{"id":4252,"date":"2026-10-02T16:25:22","date_gmt":"2026-10-02T14:25:22","guid":{"rendered":"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/expatriation-patrimoniale\/"},"modified":"2026-10-10T23:25:04","modified_gmt":"2026-10-10T21:25:04","slug":"expatriation-patrimoniale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/expatriation-patrimoniale\/","title":{"rendered":"Cross-border wealth planning"},"content":{"rendered":"<div class=\"balmont-prod\">\n<style>#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}.balmont-prod.balmont-prod{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);padding:0;background:#0E1113!important;color:#FFFFFF!important;font-size:16px;line-height:1.5;text-align:left;font-family:Inter,-apple-system,BlinkMacSystemFont,'Segoe 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.btn2{justify-content:center}.balmont-prod.balmont-prod .tab th,.balmont-prod.balmont-prod .tab td{padding:12px 6px;font-size:14px}}<\/style>\n<section class=\"top\">\n<div class=\"in\">\n<p class=\"fil\"><a href=\"https:\/\/balmontconseil.com\/\">Accueil<\/a> \/ <a href=\"https:\/\/balmontconseil.com\/expatriation\/\">Expatriation<\/a> \/ Expatriation patrimoniale<\/p>\n<p class=\"k\">Expatriation patrimoniale<\/p>\n<h1>Partir sans que votre patrimoine reste fiscalement en France.<\/h1>\n<p class=\"lede\">R\u00e9sidence fiscale, exit tax, contrats, immobilier, succession\u00a0: cinq sujets se d\u00e9cident avant la date de d\u00e9part. Chacun est chiffr\u00e9 dans votre situation, avec l&rsquo;article de loi qui fonde le r\u00e9sultat.<\/p>\n<div class=\"grid3\">\n<div class=\"stat\"><span class=\"n\">4 crit\u00e8res<\/span><span class=\"d\">foyer, s\u00e9jour principal, activit\u00e9, int\u00e9r\u00eats \u00e9conomiques\u00a0: <b>un seul<\/b> suffit \u00e0 vous garder r\u00e9sident fran\u00e7ais (article 4 B du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">800\u00a0000\u00a0\u20ac<\/span><span class=\"d\">de titres, ou 50\u00a0% des b\u00e9n\u00e9fices d&rsquo;une soci\u00e9t\u00e9\u00a0: l&rsquo;exit tax se calcule le jour du d\u00e9part (article 167 bis du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">20\u00a0%<\/span><span class=\"d\">d&rsquo;imp\u00f4t minimum en France sur vos revenus de source fran\u00e7aise une fois parti, sauf \u00e0 prouver un taux moyen mondial plus faible (article 197 A du CGI).<\/span><\/div>\n<\/div>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=expatriation-patrimoniale\">Un appel de 10 minutes<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-expatriation-patrimoniale\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Avant la date de d\u00e9part<\/p>\n<h2>Ce qui se r\u00e8gle avant de partir, et plus apr\u00e8s.<\/h2>\n<div class=\"grid2\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/residence-fiscale\/\"><span class=\"t\">R\u00e9sidence fiscale<\/span><span class=\"p\">Les quatre crit\u00e8res de l&rsquo;article 4 B, et ce qui fait <b>tenir<\/b> un d\u00e9part face \u00e0 l&rsquo;administration.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/calcul-et-strategie-dexit-tax\/\"><span class=\"t\">Exit tax<\/span><span class=\"p\">Le montant au jour du d\u00e9part, et le sursis\u00a0: <b>automatique<\/b> ou \u00e0 demander avec des garanties.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/depart-etranger\/\"><span class=\"t\">Ce que vous gardez en partant<\/span><span class=\"p\">Livret A, PEA, assurance-vie, PER, r\u00e9sidence principale\u00a0: <b>ce qui reste ouvert<\/b> et ce qui se ferme.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/expatriation-patrimoniale\/expatriation-fiscale-du-dirigeant-2027\/\"><span class=\"t\">Dirigeant\u00a0: partir avant 2027<\/span><span class=\"p\">Le comparatif <b>rester \/ partir<\/b> sur cinq ans, dans trois sc\u00e9narios politiques.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Contrats et immobilier<\/p>\n<h2>Ce qui vous suit d&rsquo;un pays \u00e0 l&rsquo;autre.<\/h2>\n<div class=\"grid3\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/nos-solutions\/assurance-vie-luxembourgeoise\/\"><span class=\"t\">Assurance-vie luxembourgeoise<\/span><span class=\"p\">Un contrat qui suit le souscripteur quand il change de pays, en <b>plusieurs devises<\/b>, sous la protection du triangle de s\u00e9curit\u00e9 luxembourgeois.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/destinations\/investir-en-france-etranger\/\"><span class=\"t\">Investir en France depuis l&rsquo;\u00e9tranger<\/span><span class=\"p\">Meubl\u00e9, SCPI, assurance-vie, actions\u00a0: <b>ce que paie un non-r\u00e9sident<\/b> en France en 2026.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/blog\/scpi-de-rendement-hors-de-france-et-europeennes-eliminer-les-prelevements-sociaux\/\"><span class=\"t\">SCPI europ\u00e9ennes<\/span><span class=\"p\">Des loyers per\u00e7us hors de France, <b>sans pr\u00e9l\u00e8vements sociaux<\/b> fran\u00e7ais.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Succession<\/p>\n<h2>La loi qui r\u00e9glera votre succession change avec votre pays.<\/h2>\n<div class=\"grid3\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/planification-successorale\/\"><span class=\"t\">La loi de votre derni\u00e8re r\u00e9sidence<\/span><span class=\"p\">Le r\u00e8glement europ\u00e9en n\u00b0 650\/2012 applique la loi du pays o\u00f9 vous vivez au d\u00e9c\u00e8s, <b>sauf<\/b> si vous choisissez par testament la loi de votre nationalit\u00e9.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/successions-complexes\/\"><span class=\"t\">Des h\u00e9ritiers rest\u00e9s en France<\/span><span class=\"p\">Domicili\u00e9s en France 6 ann\u00e9es sur 10, ils y sont tax\u00e9s sur <b>tout<\/b> ce qu&rsquo;ils re\u00e7oivent, sans convention successorale (article 750 ter du CGI).<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/divorce-international\/\"><span class=\"t\">R\u00e9gime matrimonial et divorce<\/span><span class=\"p\">Un changement de pays peut modifier vos droits <b>sans<\/b> que vous ayez rien sign\u00e9.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Par destination<\/p>\n<h2>Le cadre de votre pays d&rsquo;arriv\u00e9e.<\/h2>\n<div class=\"grid2\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/destinations\/\"><span class=\"t\">Les 42 destinations<\/span><span class=\"p\">Convention fiscale, successions, exit tax et pr\u00e9l\u00e8vements sociaux, <b>pays par pays<\/b>.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/destinations\/europe\/\"><span class=\"t\">Europe\u00a0: 14 pays compar\u00e9s<\/span><span class=\"p\">Six conventions successorales <b>seulement<\/b>, et la Suisse n&rsquo;en a plus.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/moyen-orient\/\"><span class=\"t\">Moyen-Orient\u00a0: les pays du Golfe<\/span><span class=\"p\">Des conventions qui couvrent les successions, une exit tax automatique vers le <b>Kowe\u00eft<\/b> seulement.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/destinations\/asie\/\"><span class=\"t\">Asie\u00a0: 11 pays compar\u00e9s<\/span><span class=\"p\">Aucune convention successorale, exit tax automatique dans <b>quatre<\/b> pays seulement.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Questions fr\u00e9quentes<\/p>\n<h2>Ce qu&rsquo;on nous demande.<\/h2>\n<div class=\"faq\">\n<details>\n<summary>Puis-je garder mon PEA en partant\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Oui\u00a0: depuis la loi Pacte du 22 mai 2019, le d\u00e9part ne cl\u00f4ture plus le PEA, sauf vers un \u00c9tat non coop\u00e9ratif (article 163 quinquies D du CGI). Mais son exon\u00e9ration fran\u00e7aise ne vous prot\u00e8ge plus\u00a0: c&rsquo;est la fiscalit\u00e9 de votre nouveau pays qui s&rsquo;applique aux gains.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Quand faut-il commencer\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Avant la date de d\u00e9part. L&rsquo;exit tax se calcule au jour du transfert du domicile (article 167 bis du CGI), et le sursis vers un pays sans assistance au recouvrement se demande avec des garanties constitu\u00e9es avant de partir.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Et si je reviens en France\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Apr\u00e8s 5 ann\u00e9es civiles hors de France, le r\u00e9gime des impatri\u00e9s exon\u00e8re une partie de votre r\u00e9mun\u00e9ration jusqu&rsquo;au 31 d\u00e9cembre de la 8e ann\u00e9e suivant votre retour (article 155 B du CGI).<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"final\">\n<div class=\"in\">\n<h2>Votre date de d\u00e9part est fix\u00e9e\u00a0? On chiffre ce qui doit \u00eatre fait avant.<\/h2>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=expatriation-patrimoniale\">Un appel de 10 minutes<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-expatriation-patrimoniale\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Leaving France without remaining a tax resident: tax residency (Article 4 B of the French General Tax Code), exit tax (Article 167 bis), contracts, real estate, and inheritance. What to decide before your departure date, with figures.<\/p>","protected":false},"author":5,"featured_media":0,"parent":63,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-4252","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4252","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=4252"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4252\/revisions"}],"predecessor-version":[{"id":4410,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4252\/revisions\/4410"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/63"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=4252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}