Articles

French exit tax articles

Articles on French exit tax, article 167 bis CGI, payment deferral, relief, filing and departure planning.

This English page mirrors the French reference page for international clients. It is written for decision-makers who need a clear first reading before a tailored French tax analysis.

Articles in this category

Resources on French exit tax for founders, executives, investors and families leaving France.

Article

Exit Tax 2026: Complete Guide to Article 167 bis

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Exit Tax Payment Deferral: Conditions and Procedure

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Exit Tax Relief After 2 or 5 Years of Continuous Holding

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Business Sale and Expatriation: Tax Optimization

Read the English version of this article and review the French tax points requiring a tailored analysis.

Article

Tax Expatriation Checklist: 12 Essential Steps Before Leaving France

Read the English version of this article and review the French tax points requiring a tailored analysis.

How to use these resources

These articles are designed as a first map. They do not replace a review of the taxpayer’s documents, the applicable treaty and the French procedural deadlines.

Book a consultation

For a live matter, the first step is usually a video consultation or an office consultation to identify the issue, the deadlines and the supporting documents required.

This page provides general information only. French tax residence, exit tax, impatriation and cross-border reporting must always be analysed on the basis of the taxpayer’s facts, documents and applicable treaties.
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