It’s usual to talk in “brut” in France, and it means mid-tax. 60k€ “brut” = 90k TCO = 45k€ in the pocket of the employee.

That’s already a good salary for a mature dev in France (Paris +20%), and going above requires being intrapreneur/team lead/low manager. Americans usually say it’s shit pay.

Almost always pre-tax, only exception I know is Italy. They seem to talk post-tax