“Alexis, I am leaving to run a regional programme from Amman. I'm told three years, maybe more. What really changes for the wealth I leave in France?”
Jordan has 1,676 French nationals on the consular register as of 31 December 2025, against 1,632 a year earlier, i.e. +2.70% year on year. It is a small community, comparable to that of Cyprus, with a very particular make-up: staff of international organisations, NGO workers, teachers, researchers, engineers on regional programmes. Amman serves as a rear base for a whole region.
This make-up has a direct consequence: postings there are often fixed-term, three to five years, with a return to France planned from the outset. The file is therefore not built like that of a permanent move.
The Franco-Jordanian framework, for its part, is old and rarely discussed. The treaty of 28 May 1984 still applies the exemption method with the effective rate, which is more favourable than the tax-credit mechanism of modern treaties. On the other hand, no treaty covers inheritance, and the exit tax deferral is not automatic. At Balmont Conseil, we start from these three verified findings.
1. Why seek expert wealth management in Jordan?
Four realities, in the order in which they weigh on a file.
- The return is in the calendar from day one. A three-year assignment in Amman is prepared as a round trip, not as a permanent move: what you arrange on departure, you will unwind on your return, and each transaction has a cost.
- The 1984 treaty exempts; it does not credit. For most of your income taxable in Jordan, France exempts it and only takes it into account for the effective rate. It is an older-generation mechanism, and it works in your favour.
- No text protects your estate. In the absence of a succession agreement, France applies Article 750 ter of the General Tax Code without any treaty-based adjustment, and Jordan applies its own law. The risk of double taxation is not eliminated.
- The exit tax does not benefit from automatic deferral. Jordan exchanges information with France but does not assist it with tax recovery. The consequence is immediate and quantifiable if you hold securities.
2. The France ↔ Jordan framework in five verified points
Here is the applicable framework, verified against the text of the treaty itself and the tax authorities' annexes as of 1st October 2026.
| French nationals on the register | 1,676 at 31 December 2025 (+2.70% year on year). |
| Income tax treaty | Yes — treaty of 28 May 1984, amended by the BEPS multilateral convention, signed by Jordan on 19 December 2019. Capped withholding taxes: dividends 5% or 15% depending on the holding (Article 10), interest 15% (Article 11). |
| Estate tax treaty | No. No treaty governs estates between France and Jordan. Article 750 ter of the French Tax Code applies with no treaty adjustment, and Jordanian law applies on its side. |
| Exit tax — deferral of payment | Deferral on request, with a tax representative and guarantees. Jordan has an exchange-of-information clause with France, but no recovery-assistance clause: the condition for automatic deferral is not met. |
| CSG and CRDS on property income and capital gains | 17.2%. The CSG and CRDS exemption applies to people covered by a social security scheme in the European Economic Area, Switzerland or the United Kingdom. Jordan falls into none of these categories. |
The method for eliminating double taxation is the strong point of this treaty. Its Article 23 provides that income taxable in Jordan is exempt from French tax, France retaining only the right to calculate your tax at the rate corresponding to your total income. Treaties signed since the 1990s work differently, through a tax credit equal to the French tax: the result is markedly less favourable when local tax is low.
A notable exception for teachers and researchers. Article 21 exempts, for a period not exceeding two years, the pay of a professor or researcher who goes to the other State solely to teach or carry out research in the public interest. Given the make-up of the French community in Jordan, this clause concerns a significant number of the people we advise.
Capital gains on securities are taxable only in the State of residence. Paragraph 4 of Article 13 allocates the taxation of gains other than real estate and business gains to the State in which the seller is resident. This rule, combined with the absence of automatic exit tax deferral, deserves close attention before any departure with a securities portfolio.
What we do not show. The detail of Jordanian domestic tax law — scales, tax bases, local filing obligations — is not shown in this table: we have not verified it against an up-to-date primary source. It is handled with a qualified adviser in Jordan, whom we coordinate.
3. Our services: 360° support for expatriates and investors
Three workstreams, matched to the real profile of postings to Jordan.
Calculating the exit tax before departure, not after
If your securities and corporate rights exceed the thresholds of Article 167 bis of the French Tax Code, the transfer of your tax domicile triggers taxation of unrealised capital gains. For Jordan, deferral is not automatic: it must be expressly requested, a tax representative appointed in France and guarantees provided.
We quantify the exposure before the decision to leave is made, then we build the deferral file: form 2074-ET, appointment of the representative, nature and amount of the guarantees. It is as much a matter of timing as of calculation — a badly sized guarantee is paid for in cash.
- Valuation of unrealised capital gains and testing against the Article 167 bis thresholds.
- Deferral-on-request file: tax representative and guarantees.
- Simulation of the tax relief at term, based on how long the expatriation actually lasts.
Passing on your wealth without an estate tax treaty
This is the blind spot of Jordanian files. No text allocates taxing rights between the two States: France applies Article 750 ter of the French Tax Code according to where the assets are located, your domicile and that of each of your heirs, and Jordan applies its domestic law to assets located on its territory.
We map your assets country by country, establish the position of each heir, and quantify the net burden in both scenarios — death during the assignment, death after the return. The Luxembourg assurance-vie contract and the standard tools of wealth engineering are then considered in the light of these figures.
French wealth during and after the mission
Your French-source income and assets remain subject to French law: the minimum non-resident rate under Article 197 A of the French Tax Code, the option for the average rate when it is more favourable, IFI (real estate wealth tax), and social charges at the full 17.2% rate on property income and real estate capital gains.
For a three- to five-year assignment, the question is not only “how do I reduce tax during the expatriation”, but “what will still make sense on my return”. We work on both at once, including theoverall architecture of your wealth and what happens to your existing contracts.
4. Methodology: our way of working
We work in four stages, and at each stage you know where you stand.
- The initial review. We establish your actual situation: the make-up of your wealth, the project timeline, the situation of each member of the household, and the tax domicile of your heirs — because it is theirs that counts, not yours.
- The applicable framework. We set out, source by source and with its date, the framework that applies to you. What we do not know, we mark “to be confirmed” — never anything else.
- The choices. We present the options with figures and their respective consequences, and you decide. Wealth structuring comes after the decision, not before.
- Ongoing monitoring. An annual review, free of charge, to check that the framework has not moved — treaties are amended, incentive regimes are abolished, thresholds change.
5. What the firm offers you
What concretely sets our work apart.
- Sources, not claims. Every item in your file carries its reference and its date. You can check. It is the only way to work on a subject where most of the information available online is out of date.
- A single point of contact in France. We coordinate your local advisers; we do not replace them: the host country's domestic tax rules are handled with a qualified professional on the ground. Our role is to keep the whole picture consistent and to defend the French side of the file.
- Fees that are easy to understand. Fees disclosed before any commitment: fixed-price reviews, tailor-made engagements at €500 incl. VAT per hour, insurers' commissions on contracts taken out. The annual review is free of charge.
Frequently asked questions: Jordan
Is there a tax treaty between France and Jordan?
Yes, only one: the treaty of 28 May 1984 for the avoidance of double taxation and the prevention of tax evasion, amended by the BEPS multilateral convention, which Jordan signed on 19 December 2019.
It covers income taxes only. No treaty covers estates or gifts.
Will my Jordanian income be taxed in France?
For the most part, no. Article 23 of the treaty provides that income taxable in Jordan is exempt from French tax; France only takes it into account to determine the rate applicable to your other income, known as the effective-rate rule.
The exceptions are dividends, interest, royalties and a few other categories, taxable in France on their gross amount, with a tax credit equal to the Jordanian tax paid, capped at the corresponding French tax.
Is deferral of payment of the exit tax automatic for a move to Jordan?
No. Automatic deferral requires a European Economic Area state, or a state bound to France both by an administrative assistance agreement to combat tax fraud and evasion and by a mutual assistance agreement on tax recovery.
Jordan meets the first condition but not the second: annex BOI-ANNX-000508, updated on 8 October 2025, records no recovery-assistance clause for it. Deferral must therefore be requested, with a tax representative and guarantees.
I am going to teach in Amman for two years: what rules apply to me?
Article 21 of the treaty exempts the pay of a professor or researcher who goes to the other State solely to teach or carry out research there, for a period not exceeding two years.
The exemption does not apply to research undertaken primarily for the private benefit of a specific person or persons. As the two-year limit is strict, the timetable of the assignment must be checked before the contract is signed.
Will I pay CSG on my French income?
Yes, at the full rate of 17.2% on your French-source property income and real estate capital gains. The partial exemption applies only to people covered by a scheme in the European Economic Area, Switzerland or the United Kingdom.
This point is often overlooked in rental yield simulations done before departure: on a rented property, it weighs more heavily than income tax itself.
What happens to my estate if I die during the assignment?
In the absence of a treaty, two systems apply side by side. France taxes under Article 750 ter of the French Tax Code: assets located in France, all assets if you were domiciled there, and all assets received by an heir domiciled in France for at least six of the last ten years.
Jordan applies its domestic law to assets located on its territory. Nothing guarantees that one tax will be credited against the other: this is precisely why the map of your assets and the domicile of each heir must be established before departure, not discovered afterwards.
In summary
Jordan presents a clear picture: an old but favourable treaty on income, a complete gap on estates, and an exit tax deferral that must be requested rather than granted as of right.
For a three- to five-year posting, these three points are dealt with before departure. They cost far more once your domicile has moved.
Firm's fees: €500 incl. VAT per hour. Annual follow-up is free of charge.
Let's review your situation
A thirty-minute conversation is enough to cost your exit tax exposure and assess your inheritance risk. You can also start with a free contract X-ray.
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