Leaving France? Understand the Exit Tax

Offshore Tax with HTJ.tax · Mar 18, 2026 · 3m

Leaving France doesn’t always mean leaving its tax system behind. For certain taxpayers, departure can trigger the French exit tax, designed to capture unrealised capital gains on significant shareholdings.In this episode, we explain when the exit tax applies and what thresholds you need to watch.🇫🇷 What Is the French Exit Tax?The exit tax applies to unrealised capital gains on shares when a taxpayer transfers their tax residence outside France.It is governed by the Code général des impôts and targets individuals with substantial ownership in companies.📍 1️⃣ Residency ConditionYou may be…