I don't know any dev doing 120K USD (105k EURS)__as a salary in Paris. I doubt there are many. If you want to make this figures, you need to be a freelancer, which means no job safety, looking for clients, and paying for social security and requirements yourself.
French salaries for dev are in the 30k to 70k depending of your level. 70k is rare. You need to be good. To be able to negotiate or have a rare skill.
However 120K USD is not rare in the US. I had proposals for 220k.
$120k in SF is considered poverty level. And 60k Euros in Paris is nowhere close. 60k means you don't just get by you actually can live. I know because I have.
French salaries for dev are in the 30k to 70k depending of your level. 70k is rare. You need to be good. To be able to negotiate or have a rare skill.
However 120K USD is not rare in the US. I had proposals for 220k.