A country’s tax system is a key factor to be considered when investing. As for France, not only it has an attractive business environment, but the current tax reforms are also boosting the competitiveness of its economy. A considerable benefit is the progressive drop of its corporate tax rate, being lowered from 33.3% to 28% by 2020. Moreover, France is recognized abroad for its ability to innovate and attracts start-ups. One of its significant assets is the R&D Tax Credit regime, which is the most generous R&D tax incentive in the world: it offers all companies, regardless of their size, a tax break amounting to 30% of annual R&D expenses up to €100 million, and 5% above this threshold. Finally, another key advantage to be stated is the favorable tax regime applicable to inbound assignees (impatriates), which was introduced with the aim of making France more attractive for foreign talents.