Our expertise

AIM Avocats approach Global Mobility from every angle.

We provide personalized and scalable support based on how your business develops to define and implement your Global Mobility strategy and processes.

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.

We are on hand every step of the way: at the start of the assignment, while the employee is away and when they return.

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

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

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.)

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