Income tax on a Frenchman who goes to live or work abroad - Tax shelter in France

You are a seconded employee if you meet the following 4 conditions:

• Your tax residence is in France
• You have an employment contract
• Your employer is based in France or the European Union, Norway, Iceland or Liechtenstein
• Your employer sends you out of France and out of the country where it is established (for example, is established in Germany and sends you to Spain).

It's the tax services that appreciate your situation.

As a posted employee, you may, under certain conditions, benefit from a tax exemption on wages received during your stay abroad.

In particular, you must meet one of the following conditions:

• To have received remuneration subject to tax in the State in which you carry on your business, provided that this tax is at least equal to 2/3 of the tax you would have paid in France
• Have been employed for more than 183 days in a consecutive 12-month period. This activity concerned a construction or assembly site, the installation of industrial plants, their start-up, their exploitation and related engineering, the search for or extraction of natural resources or navigation on board ships registered in the French International Register.
• Have been engaged in commercial prospecting activities for more than 120 days during a period of 12 consecutive months

Contact your personal income tax department to find out about your personal tax situation.