Rémy Delvallée Avocat
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Tax and Global Mobility Lawyer

Rémy Delvallée photo

About me



Since 2018, I have been practicing as a tax lawyer in France, mainly focusing on international tax and wealth matters, with dedicated support for individuals in cross-border situations.

I have over 10 years of experience in individual taxation in an international mobility context.

I spent 7 years at Ernst & Young Société d’Avocats, where I advised numerous impatriate employees, expatriates, and executives.
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I am fluent in English and used to working in a multicultural environment with international clients.

I assist:

‍Individuals (expatriates, impatriates, international remote workers, investors) in optimizing and securing their tax situation.

‍Employers, to ensure proper implementation of their international mobility policy, especially regarding the tax and social security treatment of mobile employees.

Services & Assistances for individuals

I provide comprehensive support on all matters related to international personal taxation.
Below are some examples of typical assistance provided to individuals.
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Tax residency & global mobility


🌍 Tax residency analysis in cross-border situations (residents and non-residents)

🔍 Analysis of the taxation of each category of foreign income (rental income, capital income, capital gain from real estate...) based on the applicable international tax treaty rules.

🛡️ Social security issues in international mobility (application of social taxes on foreign income...)




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Tax optimization & impatriate regime


✅ Impatriate regime advisory –  eligibility testing, benefit calculation, and setup

📊 Complex optimized tax calculations and net income simulations

💼 Taxation and optimization of severance payments or pension plans in international careers
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Tax filing & compliance


🧾 Assistance  with French income tax filings  
especially in cross-border contexts (tax treaties,  U.S. citizens, impatriate regime, etc.)

🆔 Assistance with obtaining tax identification numbers (TIN) and adjusting withholding tax rates for employees

🛡️ Preparation of withholding tax returns for non-tax residents employees

🏛️ Assistance in case of audits or data exchanges with tax authorities (pre-litigation support)
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Wealth & complex international tax situation


📜 Cross-border  inheritance/ estate and gift tax planning (inheritances or donation tax returns)

💰IFI (French real estate wealth tax) / Exit tax in cross-border situation

🪙 Taxation of cryptocurrencies and employee share schemes (free shares, stock options,  BSPCE, etc.)

Start the impatriate eligiblity test

You can test in just a few minutes whether you may be eligible for the French impatriate regime and what benefits you could claim
Get started


Services & Assistances for employers

I provide comprehensive support on all matters related to international personal taxation.
Below are some examples of typical assistance provided to employers.
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Employee personal tax compliance


🧾 Preparation of employee income tax returns, including application of special tax regimes

📞 Tax briefings (arrival/departure from France) to determine residency, confirm eligibility for tax regimes, and outline obligations

🆔 Assistance with obtaining tax identification numbers (TIN) and adjusting withholding tax rates for employees

🌐 Preparation of withholding tax returns for non-tax residents employees




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Strategic tax advisory
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✅ Impatriate regime advisory –  eligibility testing, benefit calculation, and setup

🧩 Advisory on tax equalization and tax protection policies

💼 Taxation and optimization of severance payments or pension plans in international careers

📈 Support on international employee share schemes (free shares, stock options, BSPCE, etc.)
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Compensation structuring & complex calculations


💰Net-to-gross and gross-to-net simulations

📊 Cost projections for employer budgeting purposes

🌍 Tax equalization and tax protection calculations in line with international mobility policies

🧮 Tax split computations between personal and professional income, in line with international mobility policies

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Strategic international mobility advisory


📜 Tax and social security structuring for international assignments

✍️ Review and drafting of mobility-related contractual clauses (secondment, local hire, split contracts, etc.)

🛡️ Advisory on international social security coverage/benefits (detachment, expatriation, bilateral agreements, international pensions)

🌍 Support on specific situations (cross-border telework, hybrid setups, international transfers within groups)

⚙️ Payroll assistance to ensure fiscal and social compliance (coordination with payroll providers or payroll team)
A first insight into your key questions

Frequently asked questions

What is the impatriate regime?
The impatriate regime is a French tax system designed to attract employees or executives coming to work in France by offering them tax benefits.

It allows for a partial exemption of their employment income and certain foreign-sourced income for a limited period.
Am I eligible for the impatriate regime?  

You will find a simple test to help you assess your eligibility for the impatriate regime on this website.

Just click the link to check if you qualify for the applicable tax exemptions.

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How do I know if I am a tax resident in France?
In application of French tax law, you are considered a French tax resident if you meet any of the following criteria:

➡️ Your home or main place of residence is in France ;

➡️ Your main professional activity is in France;

➡️ The center of your economic interests (investments, income, assets) is located in France.If you do not meet any of these criteria, you are generally considered a non-resident for French tax purposes.

This status determines your tax reporting and payment obligations in France.

‍Note: You may be considered a tax resident in two countries simultaneously. In that case, the provisions of the bilateral tax treaty between the countries must be applied to determine your primary tax residency
Do I need to declare income earned abroad in France?
Yes, if you are a French tax resident, you must declare all of your worldwide income, including income earned abroad.

If you are a non French tax resident, you only have the obligation to declare your French source income.

French-source income includes, in particular, rental income, income from professional activities (whether employed or self-employed) carried out in France, and capital gains from real estate related to property located in France.

However, such income may benefit from a tax credit or exemption under the provisions of the applicable tax treaty between France and the relevant country.
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What  are my tax obligations in France if I work in France as a non-resident?
If you  work in France while remaining a tax resident of another country, the portion  of your salary related to workdays performed in France is generally taxable in France, subject to the provisions of the applicable tax treaty.

This  taxation is carried out through a specific withholding tax applicable to  non-residents. In that case, your employer must file a quarterly return with the French tax authorities.
How can I avoid double taxation between my home/host country and France?
To avoid being taxed twice on the same income, France has signed bilateral tax treaties with many countries.

These treaties determine how taxing rights are shared and provide mechanisms such as tax credits or partial exemptions.
Are social contributions (CSG/CRDS...) applicable to my foreign rental income?
If this foreign rental income benefits from a tax credit in France under the  applicable tax treaty, social contributions should not apply.

However, it may be necessary to file a claim with the French tax authorities to assert this  right.
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I received a lump sum payment from a foreign pension plan – is it taxable in France?
If you are  a French tax resident, lump sum pension payments – for example, from a  foreign second or third-pillar pension plan – are in principle taxable in  France.

However, you may choose a more favorable taxation method: either  through the “quotient” system or via a flat tax rate of 7.5%, provided the  payment is made in one installment and the contributions were deductible from taxable income during the accumulation phase.

If the  lump sum corresponds to rights built up with contributions that were not tax-deductible, were not linked to tax-exempt income, or were themselves taxed, then only the income generated by the plan (such as interest or capital gains) may be subject to tax in France — which can be highly advantageous.
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I have received a gift/inheritance, do I have any obligations in France?
If the deceased or donor was tax resident in France, all assets transferred —  whether located in France or abroad — are taxable in France, regardless of  the heir’s or donee’s place of residence. Transfer taxes paid abroad may be deductible under certain conditions from the French tax due.  

If neither the deceased/donor nor the heir or donee is tax resident in France, only assets located in France are subject to French inheritance or gift tax.        

If the heir or donee has been  tax resident in France for at least 6 years during the 10  years preceding the transfer, all assets  transferred — whether located in France or abroad — are taxable in France.  Transfer taxes paid abroad may be deductible under certain conditions.
Do I have to declare my foreign bank accounts?
Yes, you must declare all foreign bank accounts, life insurance or similar investment contracts, and digital asset accounts (e.g. cryptocurrency) that were opened, held, used, or closed abroad during the year.
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This includes accounts with banks, investment service providers, public bodies, or professionals such as notaries who regularly hold funds or securities on deposit.

In case of omission, a fine of €1,500 per undeclared account may apply.

Need help figuring it out?
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Every case is unique
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‍If you’re unsure about your obligations, potential tax benefits, or simply want peace of mind — let’s schedule a quick call.
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No commitment, just clarity.
Contact me


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