Article | REF: AG1435 V1

The legal and tax status of expatriates

Author: Anne DEYSINE

Publication date: April 10, 2015

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3. Legal status of mobile workers

The international mobility of employees is the result of company policies, and there are many different situations. The legal framework applicable to these migrant workers is complex and fragmented, and is governed by several types of law:

  • immigration law ;

  • employment law ;

  • social protection law ;

  • tax law.

We will look at the employment contract and the two essential questions that arise in the absence of a genuine substantive international labor law, namely the applicable law and, secondly, the competent jurisdiction.

3.1 International work contract (IWC)

The international...

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Legal status of mobile workers