Employees sent abroad by their employer in France (or from income taxation in 2006, in another Member State of the European Community or another State party to the Agreement on the European Economic I. e (EEA) has concluded with France a tax treaty containing an administrative assistance clause in the fight against tax evasion), which are considered resident in France but posted abroad, are subject ittee taxation in France under the same conditions as a person lawfully residing in France. However, these employees are exempt from tax loss.

Tax exemption on income ra total for wages earned in compensation for their activities abroad.

If salaries were subject to a foreign income tax equal to 2 / 3 of that would be due in France on the same low e tax (Section 81 AI of the Revenue Code).

Or if the wages earned are related to an activity carried out abroad for a period exceeding 183 days during a period of 12 consecutive months yew (Article 81 A II of the General Tax Code). Since 1 January 2006, this period is 120 days only for employees engaged in the exploration business overseas.

The partial exemption will be if any of the preceding conditions are not met.

In this case, an employee posted abroad will be taxed on the wages he would have received if he had actually done its business in France. Are excluded the imposition of any surcharges associated with expatriation.

Since 1 January 2006, the partial exemption is subject to the following criteria (Article 81 A II of the General Tax Code):

* Stays must be made solely in the interest of the employer and direct.
* Stays must be determined beforehand in amount and must be related to duration and place of stay without the supplement e remuneration may exceed 40% of earnings.
* The extra pay must be justified by a move requiring a residence of an effective duration of at least 24 hours in another state.

are affected by this measure of total or partial relief workers working in one of the following activities:

* Construction site or installation.
* Installation, commissioning and expl oitation of industrial plants.
* Research and resource extraction
* Business Development: After a review of the case and if the prospect has led to the establishment of French companies in fl store.

To qualify for these exemptions or partial, must be a French citizen or resident of a foreign State have signed an agreement with France that includes a non-discrete imine.

In all cases we recommend that you refer you to a tax advisor and / or a lawyer specializing in international taxation to determine exactly which taxes will be applicable ble.

[16-10-2010]