6. Conclusion

There will always be seconded and expatriate employees, but company practices, as well as the legal and regulatory framework, are constantly evolving. Governments, and France among them, are seeking to simplify and coordinate regimes as much as possible, so that the rules do not constitute too great an obstacle to mobility.

As we have said, the European Union provides a favorable framework. This is not yet the case in certain countries that have signed neither a social security nor a tax agreement with France. In these situations, the role of the company is even more crucial.

In short, this is just an introductory overview. This field is constantly changing, and is specific to each country and each situation. It is therefore essential to refer to legal or country-specific works, to the websites of institutions such as the French tax authorities,...