{"id":2119481,"date":"2026-09-11T12:06:40","date_gmt":"2026-09-11T10:06:40","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/11\/british-employee-france-impatriate-tax-regime-155b-claim-challenge-brexit\/"},"modified":"2026-09-11T12:06:40","modified_gmt":"2026-09-11T10:06:40","slug":"british-employee-france-impatriate-tax-regime-155b-claim-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/11\/british-employee-france-impatriate-tax-regime-155b-claim-challenge-brexit\/","title":{"rendered":"British Employee Moving to France After Brexit: Can You Claim the Impatriate Tax Exemption, How to Calculate It and How to Challenge a Refusal"},"content":{"rendered":"

A British passport no longer carries a right to live or work in France. If you have accepted a French job, an intra-group posting from London or a first contract with a company that actually has a seat or an establishment in France, two files sit on the same desk and they are not the same. The residence card \u2014 talent, salari\u00e9<\/em> (employee) or another mention \u2014 is an immigration file. The r\u00e9gime des impatri\u00e9s<\/em> (impatriate tax regime) in article 155 B of the code g\u00e9n\u00e9ral des imp\u00f4ts<\/em><\/a> (CGI, the French tax code) is an income-tax file. One can succeed while the other fails. A consulate stamp does not create the exemption. A payroll code on the d\u00e9claration sociale nominative<\/em> (DSN, the employer\u2019s monthly social-data return) does not replace a residence card.<\/p>\n

This note is for the British employee, or the director taxed as an employee, who is moving from the United Kingdom after Brexit and needs to know three practical things: whether article 155 B actually applies; what part of pay, foreign dividends or share gains can be left out of French income tax and for how many years; and what to do if the employer never coded the exemption, if the pre-filled 2042 return shows the full salary, or if a proposition de rectification<\/em> (proposed reassessment) arrives. It is not a guide to buying French property, to creating a company, or to working in France on a visitor card. Those routes are different, and a visitor card still does not authorise work.<\/p>\n

The regime is temporary, tightly conditioned and often misunderstood. It does not wipe out contribution sociale g\u00e9n\u00e9ralis\u00e9e<\/em> (CSG, a French social contribution on income) by itself. It does not last as long as some recruiters say. It does not rescue a person who already moved to Paris and only then started applying for jobs. Used on its proper facts, with the contract, the DSN and the 2042 aligned, it is one of the few statutory tools that still cuts the French tax on a UK arrival. Used on the wrong facts, it is a classic source of reassessment, late-payment interest and a 10 per cent surcharge.<\/p>\n

I. Do I qualify for the French impatriate tax regime after moving from the UK?<\/h2>\n

A. What conditions must a British employee meet under article 155 B?<\/h3>\n

Article 155 B I.1, in force since 31 December 2018, opens with a closed list of people and a closed list of conditions: \u201cLes salari\u00e9s et les personnes mentionn\u00e9es aux 1\u00b0, 2\u00b0 et 3\u00b0 du b de l’article 80 ter appel\u00e9s de l’\u00e9tranger \u00e0 occuper un emploi dans une entreprise \u00e9tablie en France pendant une p\u00e9riode limit\u00e9e ne sont pas soumis \u00e0 l’imp\u00f4t \u00e0 raison des \u00e9l\u00e9ments de leur r\u00e9mun\u00e9ration directement li\u00e9s \u00e0 cette situation ou, sur option, \u00e0 hauteur de 30 % de leur r\u00e9mun\u00e9ration.\u201d In English: employees, and the company officers listed in article 80 ter b, 1\u00b0 to 3\u00b0 of the CGI<\/a> (chair of the board who runs the company, managing director, management-board members, minority managers of an SARL, and similar officers taxed as employees), called from abroad to take up employment in a business established in France for a limited period, are not taxed on the elements of pay directly linked to that situation or, on option, on 30 per cent of their pay.<\/p>\n

Two further filters sit in the same paragraph. First, the person must not have been fiscally domiciled in France during the five calendar years preceding the year in which the functions start. Second, the relief lasts \u201cjusqu’au 31 d\u00e9cembre de la huiti\u00e8me ann\u00e9e civile suivant celle de cette prise de fonctions, au titre des ann\u00e9es \u00e0 raison desquelles ils sont fiscalement domicili\u00e9s en France au sens des a et b du 1 de l’article 4 B\u201d. Until 31 December of the eighth calendar year after the year of taking up the post, and only for years in which the person is fiscally domiciled in France within the meaning of article 4 B, 1 a and b of the CGI<\/a>. A start date of 1 January 2025 therefore runs, if the other conditions hold each year, to 31 December 2033. That is the current statutory clock. Older judgments still speak of a fifth year; those passages apply to the text then in force, not to a 2026 arrival.<\/p>\n

Domicile fiscal<\/em> (tax domicile) is not the same as a utility bill. Article 4 A of the CGI<\/a> states: \u201cLes personnes qui ont en France leur domicile fiscal sont passibles de l’imp\u00f4t sur le revenu en raison de l’ensemble de leurs revenus.\u201d Persons who have their tax domicile in France are liable to income tax on all their income. Article 4 B, 1 a then treats as so domiciled \u201cLes personnes qui ont en France leur foyer ou le lieu de leur s\u00e9jour principal\u201d; 4 B, 1 b treats as so domiciled those who carry on a professional activity in France, employed or not, unless they show that the activity is only accessory. The foyer<\/em> (home) is the place where the taxpayer normally lives and has the centre of family interests. The Conseil d\u2019\u00c9tat (French supreme administrative court), 9th and 10th combined chambers, 21 June 2022, no. 449408<\/a> recalled that the home is \u201cle lieu o\u00f9 le contribuable habite normalement et a le centre de ses int\u00e9r\u00eats familiaux, sans qu’il soit tenu compte des s\u00e9jours effectu\u00e9s temporairement ailleurs en raison des n\u00e9cessit\u00e9s de la profession ou de circonstances exceptionnelles\u201d, and that the place of principal stay only decides tax domicile if the person has no home. A British employee who keeps a house in Surrey, leaves a spouse and children there, and rents a weekday flat in Paris, is not in the same position as a family that has actually moved. Article 155 B does not apply to a year in which you are not fiscally domiciled in France under 4 B a and b. It also does not apply if a tax treaty treats you as resident only of the United Kingdom: article 4 B, 1 last sentence now says that persons who meet a domestic test \u201cne peuvent toutefois pas \u00eatre consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France lorsque, par application des conventions internationales relatives aux doubles impositions, elles ne sont pas regard\u00e9es comme r\u00e9sidentes de France\u201d.<\/p>\n

The France\u2013United Kingdom convention of 19 June 2008, published by decree no. 2010-20 of 7 January 2010, still governs that residence tie-break. Article 4 of the convention, in the official English text on GOV.UK, looks first to a permanent home, then to the centre of vital interests, then to an habitual abode, then to nationality. Article 15 (income from employment) then provides: \u201csalaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.\u201d A British employee who is a French resident under the treaty and who works in France is therefore in the French tax net on that employment. Article 155 B is the domestic relief that can then reduce the French charge. It is not a treaty credit, and it does not stop the United Kingdom taxing UK workdays if UK law still reaches them.<\/p>\n

Who is \u201ccalled from abroad\u201d? The statute does not require a fixed-term contract. The public guidance of the direction g\u00e9n\u00e9rale des Finances publiques<\/em> (DGFiP, the public-finance directorate), last modified on 8 April 2026, is explicit: the regime is not conditional on the contract or an amendment stating the duration of the French employment, nor on a fixed term. Two recruitment routes are accepted. Intra-group mobility: a UK employer with capital, legal or commercial links sends you to a French company in the same group. Direct hire: a business established in France recruits you while you are still abroad. The current official commentary, BOI-RSA-GEO-40-10-10 of 11 August 2025<\/a>, paragraph 80, adds a remark that matters for British candidates who answered a LinkedIn or careers-page advert: \u201cSont n\u00e9anmoins consid\u00e9r\u00e9s comme \u00e9tant directement recrut\u00e9s \u00e0 l\u2019\u00e9tranger par une entreprise fran\u00e7aise \u00e9tablie en France les salari\u00e9s ou dirigeants recrut\u00e9s apr\u00e8s avoir postul\u00e9, depuis l\u2019\u00e9tranger, \u00e0 une offre d\u2019emploi en vue d\u2019occuper des fonctions dans une entreprise \u00e9tablie en France.\u201d Persons recruited after applying, from abroad, for a job in a French business are treated as directly recruited abroad. Paragraph 80 of the same commentary then draws the red line: \u201cEn revanche, les personnes venues exercer un emploi en France de leur propre initiative ou qui ont d\u00e9j\u00e0 \u00e9tabli leur domicile en France lors du recrutement ne peuvent pas b\u00e9n\u00e9ficier du r\u00e9gime.\u201d People who came to work in France on their own initiative, or who had already established their domicile in France at the time of recruitment, are out.<\/p>\n

That line is not a blogger\u2019s gloss. The Cour administrative d\u2019appel de Paris (Paris administrative court of appeal), 9th chamber, 10 June 2022, no. 20PA02279<\/a> had already refused to read \u201cappel\u00e9s de l’\u00e9tranger\u201d as a requirement that the French company take every initiative. The court held that the 30 per cent relief \u201cn’ont pas pour objet, et ne sauraient avoir pour effet, en tant qu’elles r\u00e9servent le b\u00e9n\u00e9fice de cette exon\u00e9ration aux \u00ab salari\u00e9s appel\u00e9s de l’\u00e9tranger \u00bb, d’exclure du r\u00e9gime fiscal qu’elles instituent, les contribuables ayant, depuis l’\u00e9tranger, postul\u00e9 \u00e0 une offre d’emploi publi\u00e9e en France, ou recherch\u00e9 activement un emploi en France.\u201d A Swedish developer domiciled in London in December 2015, who negotiated a Paris post with a French company and then moved, was in. The court added that a failure by the employer to flag impatriate pay on the annual social return, even if proved, \u201cest sans incidence sur le droit que poss\u00e9dait M. C… de b\u00e9n\u00e9ficier de l’avantage fiscal litigieux.\u201d The employee\u2019s right does not die because payroll forgot the box.<\/p>\n

The same paragraph of the statute requires an \u201centreprise \u00e9tablie en France\u201d (a business established in France). BOI-RSA-GEO-40-10-10, paragraph 100, reads that as a seat or an establishment in France. A British employee who remains on a UK contract, works from a French kitchen table, and has no French host company, is not in article 155 B. That remote-work pattern raises other questions \u2014 tax residence, social security, and in some cases a French establishment of the UK employer \u2014 but those questions are not this exemption. Returning expatriates can come back into the regime after more than five full years abroad, if the five-year non-residence test is met and the French company calls them back. Changing roles inside the same French company, or moving to another French company in the same group as defined by article L. 233-3 of the commercial code, does not by itself restart or kill the eight-year clock: article 155 B I.1 says the benefit \u201cest conserv\u00e9 en cas de changement de fonctions\u201d for the remaining duration.<\/p>\n

Immigration remains a separate gate. After Brexit, a British national needs a long-stay visa and then a residence card before taking up the job, unless a Withdrawal Agreement card already covers the stay. The talent card and the employee work authorisation are the usual routes. Article 155 B does not replace them. A visitor card still forbids work. Qualifying for the tax regime without a right to work is a paper victory.<\/p>\n

B. What income is exempt, for how long, and what still stays taxable?<\/h3>\n

The heart of the regime is a temporary exemption from imp\u00f4t sur le revenu<\/em> (income tax), not a holiday from every French levy. Three layers sit in article 155 B I, and a fourth in article 155 B II.<\/p>\n

Layer one is the impatriation supplement. The default is the actual extra pay \u201cdirectly linked\u201d to the move, which must appear distinctly in the employment contract, the corporate office or an amendment drawn up before the French functions start. The public page of impots.gouv.fr, updated on 8 April 2026, states that principle in those terms. If the extra is not carved out, or if you prefer a round figure, you may opt for 30 per cent of total pay. That option is now in the opening sentence of article 155 B I.1 for the employees and officers the article covers. It is not a free extra 30 per cent on top of a huge contractual bonus: you choose the actual supplement or the 30 per cent, and you then face the analogous-pay floor described below. Older case-law, including CAA Paris, 9th chamber, 28 September 2023, no. 22PA00640<\/a> on a Goldman Sachs transfer from London, applied a stricter pre-2019 wording that reserved the 30 per cent option to people who were not intra-group assignees. The current statute no longer contains the words \u201cpour les salari\u00e9s et personnes autres que ceux appel\u00e9s par une entreprise \u00e9tablie dans un autre Etat\u201d. A 2026 file must be read against the 2018 text, not against that older restriction.<\/p>\n

Layer two is pay for work performed abroad, during the same eight-year window, if the trips are \u201ceffectu\u00e9s dans l’int\u00e9r\u00eat direct et exclusif de l’employeur\u201d \u2014 made in the direct and exclusive interest of the employer (article 155 B I.2). Boarding passes, hotel bills and a mission letter are the usual proof. The official commentary accepts a working-days prorate and excludes mere travel days. Layer three is the statutory cap in article 155 B I.3: on option, either the exempt fraction under I.1 and I.2 is limited to 50 per cent of total pay, or the foreign-work exemption under I.2 is limited to 20 per cent of the pay that remains taxable after I.1. Article 155 B I.4 then shuts another door: \u201cLes salari\u00e9s et personnes mentionn\u00e9s au pr\u00e9sent I ne peuvent pas se pr\u00e9valoir de l’article 81 A.\u201d You cannot stack the impatriate regime with the separate exemption in article 81 A of the CGI<\/a> for employees sent abroad from France.<\/p>\n

The analogous-pay floor is the provision that most often turns a generous offer letter into a reassessment. The last sentence of article 155 B I.1 states: \u201cSi la part de la r\u00e9mun\u00e9ration soumise \u00e0 l’imp\u00f4t sur le revenu en application du pr\u00e9sent 1 est inf\u00e9rieure \u00e0 la r\u00e9mun\u00e9ration vers\u00e9e au titre de fonctions analogues dans l’entreprise ou, \u00e0 d\u00e9faut, dans des entreprises similaires \u00e9tablies en France, la diff\u00e9rence est r\u00e9int\u00e9gr\u00e9e dans les bases imposables de l’int\u00e9ress\u00e9.\u201d If the slice of pay that remains taxable is lower than the pay for analogous functions in the same business or, failing that, in similar businesses established in France, the difference is added back. BOI-RSA-GEO-40-10-20, paragraph 110, repeats that the exemption of the bonus, or of the 30 per cent treated as the bonus, is conditional on that comparison. Paragraph 120 says the employee must be able to justify the comparison by any means and may produce an employer certificate. Paragraph 130 dates the reference pay to the calendar year of taking up the French functions, with a time-apportionment if needed. A British hire paid a large \u201cimpatriation\u201d line while French colleagues in the same seat earn more on the taxable slice will see the exemption clawed back. That is not an anti-avoidance invention of the auditor; it is the statute.<\/p>\n

What does not go into the 30 per cent base is as important as what does. The CAA of Versailles, 3rd chamber, 18 November 2021, no. 19VE02459<\/a> refused to treat a transactional termination payment as pay for this purpose. The court held that the payment, fixed by length of service and designed to compensate the loss of the contract, \u201cne saurait \u00eatre regard\u00e9e comme un \u00e9l\u00e9ment de la r\u00e9mun\u00e9ration, au sens et pour l’application de ces dispositions, lesquelles doivent s’interpr\u00e9ter strictement\u201d, even though the sum was taxable as salary under article 80 duodecies<\/em> of the CGI, and could not be built into the 30 per cent calculation. A British employee who leaves a French post in year three cannot assume that a settlement will still ride the impatriate percentage.<\/p>\n

Article 155 B II then exempts, at 50 per cent, three families of foreign-source passive income during the period in which the person benefits from I: movable-capital income paid by a person established in a State that has a tax treaty with France containing an administrative-assistance clause; certain intellectual-property products in the same conditions; and gains on the disposal of securities where the custodian or, failing that, the company is established in such a State. Losses on those securities are recognised only at 50 per cent. UK dividends paid by a UK company, and gains on a UK share portfolio held with a UK custodian, are the usual British facts. The Conseil d\u2019\u00c9tat, 8th and 3rd combined chambers, 21 October 2020, no. 442799<\/a> cancelled two paragraphs of the 2012 official commentary that had required the taxpayer, in the same year, actually to receive exempt activity pay under I before II could apply. The court held that the words \u201cpendant la dur\u00e9e o\u00f9 ils b\u00e9n\u00e9ficient des dispositions du m\u00eame I\u201d \u201cn’ont pas pour objet et ne sauraient avoir pour effet de subordonner leur application \u00e0 la condition que le contribuable b\u00e9n\u00e9ficie effectivement, \u00e0 raison de la r\u00e9mun\u00e9ration d’activit\u00e9 qu’il per\u00e7oit de l’entreprise qui l’a appel\u00e9 de l’\u00e9tranger, de l’exon\u00e9ration pr\u00e9vue au I\u201d, and merely set the same time limit as I. Paragraphs 80 and 90 of that commentary were annulled. Paragraph 20, which still required the person to meet the conditions of I, was left standing. A year with little or no impatriation bonus is not, by itself, a year in which UK dividends lose the 50 per cent.<\/p>\n

Several levies sit outside article 155 B and are easy to confuse with it. CSG on activity income remains, in principle, due where article L. 136-1 of the code de la s\u00e9curit\u00e9 sociale<\/em><\/a> (CSS, the social-security code) applies: persons who are both fiscally domiciled in France for income tax and covered, on any basis, by a compulsory French sickness-insurance scheme. The DGFiP impatriate page does not list a CSG exemption. A separate, non-tax exemption exists in article L. 767-2 of the CSS<\/a>: employees called from abroad may, on a joint request with the employer, ask not to be affiliated to French basic and complementary old-age schemes, if they show a minimum old-age contribution paid elsewhere and have not been affiliated to a compulsory French old-age scheme in the five calendar years before the year of taking up functions, save for accessory, seasonal or study-related activity. The URSSAF director grants it once only, for three years, renewable once. It is not automatic, it is not CSG, and the uncovered period buys no French pension. Imp\u00f4t sur la fortune immobili\u00e8re<\/em> (IFI, the real-estate wealth tax) has its own five-year newcomer rule in article 964, 1\u00b0 of the CGI<\/a>: a person who was not fiscally domiciled in France in the five calendar years before the year of becoming so domiciled is taxable only on French-situs real-estate assets, \u201cjusqu’au 31 d\u00e9cembre de la cinqui\u00e8me ann\u00e9e qui suit celle au cours de laquelle le domicile fiscal a \u00e9t\u00e9 \u00e9tabli en France\u201d. That clock is five years, not eight, and it does not require a French employment. Mixing the two durations in a spreadsheet is a frequent error.<\/p>\n

Exempt pay still enters the revenu fiscal de r\u00e9f\u00e9rence<\/em> (reference tax income). It can therefore affect means-tested thresholds even though it drops out of the income-tax scale. Payroll social charges, unless article L. 767-2 has been granted, continue to run on the usual base. The exemption is income tax, for a closed period, on identified items, if the analogous-pay floor is met. It is not a general \u201cexpat package\u201d.<\/p>\n

II. How do I claim the exemption and challenge a refusal or tax audit?<\/h2>\n

A. What must I and my employer declare, and which mistakes trigger a reassessment?<\/h3>\n

There is no magic impatriate form that you file at the airport. The claim is made on the annual income-tax return for year N, in the spring of N+1, and on the employer\u2019s DSN each month. Impots.gouv.fr, in the version modified on 8 April 2026, tells the employee to do three things. If you opt for the 30 per cent evaluation of the impatriation bonus, you say so in the \u201cother information\u201d box of the 2042 \/ 2042 C return; the same box is used to choose the 50 per cent or 20 per cent cap if you combine the bonus with foreign-work relief. You then check the pre-printed salary figure. The net taxable salary after the exempt slice goes in boxes 1AJ or 1BJ of the main 2042. The exempt salary and bonuses go in boxes 1DY or 1EY of the complementary 2042 C. If the pre-printed figure is the full pay, you correct it. Leaving the pre-filled number untouched, while telling a recruiter that you are \u201con 155 B\u201d, is how the first year is lost.<\/p>\n

The employer must show, on the DSN, the pay that remains taxable and the pay treated as exempt under article 155 B I, in the box for sums exempt under the impatriate regime. The employer also sets the analogous reference pay and must be able to justify it. That is an employer duty. It is not, as CAA Paris no. 20PA02279 held, a condition of the employee\u2019s statutory right. If payroll never opened the box, you still declare the exemption on the 2042, keep the contract, the offer letter, proof that you applied from the United Kingdom, proof of UK tax residence in the five previous calendar years, and a note on analogous pay. You then expect questions. You do not wait three years and hope.<\/p>\n

The documents that usually decide a later audit are banal and often missing. A contract or amendment dated before the French start date, with a distinct impatriation line, or a written 30 per cent option. Proof that, on the recruitment date, your real home was still in the United Kingdom: tenancy, council tax, HMRC correspondence, school places, travel. BOI-RSA-GEO-40-10-10, paragraph 90, says that justification \u201cpeut r\u00e9sulter de multiples documents : pi\u00e8ces justificatives des contacts avec l’entreprise, justificatifs de domiciliation, justificatifs des d\u00e9placements effectu\u00e9s, situation familiale, etc.\u201d UK tax returns or certificates showing you were not French-resident in the five calendar years before the year of taking up the post. A certificate of analogous pay, or payslip data for comparable French roles. For foreign-work relief, tickets and a mission letter. For article 155 B II, the UK dividend voucher or the custodian contract showing a UK or other treaty-State payer.<\/p>\n

A rescrit fiscal<\/em> (formal ruling) is available if the facts are unusual: a group with a thin French presence, a start-up that did not yet exist on day one (the commentary admits that case if the purpose of the move is to create the French company), a director who also holds shares, a split family. Article L. 80 A of the livre des proc\u00e9dures fiscales<\/em><\/a> (LPF, the tax-procedure book) then becomes useful. Its third paragraph states: \u201cLorsque le redevable a appliqu\u00e9 un texte fiscal selon l’interpr\u00e9tation que l’administration avait fait conna\u00eetre par ses instructions ou circulaires publi\u00e9es et qu’elle n’avait pas rapport\u00e9e \u00e0 la date des op\u00e9rations en cause, elle ne peut poursuivre aucun rehaussement en soutenant une interpr\u00e9tation diff\u00e9rente.\u201d If you applied the published commentary as it stood in the year of the facts, the administration cannot reassess you by inventing a harsher reading. That guarantee cuts both ways: it protects a file built on BOI-RSA-GEO-40-10-10 of 11 August 2025, including the \u201capplied from abroad\u201d remark, and it does not protect a file that simply ignored the analogous-pay floor already written in the statute.<\/p>\n

Typical triggers for a reassessment are predictable. The person was already living in France when the contract was signed. The five-year look-back includes a year of French tax domicile, for example a previous posting that ended in year N-4. The taxable slice after exemption is below analogous French pay. The 30 per cent was applied to a termination payment. Foreign-work days include holidays. UK dividends were halved even though the payer is not in a treaty State with an assistance clause. The DSN and the 2042 tell different stories. The eight-year clock was counted from the visa, not from the taking-up of functions. Functions started on a visitor stay. Each of those facts is fixable before the first return if someone actually reads article 155 B. After a proposition de rectification<\/em>, they become a litigation file.<\/p>\n

B. How do I challenge a rejected impatriate claim or a proposition de rectification?<\/h3>\n

If you claimed the exemption on the 2042 and the administration silently ignored it, or if an auditor later adds the exempt slice back, the procedure is the ordinary income-tax procedure, not an immigration appeal and not a UK statutory review.<\/p>\n

A proposed reassessment must be motivated so that you can accept it or answer it. Article L. 57 of the LPF<\/a> provides: \u201cL’administration adresse au contribuable une proposition de rectification qui doit \u00eatre motiv\u00e9e de mani\u00e8re \u00e0 lui permettre de formuler ses observations ou de faire conna\u00eetre son acceptation.\u201d On a request received before the time-limit in article L. 11, that time-limit is extended by thirty days. When the administration rejects your observations, \u201csa r\u00e9ponse doit \u00e9galement \u00eatre motiv\u00e9e.\u201d A letter that merely says \u201cyou were not called from abroad\u201d without addressing the London application file, the BOI paragraph 80 remark and CAA Paris no. 20PA02279 is not a motivated rejection in any useful sense. You answer in time, in writing, with the documents listed above. Silence after a proposed reassessment is treated as acceptance of the extra tax, the late-payment interest and, often, the 10 per cent surcharge in article 1758 A of the CGI where the return omitted the extra base without a reasoned note. Article 1727 II of the CGI, as applied in CAA Paris no. 22PA00640, withholds late-payment interest only if the return or an attached note set out \u201cdes \u00e9l\u00e9ments pr\u00e9cis et circonstanci\u00e9s sur les motifs de droit et de fait\u201d. A vague \u201cimpatriate package\u201d in box \u201cother information\u201d is not that note.<\/p>\n

Once the extra tax is collected, or once you have paid income tax computed without the exemption, the contentious claim is the r\u00e9clamation<\/em>. Article R*196-1 of the LPF<\/a>, in force since 30 July 2026, states: \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le ou de la notification d’un avis de mise en recouvrement ; b) Du versement de l’imp\u00f4t contest\u00e9 lorsque cet imp\u00f4t n’a pas donn\u00e9 lieu \u00e0 l’\u00e9tablissement d’un r\u00f4le ou \u00e0 la notification d’un avis de mise en recouvrement ; c) De la r\u00e9alisation de l’\u00e9v\u00e9nement qui motive la r\u00e9clamation.\u201d For 2025 income tax collected in 2026, the ordinary long-stop is 31 December 2028. A claim that you paid the tax yourself, without a collection notice, runs from the payment. Do not wait for a friendly email from the inspector. The claim asks for discharge or reduction on the ground that article 155 B was met, or that the analogous-pay add-back was wrongly computed, or that article 155 B II was refused in a year still inside the I time-limit, following Conseil d\u2019\u00c9tat no. 442799.<\/p>\n

If the administration\u2019s decision on that claim does not give full satisfaction, article L. 199 of the LPF<\/a>, still in force until 1 January 2027, sends income-tax disputes to the tribunal administratif<\/em> (administrative court): \u201cEn mati\u00e8re d’imp\u00f4ts directs et de taxes sur le chiffre d’affaires ou de taxes assimil\u00e9es, les d\u00e9cisions rendues par l’administration sur les r\u00e9clamations contentieuses et qui ne donnent pas enti\u00e8re satisfaction aux int\u00e9ress\u00e9s peuvent \u00eatre port\u00e9es devant le tribunal administratif.\u201d In Paris and inner \u00cele-de-France, that is in practice the Tribunal administratif de Paris or the court of the department of the tax domicile, with appeal to the Cour administrative d\u2019appel de Paris or Versailles. The file is documentary. The judgments cited above show what wins: a London domicile at the time of the negotiations (20PA02279), a statutory reading of article 155 B II that the commentary had tightened without authority (442799), and what loses: a termination payment forced into the 30 per cent (19VE02459), or an intra-group transfer argued under a wording that no longer matches the current article if the facts are old (22PA00640).<\/p>\n

Two related challenges should not be mixed into the same paragraph of the claim. If the residence card is refused, the appeal is an immigration appeal against the consulate or the pr\u00e9fecture<\/em>, with its own two-month time-limit, not a tax r\u00e9clamation<\/em>. If URSSAF refuses the article L. 767-2 old-age exemption, that is a social-security dispute. If CSG has been charged on the UK pension of a different household member, that is another regime. Article 155 B is only the income-tax exemption for the impatriate employee and officer.<\/p>\n

A British employee in Paris should also keep the immigration and payroll calendar in the same folder as the 2042. The taking-up of functions that starts the eight-year clock is the day the contract actually begins to be performed in the French business, not the visa vignette and not the first remote week from London. If the family home only follows in the next calendar year, the official page admits that the regime can still run from the year of taking up functions provided the home is installed before the end of the following calendar year, all other conditions being met. That is an administrative concession, not a statute. If the home never moves, article 4 B a is not met and article 155 B falls away for that year, without necessarily poisoning a later year in which the conditions are met.<\/p>\n

Conclusion<\/h2>\n

Article 155 B is still, after Brexit, a real income-tax relief for a British employee or assimilated director who is called from the United Kingdom to a business established in France, who was not fiscally domiciled in France in the five previous calendar years, and who becomes so domiciled under article 4 B a and b. The current clock runs to 31 December of the eighth calendar year after the year of taking up the post. The exemption covers a documented impatriation supplement or, on option, 30 per cent of pay, foreign-workdays in the employer\u2019s exclusive interest, and 50 per cent of listed foreign passive income. It does not cover a visitor who already lives in France and then finds a job, a remote UK contract with no French host, a termination payment, CSG as such, or IFI beyond the separate five-year rule in article 964. The analogous-pay floor in article 155 B I.1 is the provision that most often destroys an over-large bonus on audit.<\/p>\n

The claim is made on the 2042 and the DSN. An employer\u2019s silence does not kill the right. A motivated proposition de rectification<\/em> is answered under article L. 57; a paid assessment is then attacked by a r\u00e9clamation<\/em> within the time-limit in article R*196-1, and if needed before the administrative court under article L. 199. The case-law that actually moves these files is on L\u00e9gifrance: Paris 20PA02279 on applications from abroad, Conseil d\u2019\u00c9tat 442799 on article 155 B II, Versailles 19VE02459 on termination pay. Build the evidence before the first spring return. Once the pre-filled 2042 has been validated with the full salary, the recovery is slower, dearer and less certain.<\/p>\n

Need a quick opinion on your case.<\/h2>\n

A telephone consultation with a lawyer of the firm can be arranged within 48 hours to review your contract, your 2042 and any proposed reassessment.<\/p>\n

Call +33 6 46 60 58 22<\/a> (Ma\u00eetre Reda Kohen). Write through the contact form<\/a>. The firm advises British employees and families from Paris and \u00cele-de-France, including files before the Direction r\u00e9gionale des finances publiques d\u2019\u00cele-de-France and the Tribunal administratif de Paris.<\/p>\n

Related reading: how to prove tax residence when a couple is split between France and the UK<\/a>; the talent residence card and a refused salary threshold<\/a>; a British job offer and a refused employee work authorisation<\/a>; UK dividends once you are a French resident<\/a>; why a visitor card still does not let you work<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

A British employee moving to France after Brexit can claim the article 155 B impatriate income-tax exemption if called from the UK to a business established in France. 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