

Social security

The cross-border telework Framework Agreement can keep you insured in your employer's state

Social security

EU coordination keeps you on a single social security scheme

Social security

French tax residency taxes your worldwide income at up to 45 percent

Personal income tax

A tax treaty protects short assignments through the article 15 test

Personal income tax

Non-residents are taxed only on French-source income

Personal income tax

More than half the year in France puts you at serious residency risk

Tax residency

Without family, business or professional-activity ties, a shorter stay stays off the day-count test

Tax residency

Carrying on your job from France makes you resident unless it is clearly secondary

Tax residency

Running your main income or business from France can trigger residency

Tax residency

A family home in France can make you resident regardless of days spent there

Tax residency

Foreign-employer telework on a visitor permit is now confirmed compatible

Right to work

France has no nomad visa, and the visitor route bars work

Immigration and visa

Indonesian nationals need a Schengen short-stay visa before travel

Immigration and visa

Visa-free Schengen entry covers stays up to 90 days in any 180

Immigration and visa

EU and EEA nationals face no immigration gate into France

Immigration and visa