Leaving without your assets remaining in France for tax purposes.

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

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.

4 criteriahome, main residence, activity, economic interests: only one is sufficient to keep you a French resident (article 4 B of the CGI).

€800,000of securities, or 50 % of the profits of a company: the exit tax is calculated on the day of departure (article 167 bis of the CGI).

20%minimum tax in France on your French source income once you have left, unless you can prove a lower global average rate (article 197 A of the CGI).

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Before the departure date

Things that are sorted out before leaving, and not afterwards.

Tax residenceThe four criteria of Article 4 B, and what makes hold a departure in the face of the administration.See the page →Exit taxThe amount on the day of departure, and the deferment: automatic or to be requested with guarantees.See the page →What you keep when you leaveLivret A, PEA, assurance-vie, PER, main residence: what remains open and what closes.See the page →Leader: to leave before 2027The comparison stay / leave over five years, in three political scenarios.See the page →

Contracts and real estate

What follows you from one country to another.

Luxembourg assurance-vieA contract that follows the policyholder when they change countries, in several currencies, under the protection of the Luxembourg security triangle.See the page →Investing in France from abroadFurnished rentals, SCPIs, assurance-vie, shares: what a non-resident pays in France in 2026.See the page →European SCPIsRents collected outside of France, without social security contributions French.See the page →

Succession

The law that will govern your inheritance varies from country to country.

The law of your last residenceEuropean regulation no. 650/2012 applies the law of the country where you live at the time of death., unless if you choose the law of your nationality in your will.See the page →Heirs who remained in FranceHaving been domiciled in France for 6 out of 10 years, they are taxed there on everything what they receive, without an inheritance agreement (article 750 ter of the CGI).See the page →Matrimonial property regime and divorceChanging countries can change your rights without that you haven't signed anything.See the page →

By destination

The framework of your country of arrival.

The 42 destinationsTax treaty, inheritance, exit tax and social security contributions, country by country.See the page →Europe: 14 countries comparedSix inheritance agreements only, and Switzerland no longer has any.See the page →Middle East: the Gulf countriesAgreements that cover inheritances, an automatic exit tax towards the Kuwait only.See the page →Asia: 11 countries comparedNo inheritance agreement, automatic exit tax in four countries only.See the page →

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).

Is your departure date set? We'll calculate what needs to be done beforehand.

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