Welcome Expatriation
Expatriation
Going abroad: what you really gain, and what you will have to prove.
Tax residency, exit tax, contracts, real estate remaining in France: expatriation is prepared before departure, not after. Three tools to get started.
The destinations
Where are you going?
Frequently Asked Questions
What we are asked before departure.
When does one cease to be a French tax resident?
It is sufficient to fulfill only one of the criteria of article 4 B of the CGI to remain a resident: having your home or main place of residence in France, carrying out your main professional activity there, or having the center of your economic interests there. Leaving is not enough: none of the 3 criteria must still be met.
When two countries each consider you a resident, the tax treaty between them determines your status based on a series of successive criteria: permanent home, center of vital interests, habitual residence, and nationality. In the event of an audit, this will be demonstrated with supporting documentation.
Exit tax: does it apply to me?
Yes, if you have been a French tax resident for at least 6 of the last 10 years and your company shares are worth more than €800,000, or represent at least 50% of a company's profits: your unrealized capital gains are taxed at the outset (Article 167 bis of the French General Tax Code)., at a rate of 31.4 % in 2026, i.e. 12.8 % of tax and 18.6 % of social security contributions.
This tax is deferred: automatically for the European Union and countries listed by the tax authorities, and upon request and with guarantees elsewhere. It is waived if you still hold the securities two years after departure, and five years if they exceed €2.57 million. Real estate, assurance-vie, and PEA accounts are excluded.
What happens to my rent payments in France?
They remain taxable in France (article 197 A of the CGI): at a minimum rate of 20 %, then 30 % beyond a threshold that is revalued each year, unless your average rate, calculated on all your worldwide income, is lower.
In addition to these, there are social security contributions: 7.5 % if you are affiliated to the social security of a country in the European Economic Area or Switzerland, 17.2 % elsewhere. Your choice of country of departure is therefore also reflected in your income remaining in France.
Does my real estate remaining in France fall under the IFI (French wealth tax)?
Yes. As a non-resident, you remain liable for the IFI (French wealth tax) if your real estate assets located in France exceed a certain threshold. 1.3 million euros as of January 1st, net of deductible debts (article 964 of the French General Tax Code). Your assets located abroad are no longer included.
Shares in SCPIs and companies that own French real estate are also included, in proportion to their real estate holdings. Before leaving, it's often an opportunity to review how these assets are held.
