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France : Exit Tax

Professional firm for advice on the exit tax in France
The exit tax is a tax for French residents who are leaving France. The concerned persons are then subject to the Exit Tax on the capital gains on their shares at the time of departure.
Helvetio works with specialists partners on the french Exit Tax, to propose you a tailored service according to your situation.

Statement and calculation

The expatriate must fill a declaration of gains (Cerfa 2074-ET) to the tax department. However, the corresponding tax shall be payable only when the concerned share is sold. This tax is calculated not on added value when saling the share, but from the recorded added value when you left France.
Thus, you must annually provide a statement to the French tax department, so they are informed when share is sold.
The holding period which allows the deduction of the exit tax is set (since 2014) to 15 years. It is also possible to offset capital gains and losses on the shares concerned by the exit tax.

Shares concerned by the french Exit Tax

The shares concerned by this tax are the ones exceeding 50% of capital or latent value from 800,000 EUR. We support you to make your shares' inventory, and determine which ones would be concerned with this tax.

Excluded from the Exit Tax

  • The real estate is excluded from the French Exit tax, whether directly held or in the form of a company share (SCI, SICAV), because of the real content of the added value will be taxed in the territory where the real estate is located.
  • Real estate investment funds
  • Company shares primarily in real estate with variable capital (SPPICAV)
  • Life insurances are also excluded from the Exit Tax
  • Intangible property (copyrights or patents) directly held
More information on:
The Exit Tax
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