Taxation for those leaving France

Je m'informe

les questions - réponses :

• I am moving abroad, what formalities do I need to accomplish ? Should I close my accounts ?
• How should I file my income tax return if I move abroad ?
• Are non-residents liable for local taxes ?
• Do I have to pay an "Exit Tax" ?

What are the consequences of my financial investments in France?

Je m'informe

les questions - réponses :

• Obtaining a residence certificate for entitlement to a tax treaty rate
• Is investment income liable for social and compulsory levies ?
• Taxation on full or partial redemption of life insurance policies
• Taxation of life insurance policies when the beneficiary dies
• Can I keep my share savings plan (PEA) ?
• Do I have to pay an "Exit Tax" ?

I am moving abroad and I own property in France

Je m'informe

les questions - réponses :

• Are non-residents liable for local taxes ?
• As a non-resident who receives income from real property, is this property income or business income, and how do I declare it ?
• Property wealth tax (IFI) for non-residents who own property in France and/or abroad

Reporting obligations when receiving gifts

Je m'informe

les questions - réponses :

• What rules govern gifts for non-residents?
• Gifts to children and grandchildren exempt from duty
• Non-residents: time line and department for declaring gifts
• Non-residents: declaring a gift of immovable property
• Non-residents: declaring a hand-to-hand gift (money, shares, jewellery, furniture, etc.)
• Means of payment of gift duties owed
• Exemption from payment of duties following a gift of money