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Cross-border wealth planning
Leaving without your assets remaining in France for tax purposes.
Tax residency, exit tax, contracts, real estate, inheritance: five issues to decide before the departure date. Each is quantified in your specific situation, along with the relevant legal article that determines the outcome.
Before the departure date
Things that are sorted out before leaving, and not afterwards.
Contracts and real estate
What follows you from one country to another.
Succession
The law that will govern your inheritance varies from country to country.
By destination
The framework of your country of arrival.
Frequently asked questions
What clients ask us.
Can I keep my PEA when I leave?
Yes: since the Pacte law of May 22, 2019, leaving the country no longer closes the PEA (equity savings plan), except for transfers to a non-cooperative state (article 163 quinquies D of the French General Tax Code). However, the French exemption no longer protects you: the tax laws of your new country apply to the gains.
When should we start?
Before the departure date. The exit tax is calculated on the day of the transfer of residence (article 167 bis of the CGI), and the deferral to a country without assistance in recovery is requested with guarantees established before departure.
What if I return to France?
After 5 calendar years outside France, the expatriate scheme exempts part of your remuneration until December 31 of the 8th year following your return (article 155 B of the CGI).