Travailleur étranger pour les jeux olympiques et paralympiques 2024 : vous pourriez bénéficier d’un dégrèvement d’impôt sur le revenu
Are you planning to work temporarily in France as part of the organization of the Paris 2024 Olympic or Paralympic Games? You could benefit from a tax exemption on your income earned in France during this period.
The French government is considering granting income tax relief to certain professionals working at the Paris 2024 Olympic and Paralympic Games. The aim is to avoid double taxation of your income in France and your country of origin. To benefit from this relief, you must meet several conditions:
- Your tax residence must be in a state or territory that has not entered into a convention with France aimed at avoiding situations of double taxation.
- You must be temporarily present in France solely for the purpose of participating in or carrying out activities directly related to the organization of the Paris 2024 Olympic and Paralympic Games.
Amount of the tax relief
The amount of the tax relief is equal to the tax you paid abroad on this income. This way, you avoid double taxation.
Note: the characteristics of this tax must be similar to those of French income tax. Furthermore, the amount of the tax relief must not exceed the French tax due on this income alone.
Incomes affected by this measure
The income you received during the years 2023 to 2025 would be affected.
Concrete example: You have an Olympic identity and accreditation card (CIOM) for the Paris 2024 Olympic and Paralympic Games. This card was issued to you by the Organizing Committee for the Olympic Games (COJO), acting on behalf of the International Olympic Committee (IOC). The CIOM establishes your identity and grants you access to the venues, locations, and events under the COJO’s responsibility. It allows you to perform the duties for which you are paid. Your country of origin has not signed a double taxation agreement with France. Your remuneration may not be taxed in France.
Your country of origin has not signed a double taxation agreement with France. Your income may not be taxed in France.
The 2024 Summer Olympic Games, officially the Games of the XXXIII Olympiad, or Paris 2024, is an upcoming international multi-sport event. The Games are scheduled to take place from July 26, 2024, to August 11, 2024, in Paris. On September 13, 2017, the IOC awarded Paris the hosting of the 2024 Olympic and Paralympic Games.
This decision was formalized in the Host City Contract. The IOC President, the President of the French National Olympic and Sports Committee (CNOSF), and the Mayor of Paris signed this contract on the day the Games were awarded. The French government is committed to ensuring their success. The 2023 budget confirms this commitment with the allocation of nearly €295 million in budgetary funds, including:
• 270 million euros for the financing of the Olympic Works Delivery Company (SOLIDEO);
• 25 million euros for the financing of the organization of the Paralympic Games.
In addition, the State has allocated €11 million to the national program for the purchase of 400,000 tickets. Half of this sum will be released in 2023. The tickets are intended for various groups: schoolchildren and young people with deserving backgrounds, volunteers in the sports movement, people with disabilities and their caregivers, as well as State employees involved in the organization of the Olympic and Paralympic Games.