Lawyer registered with the Bar of Hauts-de-Seine, PhD in Public Law

What is international mobility (of individuals)?

This encompasses situations in which an individual is required to move between different countries for professional and/or personal reasons.

What are the implications for income taxation?

These international movements naturally raise the question of where, when, and how income is taxable between the countries involved. The answer to this question depends on the facts and circumstances applicable to each situation, the combination of domestic laws and applicable international tax treaties, as well as the type of income. In any case, it is crucial that positions on tax residency and the right to tax income are consistent and symmetrical between countries to avoid exposure to double taxation and time-consuming regularization processes with accompanying tax and potentially penal sanctions.

What are the other subjects to consider?

International mobility of individuals can also raise issues regarding the taxation of wealth, the applicability of social surtaxes, and corporate tax (risk of a permanent establishment abroad). It is also important to consider specific formalities concerning exit tax or trusts. Beyond taxation-related aspects, there are also matters related to immigration, labor and social security law, payroll, as well as health coverage and retirement.

Technical, subtle, and complex subjects requiring tailored assistance

Given the diversity of possible situations and considering the technicality, subtlety, and complexity of the applicable rules, it is important to seek assistance to comply with the legislation of the countries involved. This assistance is also crucial to make informed choices when various options are available, or to proactively identify avenues for social and/or tax optimization. With nearly two decades of experience in international mobility matters, do not hesitate to contact me if you need assistance. In this case, I propose an initial discussion to identify your issues and based on that, I can offer you a customized support, including, if necessary, the assistance of my professional network in France and/or abroad.