AIM Avocats approach Global Mobility from every angle.
HOW DO WE MAKE
We provide the right guidance, depending on where you are in the process. We advise on basic issues and even provide hands-on help if you need it.
HOW DO WE SUPPORT EMPLOYEES MOVING TO A NEW LOCATION?
We are on hand every step of the way: at the start of the assignment, while the employee is away and when they return.
CAN YOU HELP FOREIGN COMPANIES WITH NO BASE IN FRANCE?
Yes, we provide specific support to protect and manage your operations in France.
What is our Global Mobility strategy?
- Draft and review the mobility policy
- Consult with our partners to draw up the contractual structure and select the most suitable legal framework
- Define mobility packages: commuter, short-term, long-term, local, virtual assignee, etc.
- Define fiscal and social equalization mechanisms (gross-up, social charges and theoretical tax, etc.)
- Advise on the right social coverage: secondment, multiple careers, expatriation
- Manage the social and fiscal cost of mobility
- Review the impact of mobility on deferred compensation: stock options, free shares, long-term incentive, etc.
- Study the impact of an international career on the retirement of mobile employees
- International mobility audit
- Build specific training programs for participants and/or share key messages
How do we make Global Mobility happen?
- Provide support for international hires
- Run quantified simulations (calculate net take-home figure, gross-up, etc.)
- Manage immigration procedures with our partners
- Put the chosen social protection scheme in place:
• Obtain secondment/multiple career forms
• Organize voluntary affiliation to social protection schemes
- Determine the applicable preferential social and fiscal regimes and guide employees in joining them
- Analyze and monitor tax obligations depending on the employee’s status:
• Adjust withholding tax (tax resident in France)
• Prepare withholding tax declarations (non-resident in France for tax purposes)
- Calculate fiscal and social equalization
- Implement and manage international employee payroll
- Manage returns with our partners in labor law
How do we support employees moving to a new location?
- Manage relocation services with our partners (accommodation, school, language courses, etc.)
- Organize interviews to explain the impacts of mobility on fiscal and social matters
- Analyze tax residency and determine tax rights
- Register with the French healthcare system (CPAM) and/or gain access to medical care rights
- Obtain a tax ID number, set up an account on the tax administration website
- Implement preferential regimes with relevant bodies
- Guidance on how to meet tax obligations:
• Annual income declaration (resident/non-resident)
• Real estate wealth tax
• Exit tax
- Assist with tax audits
- Monitor post-mission tax impacts (taxation of deferred income, etc.)
Foreign companies with no base in France
- Work with our partners to determine labor law obligations
- Provide support services for mobile workers
- Explain the French social protection system and its impact on payroll
- Manage the company’s social, fiscal and payroll obligations regarding mobility:
• Register for withholding tax
• Register for the payment of French social charges
• Register the employee with the appropriate organizations
• Manage payroll in conjunction with our partner