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Expatriation

Going abroad: what you really gain, and what you will have to prove.

Written by Alexis Sagnier, financial and real-estate investment adviser, insurance broker, AMF-certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 01/11/2026.

Tax residency, exit tax, contracts, real estate remaining in France: expatriation is prepared before departure, not after. The same goes for arrival in France.

Terrasse ensoleillée face à la mer, symbole de l’expatriation

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Your residence file

The 11 criteria that make you resident, or not, and the documents to keep before you leave.

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What leaving really adds up to

What you really gain, exit tax and tax treaty included.

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Luxembourg assurance-vie

A contract designed to follow its subscriber from one country to another.

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The rules

Four rules to know before you leave.

When does one cease to be a French tax resident?

Meeting just one of the criteria in Article 4 B of the French General Tax Code (CGI) is sufficient to maintain residency. Leaving the country is not enough: none of the three criteria must still be met.

  • Your home or main place of residence in France
  • Your main professional activity in France
  • The center of your economic interests in France

Exit tax: does it apply to me?

Yes, if you have been a French tax resident for at least 6 of the last 10 years and your company shares are worth more than €800,000, or represent at least 50% of a company's profits.

31,4% in 2026
12.8% tax18.6% social security contributions
Article 167 bis of the French General Tax Code (CGI). Real estate, assurance-vie and PEAs (equity savings plans) are not included.

What happens to my rent payments in France?

They remain taxable in France (article 197 A of the CGI), unless your average rate, calculated on all your worldwide income, is lower.

20%the minimum rate
30%beyond a threshold that is revalued each year
In addition, there are social security contributions: 7.5 % if you are affiliated to the social security of a country in the European Economic Area or Switzerland, 17.2 % elsewhere.

Does my real estate remaining in France fall under the IFI (French wealth tax)?

Yes, if your real estate assets located in France exceed this threshold on January 1st, net of deductible debts (article 964 of the CGI).

1,3million eurosYour assets located abroad are no longer included.
Shares in SCPIs and companies that hold French real estate are also included, up to the amount of the real estate share.

Destinations

Where are you going?

SwitzerlandLump-sum taxation, 1966 tax treaty, retirementPortugalNew resident regime, inheritanceUnited Arab EmiratesResidence, no income tax, agreementUnited KingdomEnd of non-dom status, 4-year regimeThe Expatriation Guide42 countries, and the entire journey from residency to retirement

Detailed guides

Settling in, leaving, understanding the conventions

To compare all countries at a glance: taxation and tax residence by country.

Living abroad

Living in Switzerland: Federal taxes and tax residencySwitzerland: federal direct tax (scale capped at 11.5 %), cantonal wealth, tax residence (30 or 90 days), advance tax of 35 %.Living in Spain: tax residency, savings and assetsSpain: tax resident beyond 183 days or if the center of economic interests is there, savings taxed from 19 to 30 %, wealth tax.Living in the Emirates: taxes, VAT and tax residencyNo income tax in the Emirates, but VAT at 5 % and corporate tax at 9 %. Tax residency (183 or 90 days), certificate: documents, fees.Living in the UK: 2026-27 taxes and tax residencyUnited Kingdom 2026-27: tax residence (183 days), income tax 20-45 %, capital gains 18 and 24 %, inheritance tax at 40 %, visa and ETA.Living in Portugal: tax residency, IRS and IFICIPortugal: tax resident beyond 183 days or with accommodation, IRS continental from 12.5 % to 48 % in 2026, RNH repealed and replaced by IFICI at 20 %.Living in Luxembourg: taxation and tax residencyLuxembourg: resident taxed on worldwide income, 2025 rate (42 % before contribution to the employment fund), wealth tax abolished in 2006.Living in Monaco: taxation and residencyMonaco: no personal income tax (except, in principle, for French citizens), no wealth tax, and no property tax. Inheritance tax and residency permits are also available.New residents in Italy: the flat-rate tax, amounts for 2026New residents in Italy (art. 24-bis TUIR): €100,000, €200,000, then €300,000 for transfers of residence from 2026. Conditions and limits.FIG Regime and Inheritance Tax in the United KingdomUnited Kingdom since April 2025: 4-year FIG scheme after 10 years of non-residence, end of remittance basis, long-term resident and IHT.Spanish expatriate tax regime (Beckham): rates, conditionsSpanish expatriate scheme: 24 % up to €600,000, 47 % above that, six years, five years of non-residence required since 2023. Conditions of access.IFICI in Portugal: 20% tax rate for managers and researchersPortuguese IFICI: special rate of 20 % for 10 years, five years of non-residence required, application before January 15. Conditions and limits.Employment Pass or ONE Pass: settling in SingaporeEmployment Pass (from 5,600 S$ per month depending on age, COMPASS) or ONE Pass (at least 30,000 S$ per month): conditions of the Ministry of Manpower.

Leaving France

French tax residence: the 3 criteria (art. 4 B)Only one of the three criteria in Article 4 B is sufficient to be considered a French tax resident: home, main activity, economic interests. Dual residence.Leaving France for Singapore: exit tax and proceduresDeparture from France to Singapore: exit tax (thresholds, deferral, relief), tax residence (art. 4 B), deferral 150-0 B ter, declarations, 90-day stay.Leaving France for Monaco: what the departure changesA French citizen who moves to Monaco remains, in principle, subject to French income tax (1963 Convention, Art. 7-1). Exit tax, residence permit.Leaving France for the Emirates: exit tax and proceduresDeparture from France to the Emirates: conditions and thresholds of exit tax, deferral, relief, tax residence (art. 4 B), declarations of the year of departure.Leaving France for Luxembourg: exit tax and proceduresDeparture from France to Luxembourg: exit tax (thresholds, deferral, relief), tax residence (art. 4 B), deferral 150-0 B ter, declarations, formalities.Leaving France: exit tax, tax residence, proceduresLeaving France: conditions of exit tax (6 years on 10, 50 % or 800,000 €), deferral, relief, tax residence (art. 4 B), declarations and procedures.Capital gains on non-resident securities: when France taxesNon-resident: capital gains on securities not taxed in principle, except beyond 25 % (including family group): 12.8 %. Beneficiary in ETNC: 75 %.Wealth tax for non-residents: taxable assets and the €1.3 million thresholdNon-residents pay IFI (French wealth tax) on their real estate located in France if their net taxable assets exceed €1.3 million on January 1st. Tax brackets and discounts apply.

Tax treaties

France-Switzerland tax treaty: the detailsFrance-Switzerland tax convention of 1966 and its amendments: resident, dividends at 15 %, royalties, capital gains, 183 days, pensions, wealth.France-Singapore tax treaty: the detailsFrance-Singapore tax treaty of 2015: dates, MLI, ceilings on dividends and interest, royalties, real estate, 183 days, inheritances.France-UK Tax Treaty: The DetailsFrance-United Kingdom tax treaty of 2008: resident, dividends at 15 %, capital gains, six-year clause, anti-remittance clause, MLI.France-Portugal tax treaty: the detailsFrance-Portugal tax treaty of 1971, amendment of 2016, MLI: dividends at 15 %, royalties at 5 %, capital gains, pensions, agreement of 1994.France-Monaco Tax Convention: the 1963 textFrance–Monaco Convention of 18/05/1963: amendment of 1969, letters of 2003, art. 7-1 (French citizens residing in Monaco), multilateral convention (MLI).France-Italy tax treaty: the detailsFrance-Italy tax convention of 1989: dividends at 15 %, interest at 10 %, royalties at 5 %, 183-day rule, inheritances (1990 convention).France-Spain tax treaty: the detailsFrance-Spain tax convention of 1995 amended by the MLI in 2023: dividends at 15 %, 183-day rule, 1963 convention on successions.France-United Arab Emirates Tax Treaty: The DetailsFrance-UAE tax treaty of 1989: resident, dividends, capital gains, salaries and 183 days, pensions, inheritances, wealth, amendment and MLI.France-Cyprus tax treaty: the detailsFrance-Cyprus tax treaty of 1981: dates, MLI, ceilings on dividends and interest, royalties, 183 days, private pensions.France-Belgium tax treaty: the detailsFrance-Belgium Convention of 1964: residence, dividends 10 % or 15 %, 183 days, cross-border workers, inheritances of 1959 and convention of 2021 not in force.

Coming or returning to France

Are you arriving in France?

Moving to FranceTaxes, wealth tax, inheritance, matrimonial property regime: what to decide before arrival.Moving to FranceA job in France: 8 years of reduced tax (article 155 B of the CGI).Financing your homeA loan guaranteed by your investments, without selling them.

Frequently asked questions

What we are asked before a departure, or an arrival.

When does one cease to be a French tax resident?

Meeting just one of the criteria in Article 4 B of the French General Tax Code (CGI) is sufficient to maintain residency: having your home or principal residence in France, carrying out your main professional activity there, or having the center of your economic interests there. Leaving France is not enough: none of the three criteria must still be met.

When two countries each consider you a resident, the tax treaty between them determines your status based on a series of successive criteria: permanent home, center of vital interests, habitual residence, and nationality. In the event of an audit, this will be demonstrated with supporting documentation.

Exit tax: does it apply to me?

Yes, if you have been a French tax resident for at least 6 of the last 10 years and your company shares are worth more than €800,000, or represent at least 50% of a company's profits: your unrealized capital gains are taxed at the outset (Article 167 bis of the French General Tax Code), at a rate of 31.4% in 2026, i.e. 12.8% of tax and 18.6% of social security contributions.

This tax is deferred: automatically for the European Union and countries listed by the tax authorities, and upon request and with guarantees elsewhere. It is waived if you still hold the securities two years after departure, and five years if they exceed €2.57 million. Real estate, assurance-vie, and PEA accounts are excluded.

What happens to my rent payments in France?

They remain taxable in France (article 197 A of the CGI): at a minimum rate of 20 %, then 30 % beyond a threshold that is revalued each year, unless your average rate, calculated on all your worldwide income, is lower.

In addition, there are social security contributions: 7.5% if you are affiliated with the social security system of a country in the European Economic Area or Switzerland, and 17.2% elsewhere. The choice of your country of origin is therefore also reflected in your income remaining in France.

I am moving to France: what changes for my assets?

From the date of installation, your worldwide income is taxable in France (article 4 B of the CGI), and upon your death, your worldwide assets become subject to inheritance tax, up to 45 % in direct line (article 750 ter of the CGI).

The IFI (French wealth tax), however, only applies to your real estate assets located in France for 5 years if you were not domiciled in France for the previous 5 years (Article 964 of the French General Tax Code). Gifts to children and choices of tax law should be planned before their arrival.

Does my real estate remaining in France fall under the IFI (French wealth tax)?

Yes. As a non-resident, you remain liable for the French wealth tax (IFI) if your real estate assets located in France exceed €1.3 million on January 1st, net of deductible debts (Article 964 of the French General Tax Code). Your assets located abroad are no longer included in this calculation.

Shares in SCPIs and companies that own French real estate are also included, in proportion to their real estate holdings. Before leaving, it's often an opportunity to review how these assets are held.

Evidence is gathered before leaving, while it still exists.

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Expatriation and international mobility

Destinations (42 countries)