Our expertise![](https://www.aim-avocats.com/wp-content/uploads/2022/11/picto-vert-AIM.png)
AIM Avocats approach Global Mobility from every angle.
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HOW DO WE MAKE
GLOBAL MOBILITY
HAPPEN?
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.
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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.
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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?
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- 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?
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- 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?
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- 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
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- 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