International Mobility.

International Mobility

Expertise dedicated to taxpayers in cross-border situations.
I assist individuals and professionals facing issues related to international mobility. Whether involving relocation, expatriation, impatriation or multi-jurisdictional activities, my role is to secure decision-making and mitigate tax and social security risks.

Change of Tax Residence: anticipation, security, compliance

Transferring tax residence raises complex issues in relation to the taxation of wealth, income and latent capital gains:

• prior analysis of the tax impact of expatriation projects from France and impatriation into France,
• management of reporting obligations linked to the exit tax,
• implementation of the impatriate tax regime and application of tax treaties to avoid double taxation, and
• preparation and filing of income tax and real estate wealth tax (IFI) returns for both residents and non-residents.

Mobility of International Artists and Athletes

I advise artists and athletes on the management of their tax and social security situations, often marked by multi-jurisdictional activities and international performances:

• strategies to avoid double taxation on income from artistic and sporting performances,
• international taxation of royalties and copyright income,
• taxation of influencers’ income, and
• structuring and governance of the international wealth of artists and athletes.

Professional Activity and Mobility: secondment, remote work, digital nomadism

The evolution of working practices raises new legal and tax challenges, to which I respond with tailored analysis:

• structuring of international remuneration packages for executives and senior managers,
• intra-group or international secondments: tax rules and coordination of social security regimes,
• cross-border remote work and digital nomadism: implications for tax residence, social security contributions and applicable conventions, and
• management of income in situations of multi-country professional activity.

Immigration and Social Protection

I also advise on legal aspects relating to relocation to or from France:

• tax and social support for inbound and outbound individuals,
• affiliation to the appropriate social security system (French, European, treaty-based or private), and
• coordination between the tax systems of the country of origin and the host country.