France published a new immigration law on March 8, in support of previous announcements that seek to improve the existing immigration categories and introduce a "Talent Passport" concept. The new law includes the following changes: (i) certain foreign nationals may obtain multi-annual residence permits such as those in the "Talent Passport" and the new intra-company transfer immigration categories; (ii) certain immigration categories may obtain a residence permit without first obtaining a work permit; (iii) compulsory work permit applications for short-term assignments for less than three months will no longer be needed in certain industries; and (iv) the maximum duration of intra-company assignments will be limited to three years in circumstances where the assignee will not have a local French contract. The rules come into effect in the later part of 2016 and employers should ensure that they consider these new rules when planning assignments to France in that time-frame.

A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details.

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