Expatriation : what will your employment contract be ?

The tax authorities consider persons who meet one of these 3 criteria to be domiciled in France for tax purposes.

2.2. What is the expatriate's legal situation ?

The expatriate employee is the one who has, for the same duration, 2 employment contracts :

• the initial employment contract concluded with his or her home company, which is suspended for the duration of the assignment abroad
• the local employment contract concluded with the host company which will apply throughout the duration of the assignment abroad.

At the end of the expiry of the employment contract concluded with the host company, the initial employment contract binding the employee to his or her home company is renewed, the suspension of the initial employment contract no longer having any purpose. Since the initial employment contract was never terminated, the home company must respect the expatriate employee's obligation to reintegrate into his company.

In concrete terms, the expatriation of an employee leads to :

• the signature, by the home company and the expatriate, of an amendment providing for its availability in a foreign company
• the conclusion by the foreign company of an employment contract with the expatriate.