IMPACT – MEDIUM
What is the change? Authorities have confirmed that they will waive a requirement that French host companies submit annual intracompany transfer (ICT) declarations for ICT workers who remain in France for more than a year.
What does the change mean? Companies will no longer be required to submit annual declarations confirming the remuneration paid to the employee over the previous year.
Background: The change was included as part of a broad overhaul of France’s ICT programs in October 2016, but authorities have only recently confirmed that the rule will be waived in practice.
BAL Analysis: The change relieves French hosting companies of an administrative requirement for employees seconded to France under the ICT scheme for more than a year.
This alert has been provided by the BAL Global Practice group and our network provider located in France. For additional information, please contact your BAL attorney.
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