{"id":3275,"date":"2026-09-17T00:19:12","date_gmt":"2026-09-16T22:19:12","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=3275"},"modified":"2026-09-17T01:12:39","modified_gmt":"2026-09-16T23:12:39","slug":"tunisie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/tunisie\/","title":{"rendered":"Wealth management in Tunisia"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"border-left:3px solid #e6ff2a;background:#151c21;margin:0 0 34px;padding:22px 26px\"><p style=\"color:#e8eef2;font-size:18px;font-style:italic;line-height:1.6;margin:0\">\u00ab&quot;Alexis, I split my year between Hammamet and Lyon. I have an apartment there, shares here. Where will my inheritance be taxed, and who decides?&quot;\u00bb<\/p><\/blockquote>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Tunisia had 20,060 French citizens registered with the consular register as of December 31, 2025, compared to 20,469 a year earlier. <strong style=\"color:#ffffff\">-2.00 % over one year<\/strong>. This is the 21st<sup>e<\/sup> French community in the world, with a few hundred people in Senegal and Brazil.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Its composition is unique: long-established dual nationals, retirees attracted by the cost of living and proximity, entrepreneurs, and subsidiary executives. Many live a <strong style=\"color:#ffffff\">de facto double residence<\/strong>, between France and the Tunisian Sahel \u2014 which makes the question of tax residence central, and rarely addressed.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The Franco-Tunisian framework is one of the most comprehensive available to the firm outside of Europe. The convention of <strong style=\"color:#ffffff\">May 28, 1973 regulates income tax, inheritance tax, registration fees and stamp duties<\/strong>, and it includes a rule for linking securities that is found almost nowhere else. <strong style=\"color:#ffffff\">Balmont Conseil<\/strong>, We start from this text.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">1. Why seek expertise in <a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">wealth management<\/a> In Tunisia?<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Four realities, in the order in which they determine the outcome.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">A complete chapter on inheritance.<\/strong> Articles 30 to 37 allocate the right to tax property by property, and Article 35 assigns the remainder to the sole State of the deceased&#039;s domicile. The framework exists; it still needs to be applied in the correct order.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">A rare rule regarding titles.<\/strong> Paragraph 2 of Article 34 links shares, units and bonds issued by capital companies to <em>the state where the issuing company is headquartered<\/em>. A portfolio of French shares held by a Tunisian resident therefore does not follow the domicile rule.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The exemption method with effective rate.<\/strong> Article 29 exempts from French tax income taxable exclusively in Tunisia, with France retaining only the right to calculate tax at the rate applicable to all of your income. This is more advantageous than the tax credit provided by recent tax treaties.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Tax residence, a central issue.<\/strong> When splitting a tax year between two countries, the number of days alone is not the determining factor: it is the table in Article 3 of the convention, combined with Article 4 B of the French General Tax Code. A poorly documented case will be settled to the taxpayer&#039;s detriment.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">2. The France \u2194 Tunisia framework in five verified points<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Here is the applicable framework, verified in the text of the convention itself and in the annexes of the tax administration as of September 16, 2026.<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"margin:28px 0 14px\"><table style=\"border-collapse:collapse;width:100%\"><tbody><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">French registered in the register<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\">20,060 as of December 31, 2025 (\u22122.00 % over one year).<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Income Convention<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\">Yes \u2014 Convention of 28 May 1973 for the elimination of double taxation and the establishment of rules for mutual administrative assistance in tax matters, as amended by the BEPS Multilateral Convention. Income taxes: Articles 9 to 29.<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Convention on Successions<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Yes<\/strong> \u2014 The same convention includes a chapter on inheritance (Articles 30 to 37), as well as articles on registration and stamp duties. Connecting rule: assets not covered by Articles 31 to 34 are taxable only in the State of the deceased&#039;s domicile (Article 35).<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Exit tax \u2014 deferral of payment<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">Automatic payment deferral.<\/strong> Tunisia has with France an information exchange clause and an assistance in recovery clause, recognized for all taxes, including inheritance tax.<\/td><\/tr><tr><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;width:30%;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">CSG and CRDS on property income and capital gains<\/strong><\/td><td style=\"padding:14px 16px;border-bottom:1px solid #26323a;color:#c3d2db;font-size:15.5px;line-height:1.6;vertical-align:top\"><strong style=\"color:#ffffff\">17.2 %.<\/strong> The exemption from CSG and CRDS applies to members of a social security scheme in the European Economic Area, Switzerland, or the United Kingdom. Tunisia does not fall into any of these categories.<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\" style=\"color:#7d8f9a;font-size:12.5px;line-height:1.55;margin-top:12px;text-align:left\">Sources: List of tax treaties concluded by France (BOI-ANNX-000306, updated April 29, 2026); clauses on the exchange of information and assistance in recovery (BOI-ANNX-000508, situation as of October 8, 2025); register of French citizens residing outside France as of December 31, 2025 (Ministry for Europe and Foreign Affairs); text of the treaty published by impots.gouv.fr; impots.gouv.fr for social security contributions of non-residents. Situation as of September 16, 2026.<\/figcaption><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The issuer&#039;s registered office rule is the technical point of this convention.<\/strong> Paragraph 2 of Article 34 assigns shares, profit-sharing certificates, founders&#039; shares, and negotiable bonds issued by capital companies to the State where the issuing company is headquartered. A portfolio of French shares therefore remains linked to France upon death, regardless of the deceased&#039;s domicile\u2014the exact opposite of what the Franco-Senegalese convention provides for the same assets.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The physical furnishings follow their location.<\/strong> Paragraph 1 of the same article assigns them to the State where they are actually located on the date of death, with the exception of boats and aircraft, which are taxable in the State of registration. For a furnished secondary residence in Hammamet, the consequence is direct.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The elimination method works in your favor.<\/strong> Article 29 provides for an exemption with an effective tax rate for income taxable exclusively in Tunisia, and a tax reduction mechanism for the categories referred to in its following paragraphs. Agreements signed since the 1990s operate differently, through a tax credit equal to the French tax: the result is less favorable when the local tax is low.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">What we don&#039;t display.<\/strong> The details of Tunisian domestic tax law\u2014personal income tax rates, local inheritance tax, reporting requirements, and exchange control\u2014are not included in this table: we have not verified them in a current primary source. These matters should be addressed with a qualified advisor in Tunisia, whom we coordinate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">3. Our services: 360\u00b0 support for expatriates and investors<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Three projects, for a life shared between two shores.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Establish and document your tax residence<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This is the first task, and one that no one does until it is necessary. Article 3 of the convention establishes a framework for determining eligibility \u2014 permanent home, center of vital interests, habitual residence, nationality \u2014 which is combined with Article 4 B of the General Tax Code.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We compile the file while the information is available: leases, consumption records, accounts, actual presence, family situation. An audit that occurs three years later cannot be won with memories alone.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\">Applying the grid from article 3 to your actual situation.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\">Building the probationary file, year by year.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\">Relationship with Article 4 B of the General Tax Code.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">The transmission, under the 1973 convention<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We apply the succession chapter in order: buildings, business assets, assets used for a liberal profession, then article 34 \u2014 tangible movable property according to their location, securities according to the issuer&#039;s headquarters \u2014 and finally article 35 for the rest, attributed to the State of domicile.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We cross-reference this with Article 750 ter of the General Tax Code, based on each heir&#039;s residence, and calculate the net expense. <a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/assurance-vie-luxembourgeoise\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Luxembourg assurance-vie contract<\/a> and the tools of <a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">wealth engineering<\/a> They then look at each other, in light of this calculation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">The revenues on both sides<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Your income and assets from French sources remain subject to French law: minimum rate for non-residents under Article 197 A of the General Tax Code, option for the average rate when it is more favorable, real estate wealth tax, social security contributions at the full rate of 17.2 %.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Your pensions are taxable only in your country of residence, in accordance with Article 25. We verify that the exemption with effective rate under Article 29 is indeed applied to your French tax return\u2014it is often overlooked\u2014and we process everything with <a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">the architecture of your wealth<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">4. Methodology: our way of working<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We work in four stages, and you know where you are at each stage.<\/p>\n\n\n\n<ol class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The initial assessment.<\/strong> We assess your actual situation: composition of assets, project timeline, situation of each member of the household, and tax domicile of your heirs \u2014 because it is theirs that dictates, not yours.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The applicable reference framework.<\/strong> We establish, source by source and with its date, the framework that concerns you. What we do not know, we write &quot;to be confirmed&quot; \u2014 never anything else.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The arbitrations.<\/strong> We present you with the numerical options, along with their respective consequences, and you decide. <a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Wealth structuring<\/a> comes after the decision, not before.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The follow-up.<\/strong> An annual review, offered free of charge, which verifies that the framework has not changed \u2014 the conventions are modified, the attractiveness schemes are eliminated, the thresholds change.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">5. What the firm offers you<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This is what specifically distinguishes our intervention.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Sources, not claims.<\/strong> Each item in your file has its reference number and date. You can check. This is the only way to work on a subject where most of the information available online is outdated.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">A single point of contact in France.<\/strong> We coordinate with your local advisors, we do not replace them: the internal tax regulations of the host country are handled by a qualified professional on site. Our role is to maintain overall consistency and to defend the French side of the case.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Fees that are easy to understand.<\/strong> Firm fees: \u20ac500 including VAT per hour. Annual follow-up is included. No hidden kickbacks, no performance-based billing.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">Frequently Asked Questions in Tunisia<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is there an inheritance treaty between France and Tunisia?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes. The convention of May 28, 1973 includes a chapter on successions, in articles 30 to 37, as well as provisions on registration and stamp duties.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This is a more comprehensive framework than that of the majority of destinations outside Europe, where no convention governs transmissions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Will my French shares be taxed in France or Tunisia upon my death?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">In France. Paragraph 2 of Article 34 links shares, profit-sharing certificates, founders&#039; shares and negotiable bonds issued by capital companies to the State of the registered office of the issuing company.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This is an unusual rule: in most inheritance agreements, securities follow the deceased&#039;s domicile. Here, they follow the issuer. A mixed Franco-Tunisian portfolio is therefore allocated line by line.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Will my Tunisian income be taxed in France?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Article 29 provides that income exclusively taxable in Tunisia is exempt from French taxes, France retaining the right to calculate the tax at the rate corresponding to all of your taxable income according to its legislation.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Certain categories\u2014dividends, interest, profit-sharing bonuses, artists&#039; and athletes&#039; income\u2014follow a separate tax reduction mechanism. These provisions are subject to change: they do not automatically apply to an incorrectly completed tax return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is the deferral of payment of the exit tax automatic for Tunisia?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes. Tunisia has with France an information exchange clause and an assistance in recovery clause, which the BOI-ANNX-000508 annex updated on October 8, 2025 recognizes for all taxes.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The stay of execution is therefore automatic: no tax representative or guarantees are required. Reporting obligations remain.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">I split my year between France and Tunisia: where am I a resident?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The question cannot be resolved by the number of days. Article 3 of the convention sets out a framework for resolution: permanent home, then center of vital interests, then habitual residence, then nationality.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">This framework is combined with Article 4 B of the General Tax Code. In cases of dual residency, it is the body of evidence compiled over the years that determines the outcome, not the declaration made after the fact.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Will I pay CSG on my French income?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes, at the full rate of 17.2% (%) on your French-source rental income and capital gains. The partial exemption applies only to those affiliated with a scheme in the European Economic Area, Switzerland, or the United Kingdom.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">On a property rented in France, this item weighs more heavily than income tax itself.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">In summary<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Tunisia offers a comprehensive conventional framework \u2014 income, inheritance, registration, assistance \u2014 and a favorable elimination method inherited from ancient conventions.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Its unique feature lies in one rule: your securities follow the headquarters of their issuer, not your home address. For assets split between two banks, this is the line that determines the valuation.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Firm&#039;s fees: \u20ac500 including VAT per hour.<\/strong> Annual follow-up is offered.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Let&#039;s review your situation<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">A 30-minute exchange is all it takes to establish your tax residence under the treaty and to allocate your assets between the two countries. You can also start with a <a href=\"https:\/\/balmontconseil.com\/en\/radiographie-contrats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Free X-ray of your contracts<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"display:flex;gap:12px;flex-wrap:wrap;margin:24px 0 0\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/balmontconseil.com\/en\/contact\/\" style=\"background:#e6ff2a;color:#0b1317;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Analyze my situation<\/a><\/div>\n\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"background:transparent;color:#ffffff;border:1px solid #3a4852;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Make an appointment<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Other destinations<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/etats-unis\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">UNITED STATES<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/canada\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Canada<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/allemagne\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Germany<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/israel\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Israel<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/maroc\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Morocco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/algerie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Algeria<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/pays-bas\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">The Netherlands<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/australie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Australia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/liban\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Lebanon<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/cote-d-ivoire\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Ivory Coast<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/irlande\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Ireland<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/grece\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Greece<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/monaco\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Monaco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/andorre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Andorra<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/chypre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Cyprus<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/jordanie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Jordan<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/bresil\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Brazil<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/mexique\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Mexico<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/senegal\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Senegal<\/a> \u2014 or return to all of our <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Expatriation destinations<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>French expatriate in Tunisia: a 1973 convention which covers inheritances, exempts with effective rate, and links the securities to the headquarters of the issuer.<\/p>","protected":false},"author":5,"featured_media":0,"parent":241,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3275","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=3275"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3275\/revisions"}],"predecessor-version":[{"id":3323,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3275\/revisions\/3323"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/241"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=3275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}