{"id":14451,"date":"2016-01-05T10:30:52","date_gmt":"2016-01-05T09:30:52","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14451"},"modified":"2024-09-26T17:05:33","modified_gmt":"2024-09-26T15:05:33","slug":"detache-ou-expatrie-quel-statut-choisir","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/","title":{"rendered":"D\u00e9tach\u00e9 ou expatri\u00e9 : quel statut choisir ?"},"content":{"rendered":"<p style=\"text-align: justify;\">D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts d&rsquo;un salari\u00e9 envoy\u00e9 en mission dans un pays \u00e9tranger. Le d\u00e9tachement ou l\u2019expatriation.<\/p>\n<p style=\"text-align: justify;\">Le salari\u00e9 d\u00e9tach\u00e9 continue de b\u00e9n\u00e9ficier de la protection sociale fran\u00e7aise. La dur\u00e9e du d\u00e9tachement peut aller jusqu\u2019\u00e0 24 mois selon le pays de destination. L&rsquo;entreprise maintient le contrat de travail,\u00a0 et le salari\u00e9 d\u00e9tach\u00e9 reste dans les effectifs de la soci\u00e9t\u00e9 fran\u00e7aise.<\/p>\n<p style=\"text-align: justify;\">L&rsquo;expatriation, au contraire, suspend le contrat de travail. Le nouvel employeur (l&rsquo;entreprise locale) mettra en place un nouveau contrat. L\u2019expatri\u00e9 ne b\u00e9n\u00e9ficiera plus de la protection sociale fran\u00e7aise mais de celle du pays d\u2019accueil.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur les statuts de d\u00e9tach\u00e9 ou d&rsquo;expatri\u00e9<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Le d\u00e9tachement<\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11806 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-2-gimp-70-1-300x298.jpg\" alt=\"Contrat 2 gimp 70\" width=\"84\" height=\"83\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-2-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-2-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-2-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/contrat-2-gimp-70-1.jpg 362w\" sizes=\"(max-width: 84px) 100vw, 84px\" \/>Le statut de salari\u00e9 d\u00e9tach\u00e9 est en principe privil\u00e9gi\u00e9 pour des missions de courte dur\u00e9e. Cependant, la dur\u00e9e du d\u00e9tachement ainsi que sa prolongation d\u00e9pend du pays dans lequel est d\u00e9tach\u00e9 le salari\u00e9. Son contrat de travail initial est alors maintenu mais fera l\u2019objet d\u2019un avenant.<\/p>\n<p style=\"text-align: justify;\">Le salari\u00e9 d\u00e9tach\u00e9 dans un pays membre de l\u2019Union europ\u00e9enne reste affili\u00e9 \u00e0 la protection sociale fran\u00e7aise pendant la dur\u00e9e de sa mission sous r\u00e9serve du respect des conditions suivantes :<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Le salari\u00e9 est d\u00e9j\u00e0 soumis \u00e0 la l\u00e9gislation fran\u00e7aise avant le d\u00e9tachement\u00a0;<\/li>\n<li>Son employeur exerce son activit\u00e9 en France\u00a0;<\/li>\n<li>La dur\u00e9e du d\u00e9tachement ne doit pas d\u00e9passer 24 mois\u00a0;<\/li>\n<li>Le salari\u00e9 ne doit pas \u00eatre envoy\u00e9 en d\u00e9tachement pour remplacer une personne elle-m\u00eame parvenue au terme de son d\u00e9tachement.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-10733 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"57\" height=\"47\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 57px) 100vw, 57px\" \/>De plus, une p\u00e9riode de carence est pr\u00e9vue par le code de la s\u00e9curit\u00e9 sociale, le salari\u00e9 qui a d\u00e9j\u00e0 \u00e9t\u00e9 d\u00e9tach\u00e9 pour la p\u00e9riode maximale ne peut \u00eatre d\u00e9tach\u00e9 de nouveau dans le m\u00eame pays et pour la m\u00eame entreprise dans le pays d\u2019accueil qu\u2019apr\u00e8s un d\u00e9lai de 2 ans.<\/p>\n<p style=\"text-align: justify;\">L\u2019employeur doit au pr\u00e9alable obtenir une attestation de la l\u00e9gislation applicable au salari\u00e9 concern\u00e9 aupr\u00e8s de la CPAM (formulaire A1) pour une mission dont la dur\u00e9e est inf\u00e9rieure ou \u00e9gale \u00e0 24 mois. Cette demande comporte notamment les motifs de la mission et le lieu o\u00f9 elle va s\u2019exercer. En cas de prolongation du d\u00e9tachement, l\u2019employeur doit refaire la demande aupr\u00e8s du m\u00eame organisme. En revanche, pour une mission de plus de 24 mois, la demande s\u2019effectue aupr\u00e8s du CLEISS\u00a0<span class=\"s1\">(Centre des liaisons europ\u00e9ennes et internationales de S\u00e9curit\u00e9 sociale).<\/span><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-10689 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/06\/embauche-dun-ressortissant-europeen-300x290.gif\" alt=\"Carte de l'Europe pour l'embauche des ressortissant europ\u00e9ens\" width=\"79\" height=\"76\" \/>Dans le cadre d\u2019un d\u00e9tachement dans l\u2019UE, l\u2019EEE ou la Suisse, les cotisations sociales fran\u00e7aises sont dues mais pas celles du pays d\u2019accueil.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">L\u2019expatriation<\/span><\/h2>\n<p style=\"text-align: justify;\">Le statut expatri\u00e9 se caract\u00e9rise essentiellement par le travail pour le compte de l\u2019entreprise d\u2019accueil, une longue dur\u00e9e de mise \u00e0 disposition \u00e0 l\u2019\u00e9tranger et la r\u00e9mun\u00e9ration fix\u00e9e et vers\u00e9e par l\u2019entreprise d\u2019accueil. De plus, l\u2019expatri\u00e9 ne d\u00e9pend plus du r\u00e9gime de S\u00e9curit\u00e9 sociale fran\u00e7aise et ne fait plus partie de l\u2019effectif de l\u2019entreprise d\u2019origine.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11779 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/veu-vert-ou-rouge-gimp-70-1-300x165.jpg\" alt=\"d\u00e9blocage PEE PERCO\" width=\"89\" height=\"49\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/veu-vert-ou-rouge-gimp-70-1-300x165.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/veu-vert-ou-rouge-gimp-70-1.jpg 640w\" sizes=\"(max-width: 89px) 100vw, 89px\" \/>L\u2019employeur doit formaliser l\u2019expatriation par un avenant au contrat de travail pr\u00e9voyant sa mise \u00e0 disposition dans une entreprise \u00e9trang\u00e8re et indiquer notamment\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019identit\u00e9 du salari\u00e9 et de l\u2019entreprise\u00a0;<\/li>\n<li>La dur\u00e9e de l\u2019expatriation\u00a0;<\/li>\n<li>Le pays d\u2019affectation\u00a0;<\/li>\n<li>La devise servant au paiement de la r\u00e9mun\u00e9ration\u00a0;<\/li>\n<li>La dur\u00e9e du travail\u00a0;<\/li>\n<li>Les cong\u00e9s pay\u00e9s\u00a0;<\/li>\n<li>Les avantages en esp\u00e8ces et en nature li\u00e9s \u00e0 l\u2019expatriation\u00a0;<\/li>\n<li>Les conditions de rapatriement du salari\u00e9\u2026<\/div><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">Le contrat de travail<\/h4>\n<p style=\"text-align: justify;\">L&rsquo;entreprise suspend le contrat de travail initial pendant la dur\u00e9e de la mission \u00e0 l\u2019\u00e9tranger.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9839 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/Contrat-5-300x142.png\" alt=\"Deux personnages se serrant la main pour illustrer l'entretien professionnel\" width=\"126\" height=\"60\" \/>En effet, le salari\u00e9 expatri\u00e9 doit \u00eatre titulaire d\u2019un contrat de travail local conclu avec l\u2019entreprise d\u2019accueil qui s\u2019appliquera pendant toute la dur\u00e9e de la mission \u00e0 l\u2019\u00e9tranger.<\/p>\n<p style=\"text-align: justify;\">Ce contrat doit \u00eatre identique \u00e0 celui des salari\u00e9s locaux avec un salaire et une protection sociale locale de m\u00eames niveaux que ceux pratiqu\u00e9s par le pays d\u2019accueil. Cependant,\u00a0 nous recommandons certaines clauses :<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019objet du contrat\u00a0;<\/li>\n<li>La p\u00e9riode d\u2019essai\u00a0;<\/li>\n<li>La couverture sociale\u00a0;<\/li>\n<li>Les conditions de r\u00e9int\u00e9gration \u00e0 l\u2019issue de la mission \u00e0 l\u2019\u00e9tranger\u00a0;<\/li>\n<li>La reprise de l\u2019anciennet\u00e9 pass\u00e9e \u00e0 l\u2019\u00e9tranger\u00a0;<\/li>\n<li>Les conditions de rupture du contrat\u00a0;<\/li>\n<li>La loi nationale applicable au contrat.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5357 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/creation-dentreprise.jpg\" alt=\"Cr\u00e9ation d'entreprise\" width=\"92\" height=\"84\" \/>Le salari\u00e9 expatri\u00e9 ne rel\u00e8ve alors plus de la s\u00e9curit\u00e9 sociale fran\u00e7aise et doit en principe \u00eatre affili\u00e9 au r\u00e9gime du pays dans lequel il exerce son activit\u00e9. N\u00e9anmoins, afin d\u2019am\u00e9liorer ses droits, le salari\u00e9 peut s\u2019affilier au r\u00e9gime volontaire des expatri\u00e9s aupr\u00e8s de la CFE (Caisse des Fran\u00e7ais de l\u2019Etranger). Cette adh\u00e9sion facultative \u00e0 la CFE peut \u00eatre une d\u00e9marche individuelle du salari\u00e9 ou r\u00e9sulter d\u2019une d\u00e9marche faite par l\u2019employeur. Dans ce cas, l\u2019employeur doit prendre \u00e0 sa charge une partie des cotisations (assurance maladie, maternit\u00e9, invalidit\u00e9, accident du travail ou vieillesse).<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5445 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/depot-comptes-1.jpg\" alt=\"inventaire des stocks\" width=\"108\" height=\"81\" \/>En conclusion, l\u2019employeur doit savoir \u00e9valuer le co\u00fbt des d\u00e9penses. Il doit aussi conna\u00eetre la dur\u00e9e de la mission du salari\u00e9 afin de choisir le statut appropri\u00e9. En effet, le statut d\u00e9tach\u00e9 entra\u00eenera vraisemblablement une hausse au niveau du salaire. Il faudra faire face aux difficult\u00e9s engendr\u00e9es par le d\u00e9tachement. <span class=\"s1\">Et l\u2019employeur paiera les cotisations sociales fran\u00e7aises sur ce salaire augment\u00e9.<\/span><\/p>\n<h4 style=\"text-align: justify;\">Statistiques<\/h4>\n<p style=\"text-align: justify;\">Vous trouverez ci-dessous les statistiques des fran\u00e7ais \u00e9tablis \u00e0 l\u2019\u00e9tranger. Le fran\u00e7ais (d<span class=\"s1\">\u00e9tach\u00e9 ou expatri\u00e9)<\/span> a tendance \u00e0 partir plut\u00f4t dans l\u2019Europe occidentale. (<span class=\"s1\">Ces chiffres ne prennent cependant en compte que les fran\u00e7ais inscrits aupr\u00e8s des consulats. On estime g\u00e9n\u00e9ralement que le nombre total des fran\u00e7ais \u00e0 l\u2019\u00e9tranger est plus proche du double).<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12389 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/12\/graphique-tableau-art-max.png\" alt=\"graphique tableau art max\" width=\"584\" height=\"349\" \/><\/p>\n<p>En 2014, ces 15 pays repr\u00e9sentent 67,37% des fran\u00e7ais \u00e9tablis \u00e0 l\u2019\u00e9tranger.<\/p>\n<p class=\"p1\"><span class=\"s1\">D\u00e9tach\u00e9 ou expatri\u00e9 ? Pour plus d\u2019informations sur ces statuts, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/actualites-travailleur-detache-cest-quoi\/\"><span class=\"s3\">Actualit\u00e9s : un travailleur d\u00e9tach\u00e9 c\u2019est quoi ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/developper-activite-a-letranger-bureau-de-liaison\/\"><span class=\"s3\">D\u00e9velopper son activit\u00e9 \u00e0 l\u2019\u00e9tranger : le bureau de liaison<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/consequences-fiscales-sociales-expatriation-salarie\/\"><span class=\"s3\">Cons\u00e9quences fiscales et sociales de l\u2019expatriation du salari\u00e9<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts d&rsquo;un salari\u00e9 envoy\u00e9 en mission dans un pays \u00e9tranger. Le d\u00e9tachement ou l\u2019expatriation. Le salari\u00e9 d\u00e9tach\u00e9 continue de b\u00e9n\u00e9ficier de la protection sociale fran\u00e7aise. La dur\u00e9e du d\u00e9tachement peut aller jusqu\u2019\u00e0 24 mois&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-14451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l&#039;\u00e9tranger. Analyse des cons\u00e9quences pour l&#039;entreprise et le salari\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l&#039;\u00e9tranger. Analyse des cons\u00e9quences pour l&#039;entreprise et le salari\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-05T09:30:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:05:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"638\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"D\u00e9tach\u00e9 ou expatri\u00e9 : quel statut choisir ?\",\"datePublished\":\"2016-01-05T09:30:52+00:00\",\"dateModified\":\"2024-09-26T15:05:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\"},\"wordCount\":1093,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg\",\"articleSection\":[\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\",\"url\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\",\"name\":\"D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg\",\"datePublished\":\"2016-01-05T09:30:52+00:00\",\"dateModified\":\"2024-09-26T15:05:33+00:00\",\"description\":\"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l'\u00e9tranger. Analyse des cons\u00e9quences pour l'entreprise et le salari\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg\",\"width\":638,\"height\":359,\"caption\":\"choisir 10\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9tach\u00e9 ou expatri\u00e9 : quel statut choisir ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable","description":"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l'\u00e9tranger. Analyse des cons\u00e9quences pour l'entreprise et le salari\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/","og_locale":"fr_FR","og_type":"article","og_title":"D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable","og_description":"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l'\u00e9tranger. Analyse des cons\u00e9quences pour l'entreprise et le salari\u00e9.","og_url":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-01-05T09:30:52+00:00","article_modified_time":"2024-09-26T15:05:33+00:00","og_image":[{"width":638,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"D\u00e9tach\u00e9 ou expatri\u00e9 : quel statut choisir ?","datePublished":"2016-01-05T09:30:52+00:00","dateModified":"2024-09-26T15:05:33+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/"},"wordCount":1093,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg","articleSection":["Juridique"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/","url":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/","name":"D\u00e9tach\u00e9 ou expatri\u00e9 ? | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg","datePublished":"2016-01-05T09:30:52+00:00","dateModified":"2024-09-26T15:05:33+00:00","description":"D\u00e9tach\u00e9 ou expatri\u00e9 sont les deux statuts des salari\u00e9s envoy\u00e9s \u00e0 l'\u00e9tranger. Analyse des cons\u00e9quences pour l'entreprise et le salari\u00e9.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/isir-10-1.jpg","width":638,"height":359,"caption":"choisir 10"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/detache-ou-expatrie-quel-statut-choisir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"D\u00e9tach\u00e9 ou expatri\u00e9 : quel statut choisir ?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=14451"}],"version-history":[{"count":5,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14451\/revisions"}],"predecessor-version":[{"id":70308,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14451\/revisions\/70308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11205"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=14451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=14451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=14451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}