ExpatBriefing: French Senate Votes To Ease Exit Tax Burden

By Hans Esser, for Expatbriefing.com 02 January, 2019

The French Senate last month approved proposed legislation abolishing the existing exit tax and replacing it with a new regime designed to enhance France's tax competitiveness.

Under the exit tax, in place since 2011, taxpayers who transfer their fiscal residence abroad are subject to a tax on capital gains of shareholdings with a total value exceeding EUR800,000 (USD908,000) if they cede the securities that they hold within 15 years following their expatriation.

Under the new tax regime, the EUR800,000 threshold will remain in place, but the time limit will be reduced to two years. However, taxpayers with assets of EUR2.57m or more will face a longer time limit of five years.

Tags: Expatriates | Capital Gains Tax (CGT) | Tax | Legislation | France | Exit Tax | Expats |

 



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