Taxation of Non-Resident Executives of French Companies: Pursuant to the draft Finance Bill for 2020, which is currently under discussion in the French Parliament, senior executives of large French companies will automatically become subject to French tax, irrespective of their having a permanent home, habitual abode and physical presence outside of France. Such reform is expected to be enacted by the end of the year and to enter into effect with respect to fiscal year 2019.

Sullivan & Cromwell LLP - October 21, 2019
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The Finance Bill for 2020 provides that top executives of large French companies would automatically become French tax resident, irrespective of their having a permanent home, habitual abode and physical presence outside of France. Such reform received support from the French Parliament on October 17, 2019 and is expected to come into effect with respect of fiscal year 2019.