{"id":6939,"date":"2026-10-24T15:30:05","date_gmt":"2026-10-24T13:30:05","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/cabinet-gestion-patrimoine-lyon-impatries\/"},"modified":"2026-10-24T15:30:05","modified_gmt":"2026-10-24T13:30:05","slug":"cabinet-gestion-patrimoine-lyon-impatries","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/cabinet-gestion-patrimoine-lyon-impatries\/","title":{"rendered":"Which wealth management firm in Lyon supports impatriates?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

A firm that truly supports expatriates will answer four questions before offering any services: Are you eligible for the expatriate tax regime, for how long (until December 31st of the eighth calendar year following your appointment), what happens to your assets abroad during this period (French wealth tax limited to assets for five years, exemption from 50% of certain foreign-sourced income), and what health and retirement coverage do you have? If the firm responds with a contract before answering these four questions, find another firm.<\/p>\n

Balmont Conseil, a Lyon-based firm, is not independent<\/b> In regulatory terms: he receives commissions on the contracts signed. We support families who arrive, either in Lyon or via videoconference.<\/p>\n<\/div>\n

A family is recruited abroad by a company in the Lyon region. They arrive in August with two children, a foreign bank account and wallet, and an employment contract that no one has reviewed for tax purposes. The important decisions are made before starting work, not after.<\/p>\n

1. Who is an impatriate, in the tax sense?<\/strong><\/h2>\n

In everyday conversation, an expatriate is someone who moves to France. For the tax authorities, the definition is more specific. According to impots.gouv.fr (page updated April 8, 2026), the scheme applies to individuals who were tax residents outside of France for the five calendar years preceding their appointment to a new position, and who transfer their tax residence to France at that time.<\/p>\n\n\n\n\n\n\n\n\n\n
Situation<\/th>\nEligible?<\/th>\nWhat impots.gouv.fr says<\/th>\n<\/tr>\n<\/thead>\n
Recruited abroad by a company in France<\/td>\nYes, under certain conditions<\/td>\nEmployee "directly recruited from abroad to take up a position in a company in France"\u00ab<\/td>\n<\/tr>\n
Transferred within a group<\/td>\nYes, under certain conditions<\/td>\nEmployee recruited by a French company with ties to the foreign company<\/td>\n<\/tr>\n
Returning after more than five years abroad to the same group<\/td>\nYes, under certain conditions<\/td>\nEmployee recalled at the request of his employer<\/td>\n<\/tr>\n
Some leaders<\/td>\nYes, under certain conditions<\/td>\nThe scheme also benefits "certain company executives"\u00ab<\/td>\n<\/tr>\n
Arriving on their own initiative, or already residing in France at the time of recruitment<\/td>\nNo<\/td>\nExcluded from the scheme<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The household must be established in France no later than the end of the calendar year following the start of employment. The scheme ceases if you leave the host company, unless there is a change of position or employer within the group. All these conditions are detailed in your contract, and a tax ruling can help secure your position with the tax authorities.<\/p>\n

2. What the scheme provides, advantage by advantage<\/strong><\/h2>\n

The duration is the same for all income tax benefits: until December 31 of the eighth calendar year following the start of employment. For an employment start date of August 2026, this gives December 31, 2034 (conditions and duration<\/a>).<\/p>\n\n\n\n\n\n\n\n\n
Advantage<\/th>\nContent<\/th>\nCondition to be verified<\/th>\n<\/tr>\n<\/thead>\n
Impatriation bonus<\/td>\nExempt from income tax for its actual amount, or optionally fixed at a flat rate of 30% of the net taxable remuneration.<\/td>\nAmount stipulated in the contract or in an addendum established before the commencement of duties, or determinable according to objective criteria; remuneration remaining taxable at least equal to that of similar positions<\/td>\n<\/tr>\n
Income from movable capital of foreign origin<\/td>\nExempt at 50 %<\/td>\nTax treaty with administrative assistance clause<\/td>\n<\/tr>\n
Capital gains from the sale of foreign securities<\/td>\nExempt at 50 %<\/td>\nConditions relating to the depositary or the transferred company<\/td>\n<\/tr>\n
Supplementary pension and insurance contributions paid before arrival<\/td>\nSome are tax-deductible.<\/td>\nTo justify<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

See the details of the expatriation bonus<\/a> and of the\u2019exemption of 50 %<\/a>.<\/p>\n

Specifically.<\/strong> Have the employment contract reviewed before signing it: the expatriation bonus is exempt for its actual amount when it appears in the contract or in an addendum established before taking up duties, or when it is determined according to objective criteria.<\/p>\n

3. The IFI limited to assets located in France<\/strong><\/h2>\n

The French real estate wealth tax (IFI) applies to net taxable real estate assets exceeding \u20ac1,300,000 as of January 1, 2026. A French tax resident is subject to this tax on their assets both in France and abroad. An expatriate, however, is only taxed on their assets located in France until December 31 of the fifth year following the establishment of their tax residence in France, regardless of employment status (Service-Public.fr, information sheet verified on March 6, 2026). If you were to establish your tax residence in France in 2026, you will therefore be subject to this tax on your foreign assets from January 1, 2032. See the IFI for expatriates<\/a>.<\/p>\n

4. Assets held abroad: declare, then decide<\/strong><\/h2>\n

As soon as you become a French tax resident, you must declare annually any accounts opened, held, used, or closed abroad: bank accounts, life insurance policies taken out abroad, and digital asset accounts. The penalty is \u20ac1,500 per undeclared account, and \u20ac10,000 in a country without a tax treaty with France; a surcharge of 80 % may replace this penalty (Service-Public.fr, information sheet verified on July 9, 2026). During the period of the tax regime, the exemption of 50 % applies only to income and capital gains that meet the conditions in the table above: a bank statement is not sufficient to determine this; the tax treaty and the relevant country's tax agreement are required.<\/p>\n

5. Health insurance and retirement<\/strong><\/h2>\n

Universal health coverage (PUMa) applies to those who work or reside in France on a stable and regular basis. Without professional activity, you must wait three months in France before your rights are activated (Service-Public.fr, information verified on May 13, 2026). For retirement, expatriate employees can opt out of mandatory French social security schemes, with exemption from corresponding contributions (impots.gouv.fr). This is a significant decision: it is based on your future pension figures, not your net salary.<\/p>\n

For the technician.<\/strong> General tax code, article 155 B, I (BOFiP BOI-RSA-GEO-40-10-20: exemption until December 31 of the eighth year following the commencement of duties for appointments from July 6, 2016); Social security code, article L. 767-2 (non-affiliation, cited by impots.gouv.fr); tax ruling: articles L. 80 A and L. 80 B of the book of tax procedures.<\/p>\n

6. What a Lyon-based firm does for an arriving family<\/strong><\/h2>\n