{"id":4384,"date":"2012-06-01T10:06:28","date_gmt":"2012-06-01T10:06:28","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=4384"},"modified":"2023-07-13T11:14:46","modified_gmt":"2023-07-13T11:14:46","slug":"tax-precautions","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/","title":{"rendered":"Tax Precautions"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;4.19.5&#8243; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||0px||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_enable_mask_style=&#8221;on&#8221; background_mask_style=&#8221;wave&#8221; background_mask_color=&#8221;rgba(0,0,0,0.08)&#8221; custom_padding=&#8221;||6px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_circle_counter title=&#8221;Estimated reading time (in minutes)&#8221; number=&#8221;2&#8243; percent_sign=&#8221;off&#8221; _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;Amiri||||||||&#8221; max_width=&#8221;137px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; title_text=&#8221;download (4)&#8221; src=&#8221;https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/06\/download-4-1.jpg&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.21.0&#8243; text_font=&#8221;Amiri||||||||&#8221; header_2_font=&#8221;Amiri||||||||&#8221; header_3_font=&#8221;Amiri||||||||&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"entry-content\">\n<p>Before accepting an <a href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/fair-hiring\/\">expatriation<\/a>, there are a few precautions to\u00a0 take\u2026 Check that you are protected on aspects as essential as retirement, taxes or even returning to France.<\/p>\n<h2>THE TYPE OF CONTRACT<\/h2>\n<p>There are two types of contracts when you are an expatriate. First, there is the secondment contract which is provided for the French employee who goes to work abroad for a period of 1 to 5 years. In this case, it is maintained under the <a href=\"https:\/\/www.justice.fr\/\">French<\/a> social security system. If he leaves for a period of more than 5 years, he then has an expatriate contract. In both cases, it is always preferable to request the application of French law because it is the most favorable, especially in terms of dismissal, paid leave and working hours\u2026<\/p>\n<h2>UNEMPLOYMENT INSURANCE<\/h2>\n<p>When going to work abroad, the French expatriate employee must also know whether or not he continues to benefit from unemployment insurance in the event of termination of his contract. In principle, all French employers must insure their employees against the risk of loss of employment. The French employee must therefore check that his employer contributes to unemployment insurance. This can be verified either by a mention in the employment contract or by a mention on the payslip (P\u00f4le emploi contribution line).<\/p>\n<h2>SOCIAL PROTECTION<\/h2>\n<p>An employee who has a secondment contract remains affiliated to French social security and continues to benefit from the same rights and obligations as an employee working in France. The expatriate employee is, for his part, subject to the social security system of the country of expatriation. If the local scheme is insufficient, he always has the option of taking out voluntary insurance under the scheme for expatriates through the Caisse des Fran\u00e7ais de l\u2019\u00e9tranger.<\/p>\n<h2>TAXES<\/h2>\n<p>The expatriate has no choice of tax domicile. If France has signed a bilateral tax treaty with the country of expatriation, it is the treaty that fixes the place of taxation and the type of income concerned and taxed. If France has not concluded a bilateral tax treaty, the expatriate is only liable to tax on income from French sources. Taxation is done by deduction at source according to a tax scale.<\/p>\n<h2>RETURN TO FRANCE<\/h2>\n<p>Before leaving, the expatriate must negotiate certain points with his employer. He must ask to benefit from a right to repatriation to France. The employer will then cover his repatriation costs and those of his family, whether it be the move or the plane tickets. The employee must also check that he will be reinstated in an equivalent position on his return to France. If the reinstatement of the employee is impossible, the company is forced to dismiss him for a real and serious reason. If this is not the case, the expatriate can challenge his dismissal to the prud\u2019hommes.<br \/>DAMY law firm, Nice, Expatriation: precautions to take in social matters, Update 2022<\/p>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Before accepting an expatriation, there are a few precautions to\u00a0 take\u2026 Check that you are protected on aspects as essential as retirement, taxes or even returning to France. THE TYPE OF CONTRACT There are two types of contracts when you are an expatriate. First, there is the secondment contract which is provided for the French [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[33,1],"tags":[],"class_list":["post-4384","post","type-post","status-publish","format-standard","hentry","category-droit-fiscal","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy<\/title>\n<meta name=\"description\" content=\"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy\" \/>\n<meta property=\"og:description\" content=\"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\" \/>\n<meta property=\"og:site_name\" content=\"Soci\u00e9t\u00e9 d&#039;avocats Damy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/niceavocats.fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2012-06-01T10:06:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-13T11:14:46+00:00\" \/>\n<meta name=\"author\" content=\"Kevin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kevin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\"},\"author\":{\"name\":\"Kevin\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\"},\"headline\":\"Tax Precautions\",\"datePublished\":\"2012-06-01T10:06:28+00:00\",\"dateModified\":\"2023-07-13T11:14:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\"},\"wordCount\":831,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"articleSection\":[\"Droit fiscal\",\"Non classifi\u00e9(e)\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\",\"name\":\"Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\"},\"datePublished\":\"2012-06-01T10:06:28+00:00\",\"dateModified\":\"2023-07-13T11:14:46+00:00\",\"description\":\"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on\",\"breadcrumb\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Precautions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"name\":\"Soci\u00e9t\u00e9 d&#039;avocats Damy\",\"description\":\"Justice - Confiance - Efficacit\u00e9\",\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\",\"name\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\",\"alternateName\":\"Gr\u00e9gory DAMY\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"contentUrl\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"width\":1890,\"height\":1417,\"caption\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\"},\"image\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/niceavocats.fr\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\",\"name\":\"Kevin\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy","description":"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/","og_locale":"en_US","og_type":"article","og_title":"Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy","og_description":"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on","og_url":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/","og_site_name":"Soci\u00e9t\u00e9 d&#039;avocats Damy","article_publisher":"https:\/\/www.facebook.com\/niceavocats.fr\/","article_published_time":"2012-06-01T10:06:28+00:00","article_modified_time":"2023-07-13T11:14:46+00:00","author":"Kevin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kevin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#article","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/"},"author":{"name":"Kevin","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870"},"headline":"Tax Precautions","datePublished":"2012-06-01T10:06:28+00:00","dateModified":"2023-07-13T11:14:46+00:00","mainEntityOfPage":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/"},"wordCount":831,"commentCount":0,"publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"articleSection":["Droit fiscal","Non classifi\u00e9(e)"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/","name":"Tax Precautions - Soci\u00e9t\u00e9 d&#039;avocats Damy","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website"},"datePublished":"2012-06-01T10:06:28+00:00","dateModified":"2023-07-13T11:14:46+00:00","description":"Tax Precautions Before accepting an expatriation, there are a few precautions to take\u2026 Check that you are protected on","breadcrumb":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/tax-precautions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/gregorydamy.niceavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Tax Precautions"}]},{"@type":"WebSite","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","name":"Soci\u00e9t\u00e9 d&#039;avocats Damy","description":"Justice - Confiance - Efficacit\u00e9","publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization","name":"Soci\u00e9t\u00e9 d'Avocats DAMY","alternateName":"Gr\u00e9gory DAMY","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","contentUrl":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","width":1890,"height":1417,"caption":"Soci\u00e9t\u00e9 d'Avocats DAMY"},"image":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/niceavocats.fr\/"]},{"@type":"Person","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870","name":"Kevin","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/"}]}},"_links":{"self":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=4384"}],"version-history":[{"count":0,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4384\/revisions"}],"wp:attachment":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=4384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=4384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=4384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}