Wealth management in Ivory Coast

«Alexis, I’ve been running a subsidiary in Abidjan for seven years. My life is here, my assets are still there. I never took the time to look at what that entailed.»

Ivory Coast hosts 19,346 French citizens registered with the consular register as of December 31, 2025, an increase of +7.00 % over one year : one of the fastest growth rates in the panel, driven by Abidjan and the dynamism of the West African subsidiaries.

It is also one of the best-covered destinations in terms of travel agreements, which few people know. The agreement of April 6, 1966 includes a An entire chapter is devoted to inheritance taxes., with a detailed breakdown property by property — buildings, business assets, professional facilities, tangible personal property — and a clear catch-all rule for everything else.

At the house of Balmont Conseil, We handle West African cases with the same rigorous documentary standards as European cases. The difference lies not in the method, but in the texts that need to be understood.

1. Why seek expertise in wealth management in Ivory Coast?

Four topics, for an expatriation that is often professional and long-term.

• The duration. Ivorian expatriations are becoming more prolonged, often beyond what was planned. Non-resident status is taking hold, and with it consequences that few anticipated — on retirement, life insurance, and inheritance.
• Transmission. The 1966 convention precisely organizes the distribution between the two States. Its catch-all rule assigns to the State of the deceased's domicile everything not covered by the special articles: this is substantive protection.
• French heritage preserved. Family residence, rental investment, savings: it continues to be taxed in France, according to the rules for non-residents.
• Dual family membership. When part of the family remained in France and the other part settled in Ivory Coast, inheritance tax depends on each person's place of residence. The calculation is done on a person-by-person basis.

2. The France ↔ Ivory Coast framework in five verified points

Here is the applicable framework, verified in the text of the convention itself and in official sources as of September 15, 2026.

The sweep rule is the most useful provision in this text. It assigns to the state of the deceased's domicile the right to tax all assets not covered by the specific articles—in other words, the bulk of a financial estate. In a case where the deceased was domiciled in Ivory Coast, this rule precludes French law from taxing these assets.

It does not single-handedly determine the fate of your heirs. Article 750 ter of the French General Tax Code remains applicable, and its third paragraph makes taxable in France assets received by an heir domiciled in France for at least six of the last ten years. The tax treaty allocates and corrects this; it is the combination of the two that must be calculated.

Ivorian domestic law is not included in this table. Tax rates, allowances, local reporting requirements, and the handling of foreign life insurance contracts: we have not verified these with a primary source, so we cannot make any definitive statements. These matters should be addressed with an authorized advisor in Côte d'Ivoire.

3. Our services: 360° support for expatriates and investors

Three projects for a lasting expatriation.

Qualification of residence and conventional reading

We first establish your tax residence under French law and the relevant tax treaty. This classification determines everything else, and it's not always what you might expect after several years of living there.

We then apply the convention asset by asset, distinguishing what falls under the special articles of the succession chapter and what falls under the catch-all rule.

• A reasoned position on tax domicile, sourced and dated.
• Conventional asset-by-asset allocation.
• Calculation of article 750 ter for each heir.

Pension rights and social protection

A long-term expatriation raises the question of the continuity of your rights. We establish the status of your rights acquired in France, how they will be settled, and the available options — joining a voluntary pension fund, buybacks, settlement schedule.

We also review your household's life and health insurance coverage, often taken out by the employer and rarely reviewed since.

French heritage and the portability of envelopes

Your French assets remain subject to French taxation: rental income at the minimum rate for non-residents under Article 197 A of the French General Tax Code (CGI), with the option to choose the average rate when more advantageous, and wealth tax on real estate. We are keeping track of the schedule and retaining all documents.

Regarding savings accounts, we look at what is kept and what is traded. One Luxembourg life insurance contract offers a stable and independent framework from the country of residence, which is important when expatriation is prolonged and trips back and forth are spaced out.

4. Methodology: our way of working

We work in four stages, and you know where you are at each stage.

1. The initial assessment. We assess your actual situation: composition of assets, project timeline, situation of each member of the household, and tax domicile of your heirs — because it is theirs that dictates, not yours.
2. The applicable reference framework. We establish, source by source and with its date, the framework that concerns you. What we do not know, we write "to be confirmed" — never anything else.
3. The arbitrations. We present you with the numerical options, along with their respective consequences, and you decide. Heritage engineering comes after the decision, not before.
4. The follow-up. An annual review, offered free of charge, which verifies that the framework has not changed — the conventions are modified, the attractiveness schemes are eliminated, the thresholds change.

5. What the firm offers you

This is what specifically distinguishes our intervention.

• Sources, not claims. Each item in your file has its reference number and date. You can check. This is the only way to work on a subject where most of the information available online is outdated.
• A single point of contact in France. We coordinate with your local advisors, we do not replace them: the internal tax regulations of the host country are handled by a qualified professional on site. Our role is to maintain overall consistency and to defend the French side of the case.
• Fees that are easy to understand. Firm fees: €500 including VAT per hour. Annual follow-up is included. No hidden kickbacks, no performance-based billing.

Frequently Asked Questions in Ivory Coast

Does the Franco-Ivorian convention really cover inheritances?

Yes, and in detail. Chapter III of the convention of April 6, 1966 is devoted to inheritance taxes, with several articles allocating taxation according to the nature of the assets.

This is more comprehensive coverage than that of Morocco, for example, where the agreement only includes a specific provision. Few expatriates in Ivory Coast are aware of this.

What does the rule applicable to my financial assets say?

The assets of the estate to which the special articles of the chapter do not apply are taxable only in the State where the deceased was domiciled at the time of death.

In practical terms, for assets primarily financial in nature held by a deceased person domiciled in Ivory Coast, this rule assigns taxation to Ivory Coast. It remains to be verified the situation of each heir with regard to Article 750 ter of the General Tax Code.

Are my children who remained in France protected by this convention?

Partially. The convention allocates the right to tax between the two states, which is a real advantage. However, Article 750 ter of the French General Tax Code continues to apply: if an heir is domiciled in France on the date of transfer and has been domiciled there for at least six years during the ten preceding years, France taxes all the assets he receives.

The convention then comes into play to correct the result, not to prevent it. It is the combined calculation that gives the actual load.

After seven years in Abidjan, am I still a French tax resident?

This depends on specific criteria: home, main place of residence, professional activity, center of economic interests, as defined in Article 4 B of the General Tax Code, and then on conventional criteria in case of conflict.

This is rarely straightforward when part of the family has remained in France. We are preparing a written, reasoned, and dated position that you can produce if asked.

Will I have to pay CSG tax on my French rent?

Yes, at the full rate of 17.2 %. The exemption from CSG and CRDS is reserved for members of a scheme in the European Economic Area, Switzerland or the United Kingdom.

The social security agreement between France and Ivory Coast is indeed in force and coordinates certain rights, but it does not grant entitlement to this exemption.

In summary

Ivory Coast is among the destinations with the best conventional coverage, boasting a comprehensive chapter on succession in a text that, despite its age, is quite old. This is a real advantage, and one that is largely overlooked.

The key issue for this destination is duration: a prolonged expatriation changes one's place of residence, pension rights, and inheritance. This is what we will examine in detail.

Firm's fees: €500 including VAT per hour. Annual follow-up is offered.

Let's review your situation

A thirty-minute exchange is all it takes to establish your tax residence and determine your inheritance tax liability. You can also start with a Free X-ray of your contracts.

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