Destinations

42 countries, and what each one changes to your French wealth.

Written by Alexis Sagnier, financial and real-estate investment adviser, insurance broker, AMF-certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 10/18/2026.

For each destination: the applicable tax treaty, the existence or absence of an inheritance tax treaty, and the treatment of exit tax and social security contributions. Each fact sheet indicates the date on which its texts were verified.

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0country

documented one by one: tax treaty, inheritance, exit tax, social charges.

0/ 10 years

Residence in France is sufficient for your heirs to be taxed there on everything they receive, wherever you live (article 750 ter of the CGI).

0€

of securities, or 50 % of the profits of a company, and the exit tax applies on the day of departure (article 167 bis of the CGI).

Before choosing

Three issues need to be resolved before the departure date.

What you keep when you leave

What remains open and what closes at the time of departure.

Savings Account APEAAssurance-viePERMain residence

The exit tax

Who pays for it, when the deferment is automatic, and what preparations are made before departure.

800 000€ of securities, or 50 % of a company's profits

Article 167 bis of the CGI.

Investing in France from abroad

What a non-resident pays in France in 2026.

FurnitureSCPIAssurance-vieActions

Destinations

Choose your country.

Europe

Fifteen fact sheets, including the European comparison.

Europe: 14 countries comparedFourteen countries compared on inheritance, exit tax and social security contributions. Only six inheritance treaties, and Switzerland no longer has any.Germany2006 estate tax treaty, CSG exemption, cross-border workers' regime.Andorra2013 tax treaty, but exit tax with guarantees and no estate tax treaty.Belgium1964 tax treaty still applicable, 1959 estate tax treaty, automatic exit tax deferral, regional inheritance tax.CyprusCSG exemption, automatic exit tax deferral, 1981 agreement, but no inheritance agreement.SpainThe wealth tax still exists, a 1963 inheritance convention that excludes gifts, pensions taxed in Spain.GreeceThe 1963 convention is repealed, the one of May 11, 2022 has been in effect since 2024.IrelandCSG exemption, automatic exit tax deferral, but no inheritance agreement.ItalyBasic and Agirc-Arrco pensions also taxable in France, 7% regime for retirees in the South, estate and gift tax treaty.Luxembourg2018 tax treaty, no estate tax treaty, automatic exit tax deferral, 34 days of remote working for cross-border workers.MonacoArticle 7 of the 1963 convention, the five-year rule of the 1950 succession convention.NetherlandsNo inheritance agreement despite membership of the Union, but exemption from CSG and automatic deferral of exit tax.PortugalThe RNH is closed, the IFICI excludes pensions, your private pensions are taxed in Portugal, no inheritance convention.United KingdomEnd of non-dom status in 2025, 4-year regime for new arrivals, 1963 estate tax treaty, automatic exit tax deferral.SwitzerlandNo estate tax treaty since 2015, exit tax deferral on request with guarantees, cantonal wealth tax.

Gulf and Maghreb

Nine countries where the treaty often covers inheritance.

United Arab Emirates1989 tax treaty on income and inheritance, exit tax deferral on request with guarantees, 17.2% on French rental income, tax residence to be proven.Qatar1990 tax treaty covering income, wealth and inheritance, residence based on domicile, exit tax deferral against guarantees.Saudi ArabiaThe 1982 convention, extended until 2028, covers inheritances but requires tax residency. Exit tax on guarantees.IsraelNo estate tax treaty, exit tax with guarantees, CSG at 17.2%.JordanA 1984 convention that exempts, no inheritance convention, and a deferral of exit tax that is not automatic.LebanonA 1962 tax treaty covering income and inheritance, and a banking context that means planning outside the local system.MoroccoThe 1970 convention, the exemption under Article 26 § 3, the exit tax and the CSG.AlgeriaA single 1999 tax treaty covering income, wealth and inheritance.TunisiaA 1973 convention that covers inheritances, exempts with effective rate, and links the securities to the issuer's headquarters.

Africa and the Indian Ocean

Three treaties, three approaches to inheritance.

SenegalA 1974 convention that also covers inheritances, assistance with recovery and a deferral of exit tax by right.Côte d'IvoireA 1966 convention with a comprehensive chapter on inheritance.MauritiusYour basic and supplementary pensions remain taxed in France, no estate tax treaty, automatic exit tax deferral.

Americas and Oceania

Five countries with no common answer on inheritance.

United StatesInheritance agreement of 1978, deferral of exit tax, fate of your assurance-vie.CanadaNo inheritance tax but a presumed disposition upon death, and a deferral of exit tax which requires guarantees.MexicoDividends without withholding tax, an automatic exit tax deferral, and no legislation on inheritances.BrazilA 1971 convention that provides exemptions, no text on inheritances, and a deferral of exit tax that is not automatic.AustraliaNo inheritance agreement, no social security agreement, but an automatic exit tax deferral.

Asia

Twelve fact sheets, including the Asian comparison.

Asia: 11 countries comparedNo estate tax treaty in any of the eleven countries, automatic exit tax deferral in only four.China2013 agreement that covers neither Hong Kong nor Macao, residence to be examined, exit tax to be confirmed, no estate tax treaty.Hong KongA 2010 agreement separate from the Chinese treaty, residence to be proven, exit tax deferral against guarantees, no estate tax treaty.Singapore2015 tax treaty with no nationality criterion, no estate tax treaty, exit tax deferral against guarantees, French income still taxed in France.Japan1995 tax treaty, automatic exit tax deferral, no estate tax treaty, and a certificate of residence often confused with the jūminhyō.South Korea1979 tax treaty, automatic exit tax deferral, no estate tax treaty, and residence to be examined during the first five years.India1992 convention covering the IFI, two tax calendars to reconcile, exit tax on automatic deferral, no inheritance agreement.Indonesia1979 tax treaty with no nationality criterion, automatic exit tax deferral since 2025, no estate tax treaty.Malaysia1975 tax treaty that refers to Malaysian law for residence, exit tax deferral against guarantees, no estate tax treaty.PhilippinesA 1976 tax treaty that may not recognise you as resident, exit tax deferral against guarantees, no estate tax treaty.Thailand1974 tax treaty, foreign income remitted to Thailand taxable since 2024, exit tax deferral against guarantees, no estate tax treaty.Vietnam1993 Convention covering IFI, a Vietnamese residence that survives departure, exit tax on guarantees, no inheritance convention.

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Frequently asked questions

What we are being asked to do.

My country is not on the list: what should I do?

France has signed over 120 tax treaties: yours likely exists. A 10-minute call is all it takes to find out which one applies, and whether it covers inheritances.

What happens if there is no inheritance agreement?

France applies its domestic law: an heir domiciled in France for at least six of the last ten years is taxed there on everything they receive (Article 750 ter of the French General Tax Code), and the country of residence may also levy taxes. In Europe, only six of the fourteen countries compared have an inheritance tax treaty with France.

Is the exit tax automatically suspended?

To countries bound to France by a tax collection assistance agreement, yes. Elsewhere, a deferral is requested, with a tax representative and guarantees established before departure (Article 167 bis of the French General Tax Code). Each information sheet specifies which of the two regimes applies.

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