Wealth management in Ireland

«"Alexis, I went to work in tech in Dublin four years ago. I'm starting to build up some assets here. Do I need to plan ahead for anything, or will everything sort itself out between European countries?"»

Ireland is home to 11,932 French citizens registered with the consulate as of December 31, 2025 (an increase of 1.53% year-on-year). It is a young community, concentrated in Dublin and strongly linked to the European headquarters of major technology and pharmaceutical companies.

This youthfulness explains why the question of inheritance is often raised too late. At thirty, retirement and inheritance seem distant; yet, this is precisely the period when choices regarding investment vehicles and residence have their most lasting effects—particularly because the Franco-Irish convention dates from 1968 and does not cover income tax.

At the house of Balmont Conseil, We approach Irish issues by focusing on what is decided early and costs dearly later: envelopes, pension rights, and the transfer between two countries that have nothing in common on this ground.

1. Why seek expertise in wealth management In Ireland?

Three European advantages, one shortcoming, and one Irish peculiarity.

• Social security contributions. An affiliate of the Irish scheme is exempt from CSG and CRDS on his French source capital income: 7.5 % instead of 17.2 %.
• The exit tax. The payment deferral is automatic and without guarantee for departure to a Member State. The constraint is reduced to a mere formality.
• The absence of a succession agreement. There is no clear division of the right to tax on death between France and Ireland. This is the blind spot in the matter.
• The "corporate shares" component. Irish technology careers often come with share and option grants. Their tax treatment depends on the place of employment, the timing of acquisition, and residence at the time of disposal — three variables that can be managed.

2. The France ↔ Ireland framework in five verified points

Here is the applicable framework, verified in official sources as of September 15, 2026. The convention is old and its scope is narrow.

France has concluded inheritance agreements with only eight out of twenty-seven member states. — Germany, Austria, Belgium, Spain, Finland, Italy, Portugal, and Sweden. Ireland is not included. Membership in the European Union does not alter this matter, which remains a national responsibility.

Consequence. Article 750 ter of the French General Tax Code applies without any treaty adjustment. Paragraph 3 makes all assets received by an heir domiciled in France for at least six of the last ten years taxable in France. Only Article 784 A of the French General Tax Code allows for the crediting of foreign tax paid, up to the limit of the French tax due on assets located outside France.

This point is particularly relevant to young expatriates. Many will inherit from parents who remained in France before they themselves had anything to pass on. In this respect, paragraph 1 of Article 750 ter applies: since the deceased was domiciled in France, France taxes their entire worldwide estate, regardless of the heir's residence.

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

Three projects, tailored for an early or mid-career expatriation.

Envelopes, company shares and divestment schedule

We are reviewing your employee share ownership plans: the nature of the instruments, the acquisition schedule, the location where the business was conducted during the reference period, and the residence at the time of the transfer. These four parameters determine which state will tax the shares and at what rate.

We then examine your French investment vehicles—life insurance, equity savings plans, employee savings plans—and what happens to each one. Some remain unaffected, while others lose their appeal and warrant rebalancing.

• Analysis of shareholding instruments and their tax calendar.
• Exit from each French envelope after departure.
• Decisions to be made before the termination of tax residency.

Activation of the CSG and CRDS exemption

We verify that your Irish affiliation entitles you to the exemption, that boxes 8SH or 8SI are completed, and that the supporting documentation is up to date. If necessary, we will review a claim for the years not yet time-barred.

Many European expatriates pay 17.2 % instead of 7.5 % because they have not taken this step, which does not happen automatically.

Preparing for two-way transmission

In the absence of an agreement, we model the two scenarios: what you will receive from France, and what you will transmit from Ireland. The applicable paragraphs of Article 750 ter are not the same.

Finally, we examine the portability of your media. One Luxembourg life insurance contract falls under the European freedom to provide services and seamlessly supports a subscriber who changes Member State — an advantage when the career is still mobile.

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 Ireland

Is there a treaty on inheritance between France and Ireland?

No. The Franco-Irish convention of March 21, 1968, only concerns income tax. No text governs inheritances or gifts between the two countries.

Common membership in the European Union does not change anything: inheritance tax falls under the jurisdiction of the States, and France has concluded inheritance agreements with only eight out of twenty-seven Member States.

If I inherit from my parents who remained in France, am I affected?

Yes. Paragraph 1 of Article 750 ter of the General Tax Code makes all the assets of a deceased person domiciled in France taxable in France, whether located in France or abroad, regardless of the heir's residence.

Your move to Dublin therefore does not change the French tax treatment of this inheritance. However, it may affect your own situation in Ireland, a point that should be verified with a qualified advisor on site.

Will my company shares be taxed in France or Ireland?

This depends on the nature of the instrument, where you carried out your activity during the period of acquisition of the rights, and your residence at the time of the transfer.

The 1968 convention provides the framework for allocation, but it is outdated and does not explicitly address all modern instruments. This is typically a case where a written position, argued beforehand, is far more valuable than an impromptu explanation three years later.

How can I obtain an exemption from CSG (General Social Contribution) on my French rental income?

By being affiliated to a compulsory Irish social security scheme, and declaring it: boxes 8SH or 8SI of the 2042 C declaration, with proof of affiliation retained.

Your French-source property income and capital gains are then subject only to the solidarity levy of 7.5 %, instead of 17.2 %.

When should we deal with all of this?

Sooner than you might think. Investment portfolio allocation decisions are made before the termination of tax residency, and the treatment of company shares is prepared during the acquisition period, not at the time of sale.

An early career expatriation is also one where decisions have the longest-term impact. This is an argument for taking action now, not for waiting.

In summary

Ireland offers the usual European advantages — exemption from CSG, automatic exit tax deferral — and an old convention that only covers income.

The main focus of the work therefore is on two subjects which the youth of this community often causes to be neglected: shareholding instruments, and transfer from France to Ireland.

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 verify your CSG exemption and the treatment of your company shares. You can also start with a Free X-ray of your contracts.

Other destinations

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