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French Parliament approves new immigration law
On 25 January 2024, the French Constitutional Council concluded that 34 out of 86 articles of the new French immigration law (approved by the French Parliament on 19 December 2023) are unconstitutional, fully or in part. The remaining 52 articles, which were deemed constitutional, were promulgated on 26 January 2024. A number of measures added by the French Parliament that may have impacted family members of foreign employees were deemed unconstitutional (including several that impose restrictive conditions in connection with the family reunification process). Additionally, the requirement for applicants to legalize all civil status documents in connection with immigration formalities was also deemed unconstitutional.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.