Roche & Cie

Exit Tax

If you leave to establish abroad, you have to pay an exit tax on your securities (Parts & Actions)


1. You have resided in France for a minimum of 6 years in the last 10 years before departure. (This from date to date)

2. You own the securities (excluding real estate oriented company) representing at least 50% of … social values or exceeds € 800,000

Of the unrealized gains (in offsetting unrealized losses) will be subject to

1. Scale IR with allowances for a period of detention
– 50% – 1 to 4 years
– 65% – 8 years
– 85% after 8 years

2. Contribution exceptional 3% to 4% without reduction

3. The CSG. CRDS. 15.5% without any reduction.

Regarding, head of companies who are retiring, they shall enjoy an allowance of  500,000€ on the value of securities after the percentage of abbatement.

For this, the taxpayer must request his retirement before his departure and must cede securities within 2 years of retirement.
If you go to a country of the European Economic Area (EEA), you’ll be surcil payment pending:
– The sale of shares or tax donation.
– The omission of the 2074 annual report and in case of foreign tax on disposal is deducted from the CSG tax on overseas tax but must be personal, ie on income and on the same basis as in France.

A deadline of 3 years is accepted after the sale.

Automatic relief: When returning to France, and deaths after 15 years from the date of departure.

Contact us for more information.