SETTLING IN - CultureShock! A Survival Guide to Customs and Etiquette - page 151

the length of annual residency, everyone should check
with their employer or the tax bureau in their home
country to determine its domicile requirements. EU
nationals working in France on secondment are generally
not liable for French taxes, but determinations should
be reached in advance.
British citizens should request a non-resident ruling by
the Inspector of Taxes. Inquire at Inland Revenue: General
Services Unit; enquiries tel: [phone]; website:
http://www.inlandrevenue.gov.uk.
All Americans must file a federal tax return, although there
is a tax exemption on income earned abroad. A Tax Guide
for U.S. Citizens and Residents Abroad or the Overseas Tax
Package is available from the Internal Revenue Service Forms
Distribution Centre, PO Box 25866, Richmond VA 23289;
US tel: [phone]. Check with the tax department
in your home state before departure because state
requirements vary widely. You might also contact the IRS
office at the American Embassy in Paris (Tel: [phone];
website: http://france.embassy.gov/irs.html). Much of this
information is available online at http://www.irs.gov.
Sécurité Sociale
Cotisations sociales are paid by companies and all workers,
both salaried and self-employed. For salaried employees
this generally covers health insurance, disability, retirement
pensions and unemployment insurance. Companies
withhold a percentage from the employee's paycheck, and
the amount is recorded on the pay slip.
Some embassies have booklets that detail the rights of
their citizens working abroad. Self-employed people must
pay taxes to URSSAF and must subscribe to a basic health
and pension plan, both of which are expensive; (website:
http://www.urssaf.fr). The expected amount is about 40 per
cent of your revenue. For information on 'La sécu', access
their website at http://www.securite-sociale.fr.
Bilateral agreements also apply t o British salaried
employees working abroad for their company under 12
months. Transferred employees will need to provide an