June 23, 2026
In summary… The Dutreil Pact (article 787 B of the French General Tax Code) allows for the exemption of 75% of the value of shares in an operating company transferred by gift or inheritance, subject to certain conditions. […]
June 22, 2026
The United Arab Emirates offers one of the most attractive tax regimes in the world for individual tax residents: zero income tax, zero dividend tax, zero taxation […]
May 7, 2026
The Italian neo-resident regime (Article 24-bis of the Consolidated Tax Law, TUIR) allows individuals transferring their tax residence to Italy to declare all their foreign-sourced income. […]
May 7, 2026
A few weeks ago, a client contacted me with a classic but critical problem. He had just received a buyout offer for his cybersecurity company for 8 million euros. […]
May 7, 2026
A sale-exile is the coordinated combination of a business sale and a transfer of tax residence, structured to minimize cumulative tax burdens. Three models predominate: the sale in France before […]
May 7, 2026
The 2026 Exit Tax targets unrealized capital gains on company shares held by a taxpayer at the time of their transfer of tax residence outside of France, provided that their assets […]
May 7, 2026
«"Alexis, I have time, the elections aren't until 2027." That's the phrase I hear most often these days during my exit audits. My response is always the […]
May 7, 2026
TL;DR The deferral of payment of the exit tax (taxation of unrealized capital gains upon leaving France) is the key mechanism for avoiding immediate payment of the tax upon departure. Automatic Deferral […]
May 5, 2026
Discover how European non-resident SCPIs can optimize your assets abroad with competitive returns. Read more!
May 5, 2026
Discover how to successfully invest in SCPIs from Dubai. This practical guide will help you easily optimize your real estate portfolio.
May 4, 2026
A tax-compliant expatriation requires 14 to 18 months of preparation. The optimal timeline for a departure aimed at securing the applicable tax regime before the May 2027 presidential election involves a […]
May 1, 2026
Tax residency and nationality are two objective legal statuses. Nationality represents a constant political allegiance; tax residency is a status of variable contribution. Confusing the two exposes the leader to […]
May 1, 2026
The contribution-sale is a mechanism provided for in Article 150-0 B ter of the French General Tax Code. It allows a company director to defer taxation of the capital gain realized upon the contribution of their assets. […]
April 6, 2026
Master international wealth management: tax residency, double taxation, IFI, exit tax and optimal investment vehicles for expatriates and wealthy families.
April 3, 2026
Discover the types of tax optimization for expatriates and wealthy families in 2026: wealth structuring, non-residence, holdings and tailor-made strategies according to your profile.
April 1, 2026
Choosing the right legal structure for relocating your assets abroad is a major strategic decision. Between foreign holding companies and companies in tax-advantaged jurisdictions, the options are numerous and complex. […]
April 1, 2026
Managing one's assets from abroad is a complex reality that many expatriates discover the hard way. Between unfamiliar reporting obligations, residual French taxes, and neglected estate planning, mistakes can be very costly. […]
March 31, 2026
In summary… The Swiss lump-sum tax is often presented as a miracle solution for wealthy expatriates. However, this system includes strict conditions and does not exempt all types of assets. Between the tax […]
