{"id":3881,"date":"2026-10-01T18:24:14","date_gmt":"2026-10-01T16:24:14","guid":{"rendered":"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/depart-etranger\/"},"modified":"2026-10-10T23:23:15","modified_gmt":"2026-10-10T21:23:15","slug":"depart-etranger","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/structuration-internationale\/depart-etranger\/","title":{"rendered":"Moving abroad: what happens to your assets"},"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\">\u201cAlexis, I&#039;m leaving in three months. Do I need to close my Livret A?\u201d<\/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\">No: the Livret A can be kept, with no residence condition. But your LDDS and LEP must be closed. That is the whole difficulty of leaving: each part of your wealth follows its own rule, and several are decided <strong style=\"color:#ffffff\">before the date<\/strong>, not after.<\/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 most expensive one to forget comes down to one figure: if you leave the European Union with a large securities portfolio, the exit tax deferral application must be filed <strong style=\"color:#ffffff\">at least 90 days before departure<\/strong>.<\/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\">At <strong style=\"color:#ffffff\">Balmont Conseil<\/strong>, we review your assets line by line, with the applicable rule and when to act.<\/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. What is decided before the date<\/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 decisions that are too late to make once you have left.<\/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\">Your tax departure.<\/strong> You remain domiciled in France if just one criterion of Article 4 B of the French Tax Code is met: home or main place of stay, main professional activity, or centre of your economic interests. A spouse who stays in France or a business run from France is enough.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The exit tax, 90 days before.<\/strong> It targets individuals domiciled in France for six of the last ten years who hold more than \u20ac800,000 in securities or at least 50% of the profits of a company. Outside the European Union and associated states, the deferment must be requested at least 90 days before departure, with guarantees.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Your main residence.<\/strong> If sold after departure, it is exempt only if you move within the European Union or the EEA and sell it before the end of the following year, without having let or lent it in the meantime. For a move elsewhere, the sale is decided beforehand.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Your savings accounts and your PER.<\/strong> LDDS, LEP and Livret Jeune are closed; the PER cannot be unlocked on grounds of expatriation, and your payments will in principle no longer be deductible.<\/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. What happens to each part of your wealth<\/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, investment by investment, is what the rules provide for a departure in 2026, verified in official sources as at 1st October 2026.<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"margin:28px 0 14px;overflow-x:auto\"><table style=\"border-collapse:collapse;width:100%;min-width:760px\"><thead><tr><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Item<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Keep it?<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">What changes<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">When to act<\/th><\/tr><\/thead><tbody><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Livret A, PEL, CEL<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Interest exempt in France for a non-resident, unless moving to a non-cooperative State.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">\u2014<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">LDDS, LEP, Livret Jeune<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Reserved for people domiciled in France: to be closed, with the savings transferred.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Before departure<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">French assurance-vie<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No more social charges; withdrawals taxed at 12.8%, or 7.5% after eight years, a rate the tax treaty can reduce.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Check if the insurer accepts payments from your country<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">PEA<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes, unless moving to a non-cooperative State<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Gains outside the scope of French tax for a non-resident; your host country may tax them.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Before departure, with the exit tax<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Individual PER<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No early release due to expatriation; payments are in principle no longer deductible without taxable income in France.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Review the payments before departure<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Company shares and securities<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Exit tax beyond \u20ac800,000 or 50% of a company&#039;s profits; automatic deferral within the Union, on guarantees elsewhere; relief after 2 years (5 years beyond \u20ac2.57 million).<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">90 days before departure outside the EU<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Main residence<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Exempt after departure only when moving within the EU or the EEA, if sold before the end of the following year and not let; otherwise 19% plus social charges.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Before departing for a third country<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Rental property<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Rent taxed in France: minimum rate of 20% then 30%; 17.2% social charges (18.6% for furnished lets), 7.5% if covered in Europe, Switzerland or the United Kingdom.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Return filed every year<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Social protection<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Depends on status<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Posted worker: French scheme retained; expatriate: local scheme. The CFE (French expatriates&#039; social security fund) is optional.<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Enrol within 3 months of departure<\/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: impots.gouv.fr, international section (pages of 10 March, 8 April and 25 June 2026); BOFiP: BOI-IR-CHAMP-10, ACTU-2019-00094, BOI-RPPM-PVBMI-40-30-30-20; service-public.fr, fact sheets F2365, F2367, F2368, F16140, F36526 and F34342; CLEISS; CFE (French expatriates&#039; social security fund); French Tax Code, Articles 4 B, 125-0 A, 125 A, 150 U, 167 bis and 244 bis A. Position as at 1st October 2026. On a phone, swipe the table.<\/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 year of departure.<\/strong> You file the following year, in two parts: your income from 1st January to departure on the usual return, and only your French-source income after departure on a non-resident return. The non-resident tax office then handles your file.<\/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 exit tax.<\/strong> Once the deferral is granted, the return is filed with that of the year following departure, then every year while it runs. The tax is discharged if the securities are held for two years, or five years above \u20ac2.57m.<\/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 return.<\/strong> If you return to France after five years away to take up a position, you can benefit from the inpatriate regime for eight years, and from IFI (real estate wealth tax) limited to your French assets for five years. Your accounts opened abroad must then be declared each year: failing to do so costs \u20ac1,500 per account.<\/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 workstreams, in calendar order.<\/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\">Six months before: the assessment<\/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 check each of the criteria of Article 4 B, cost the exit tax, and establish, line by line, what is kept, what is closed and what is sold before the date.<\/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\">Tax domicile criteria, one by one.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\">Exit tax: calculation and timetable of the deferral.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\">Main residence: sell before or after.<\/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\">Three months before: the formalities<\/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\">Applying for the exit tax deferral outside the European Union, closing the savings accounts reserved for residents, reviewing payments into the PER, the insurer&#039;s position on your assurance-vie, joining the CFE (French expatriates&#039; social security fund) if useful.<\/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\">For long-term mobility or moves between several countries, a <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> may be considered, case by case.<\/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\">After departure: the follow-up<\/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\">Return for the year of departure, annual exit tax follow-up, French income, and preparation for your return when the time comes. The annual review is free of charge.<\/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 at each stage you know where you stand.<\/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 review.<\/strong> We establish your actual situation: the make-up of your wealth, the project timeline, the situation of each member of the household, and the tax domicile of your heirs \u2014 because it is theirs that counts, 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 framework.<\/strong> We set out, source by source and with its date, the framework that applies to you. What we do not know, we mark \u201cto be confirmed\u201d \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 choices.<\/strong> We present the options with figures and 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\">Ongoing monitoring.<\/strong> An annual review, free of charge, to check that the framework has not moved \u2014 treaties are amended, incentive regimes are abolished, 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\">What concretely sets our work apart.<\/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> Every item in your file carries its reference and its date. You can check. It is the only way to work on a subject where most of the information available online is out of date.<\/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 your local advisers; we do not replace them: the host country&#039;s domestic tax rules are handled with a qualified professional on the ground. Our role is to keep the whole picture consistent and to defend the French side of the file.<\/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> Fees disclosed before any commitment: fixed-price reviews, tailor-made engagements at \u20ac500 incl. VAT per hour, insurers&#039; commissions on contracts taken out. The annual review is free of charge.<\/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 about moving abroad<\/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\">Should I close my Livret A before leaving?<\/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\">No. The Livret A can be held with no tax domicile condition, and its interest remains exempt. However, the LDDS, LEP and Livret Jeune are reserved for people domiciled in France and must be closed.<\/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\">Can I keep my PEA when I move abroad?<\/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: since 2012, leaving no longer closes the plan, unless you move to a non-cooperative State or territory. A non-resident&#039;s gains are outside the scope of French tax; your host country, however, may tax them.<\/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\">When should I apply for the exit tax deferral?<\/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\">For a move within the European Union or to an equivalent State, the deferral is automatic. Elsewhere, it must be applied for at least 90 days before departure, with a tax representative and guarantees (Article 167 bis of the French Tax Code).<\/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\">Can I sell my main residence after I leave without paying tax?<\/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\">Only if you move within the European Union or the EEA, sell no later than 31 December of the year following departure, and the property has been neither let nor lent in the meantime (Articles 150 U and 244 bis A of the French Tax Code). For a move elsewhere, it is better to sell beforehand.<\/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\">How do I declare my income in the year I leave?<\/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 following year, in two parts: the usual return for income received from 1st January to departure, and a non-resident return for your French-source income received after departure. The non-resident tax office then takes over.<\/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\">A departure is prepared line by line: what to keep, like the Livret A or the PEA; what to close, like the LDDS and the LEP; and what to decide before the date, like the exit tax and the sale of the main residence.<\/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\">Six months before departure, there is still time to organise everything. Three months before, some doors are already closed.<\/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 incl. VAT per hour.<\/strong> Annual follow-up is free of charge.<\/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 thirty-minute conversation is enough to set your departure timetable. 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 contract X-ray<\/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\">Analyse 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\">Book 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\">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\">C\u00f4te d&#039;Ivoire<\/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> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/tunisie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Tunisia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/royaume-uni\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">United Kingdom<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/suisse\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Switzerland<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/luxembourg\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Luxembourg<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/belgique\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Belgium<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/emirats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">UAE<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/ile-maurice\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Mauritius<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/asie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Asia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/moyen-orient\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Middle East<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/investir-en-france-etranger\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Investing in France from abroad<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/singapour\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Singapore<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/hong-kong\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Hong Kong<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/japon\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Japan<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/thailande\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Thailand<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/qatar\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Qatar<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/arabie-saoudite\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Saudi Arabia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/chine\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">China<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/coree-du-sud\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">South Korea<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/inde\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">India<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/indonesie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Indonesia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/malaisie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Malaysia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/philippines\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Philippines<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/vietnam\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Vietnam<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/espagne\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Spain<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/portugal\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Portugal<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/italie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Italy<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/europe\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Europe<\/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>Moving abroad: Savings accounts, equity savings plans, assurance-vie, retirement savings plans, primary residence, exit tax. What you keep, what you close, and what to decide before the deadline. The table has been checked.<\/p>","protected":false},"author":5,"featured_media":0,"parent":4253,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-3881","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3881","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=3881"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3881\/revisions"}],"predecessor-version":[{"id":4871,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3881\/revisions\/4871"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4253"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=3881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}