The Balmont blog
International Tax & Wealth Management News
May 7, 2026
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
May 7, 2026
2027 Finance Bill: Read before making any gift. Article 5 of the 2027 Finance Bill, presented on October 1, 2026, stipulates that a gift or inheritance of securities […]
May 7, 2026
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
May 7, 2026
In summary… A manager who leaves France with securities worth at least €800,000, or at least 50% of a company's profits, is taxed on their unrealized capital gains. […]
May 7, 2026
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
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
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 1, 2026
May 1, 2026
Tax residency and nationality are two independent legal statuses. Nationality is a constant political allegiance; tax residency is a variable tax status. Confusing the two exposes the leader to risk. […]
May 1, 2026
May 1, 2026
2027 Finance Bill: Read before making any gift. Article 5 of the 2027 Finance Bill, presented on October 1, 2026, stipulates that a gift or inheritance of securities […]
May 1, 2026
May 1, 2026
In summary… The theoretical cost of the exit tax is equivalent to 31.4 % of the unrealized capital gain on the securities, for a departure in 2026 (12.8 % income tax and 18.6 […]
April 28, 2026
April 28, 2026
Discover how expatriate insurance protects against death, disability, and dependency. Strategies, contributions, taxation, and tailored advice for 2026.
April 28, 2026
April 28, 2026
Expatriates and executives: discover the rules, calculation methods and tax pitfalls of international capital gains on securities, including exit tax and tax treaties.
April 21, 2026
April 21, 2026
Retiring abroad: tax treaties, attractive countries, wealth management tools and essential steps for expatriates and wealthy families. Complete guide 2026.
April 21, 2026
April 21, 2026
In summary… Holding shares of French SCPIs within a Luxembourg assurance-vie contract is possible, but the arrangement has a cost that the French contract does not: the Luxembourg insurer is taxed in […]
April 21, 2026
April 21, 2026
I feel like I'm driving a Formula 1 car on a country road. This observation from an expat client in Singapore sums up the challenge of 2026: scattered assets and burdensome taxation. […]
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