1a: Provisions applicable to employees seconded abroad and to certain seagoing personnel

I. – Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may benefit from an exemption from income tax on the salaries received as remuneration for the activity carried out in the State to which they are sent. The employer must be established in…