WHAT ARE THE SPECIFIC ISSUES RELATED TO THE INTERNATIONAL MOBILITY OF EMPLOYEES IN TERMS OF WITHHOLDING TAX?

The implementation of withholding tax (WHT) as from 2019 makes it mandatory for employers to withhold tax on French income on a monthly basis on the remuneration paid to their employees.

It concerns employers established in France but may also concern those established abroad having employees exercising their duties in France.

The situation of employees working in various countries raises specific questions regarding the transition to the new withholding tax system that French or foreign businesses should anticipate by implementing adequate procedures before the end of the year.