Complex walking tasks, including change of direction, patterns and rhythms, require more attentional resources than simple walking and significantly impact walking performance, especially among ageing and neurological populations. More studies are focusing on complex walking situations, with or without the addition of cognitive tasks, creating a multitude of walking situations. Facing the lack of a clear and extensive definition of complex walking, this narrative review aims to identify and more precisely characterize situations and related tests, gain a better understanding of the behavioral adaptations in ageing and neurological populations, and report the clinical applications of complex walking. Based on the studies gathered, we propose a framework that categorizes the different forms of complex walking, considering whether a cognitive task is added or not, as well as the number of distinct objectives within the situation. We observed that combining complex walking tasks with a cognitive assignment places even greater strain on attentional resources, resulting in a more pronounced decline in walking or cognitive performance, or both. This work highlights the relevance of the complex walking as a simple tool for the early detection of cognitive impairments and the risk of falls, and its potential value in cognitive-motor rehabilitation. Future studies should explore the diversity of complex walking tasks in real-life simulated through extended virtual environments.