7: Provisions applicable to impatriates

I. – 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject to tax on the elements of their remuneration directly linked to this situation or, by option, up to 30% of their remuneration. The first paragraph is applicable provided that the…