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Certain tax advantages can be obtained if an employee has become resident for tax purposes in France. In fact, the French government is introducing a withholding tax procedure as of January 1, 2019, whereas previously, the income was taxed with a period of one year. This important change may, under special conditions, lead to an exemption of the 2018 income. If one of your employees has moved in 2018, please ask us first.

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