The system of taxation comprises various direct and indirect taxes, some of which will affect the professional and managerial staff during their stay.

Direct taxes:

• Income tax for individuals (IRPP): This general tax, applied progressively from a base rate, is levied on all income (salary, shares, investments, and so forth) and takes the taxpayer's family situation into account. It applies to foreign residents who stay in France for more than six months.
• The general social security contribution (CSG) amounts to 8% calculated on 95% of your income and is withheld at source by your employer;
• Residence tax (taxe d'habitation) is levied on persons occupying a dwelling on 1 January of the year in question.
• Property tax (taxe foncière) is levied on individuals registered as the owners of dwellings on 1 January of the year in question.

• The main indirect tax is value-added tax, or VAT (T.V.A.), which is levied on all products at a constant rate of 19.60%.