Volume: 15 Issue: 4
France has the reputation of being one of the countries in Europe with the highest tax, which means that Ligue 1 clubs may not appear as the most competitive in order to attract the best international players. However, tax incentive packages are available to foreign talent moving to France for professional purposes, which will benefit football players. Michel Collet, International Tax Partner at CMS Bureau Francis Lefebvre, in this article discusses the impatriate tax incentives granted to international players, the recent improvements to the tax system brought in by France’s 2017 Finance Bill. The incentives may be granted to players and their staff and more broadly to any professional taking up French tax residence for professional purposes.