Roche & Cie

Exit Tax in France

19 May 2016

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


1. You have lived in France for a minimum of 6 years in the 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 f the unrealized gains (in offsetting unrealized losses) will be subject to

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

2. Exceptional contribution 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 transfer securities within 2 years of retirement.
If you move to a country of the European Economic Area (EEA), you’ll be pending payment:
– 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.

Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real estate and expat taxation.