France

Recent significant developments impacting the taxation of individuals include the following:

COVID-19 and cross-borders workers

Agreements were reached with Germany, Belgium, Switzerland, Luxembourg, and Italy so that frontier workers benefiting from the specific tax regimes for workers living and working in frontier areas can continue to benefit from them, even if they were forced to stay at home during the health crisis linked to COVID-19. Some of these agreements have also been extended to frontier workers who are not eligible for those tax regimes.

These agreements have been renewed until 31 March 2022.