Germany is France's leading economic partner and one of the main host countries for French companies. Every year, thousands of employees are sent there through temporary assignments, secondments, expatriations or subsidiary creations.
Why send an employee to Germany?
Main sectors: automotive industry, construction, renewable energy, chemicals, pharmaceuticals, aerospace, IT, consulting, logistics, transport, agri-food, robotics, international trade.
Which status should you choose?
Secondment — for temporary assignments, the employee may remain affiliated to French social security under certain conditions; commonly used in construction, industry, maintenance and services.
Expatriation — when the assignment becomes long-term, the employee generally falls under the German social security scheme; the employer must adapt payroll, social contributions, social protection and reporting obligations.
Local hire — some companies choose to hire directly under a German contract, particularly for permanent set-ups.
Social protection
Germany applies European regulations coordinating social security systems, aiming to guarantee continuity of social rights while respecting local obligations.
Taxation of employees in Germany
Taxation of remuneration depends on tax residence, the length of the assignment, the place of work, the France–Germany tax treaty and the remuneration structure.
Most common mistakes
Confusion between expatriation and secondment, incorrect application of European regulations, errors in social contributions, poorly managed mobility allowances, lack of coordination between French and German payrolls.
Frequently asked questions
Can an employee be seconded to Germany? Yes, when conditions under European regulations are met and the necessary formalities are completed.
Is Split Payroll common? Yes, many international groups split remuneration between France and Germany to meet operational and tax constraints.
Besoin d'un accompagnement pour Germany ?
Nos experts en paie internationale réalisent un audit personnalisé de votre projet de mobilité vers Germany.