Gifting Shares Before Leaving France: What a Gift Changes for Exit Tax
A gift wipes out the unrealised capital gain. Cost of gift duties versus cost of exit tax, timing of the gift, risk of recharacterisation, interaction with the Dutreil regime.
Non-Resident Property Tax in France: IFI, Capital Gains and Rental Income After You Leave
IFI limited to French property, 19% levy on capital gains, rental income at the minimum rate, tax representative: the regime for non-residents.
Moving to Dubai from France: What France Continues to Tax
No local income tax, the France–UAE tax treaty, French-source income, IFI, inheritance: what remains due in France.
Form 3916 in France: Declaring Foreign Accounts and Contracts, and the Penalties
Holding an account outside France is lawful; declaring it is mandatory: form 3916, Article 1649 A, fines from €1,500 to €10,000.
Luxembourg Life Insurance for French Residents: What It Changes and What It Does Not
Security triangle, super-priority, portability if you leave France: the real advantages, unchanged French taxation and the reporting obligation.
Belgium Tax Residence for French Nationals in 2026
The France–Belgium tax treaty, taxation of capital gains, property kept in France: the framework that applies when you move to Belgium.
Leaving France: Tax Returns and Taxable Income in the Year of Departure
Income before and after the departure date, French-source income, minimum rates of 20% and 30%, forms 2042-NR, 2047 and 3916.
Tax Avoidance vs Tax Evasion in France: Where Is the Line?
Choosing the least-taxed route, abuse of law under L64, “mini” abuse of law under L64 A, fraud under 1741: the three regimes, their criteria and their penalties.
Usufruct and Bare Ownership in France: Dismemberment of Ownership, IFI and Transfer
The Article 669 scale, who is liable for IFI, cases where the full ownership value applies, risks of recharacterisation.
Switzerland Lump-Sum Taxation and Tax Residence for French Nationals
Lump-sum taxation (taxation based on expenditure), the 1966 France–Switzerland tax treaty, property kept in France: the legal framework for moving to Switzerland.
French Inheritance Tax for Non-Residents After Moving Abroad: Article 750 ter
Three cases of taxation in France, the six-out-of-ten-years rule for heirs, inheritance tax treaties, foreign tax credit, life insurance.
French Tax Residency: How to Stop Being a French Tax Resident
Home, principal place of stay, professional activity, centre of economic interests: the Article 4 B criteria and the tax treaty tie-breaker rules.
Moving to Portugal from France: Tax Rules for French Nationals in 2026
End of the non-habitual resident regime, the IFICI regime, the France–Portugal tax treaty: what Portugal taxes and what France continues to tax.
France’s 20% Holding Company Tax (2026 Finance Act): Which Holdings Are Affected
Article 235 ter C of the French Tax Code (CGI): €5m threshold, 50% ownership, mainly passive income, taxed assets and start date of application.
Italy Flat Tax for New Residents: The Regime Seen from France
Italy’s flat-tax regime for new residents, the 1989 France–Italy tax treaty, inheritance: the applicable framework and its limits.
French Exit Tax Deferral: Who Is Affected in 2026 and How It Works
€800,000 and 50% thresholds, six years out of ten, automatic deferral, discharge after two or five years, form 2074-ETD: the rules in force.
Leaving France Before 2027: What the Law Says and What Is Only a Proposal
What is in force on 5 October 2026, what is under discussion and what remains a proposal. The real timescales of a change of tax residence.
