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.
Reference guide
This page organises the English exit tax cluster. For the main legal analysis, see the core English page on French exit tax.
Key resources
French exit tax calculation in 2026
How French exit tax is calculated: latent capital gains, market value, tax basis, rates, payment deferral and documentation.
French exit tax case studies
Practical French exit tax case studies: founders, holding companies, gifts, Dubai relocation and return to France.
Crypto-assets and French exit tax
French exit tax and crypto-assets: scope, private wallets, companies, tokenised securities and residence transfer issues.
French exit tax filing and follow-up forms
French exit tax forms: 2074-ETD, annual monitoring, payment deferral, supporting documents and deadlines.
French exit tax relief and cancellation
French exit tax relief after departure: holding period, return to France, sale events and claim procedure.
French exit tax and relocation to Dubai
French exit tax and Dubai: UAE relocation, France-UAE tax treaty, payment deferral, residence and founder planning.
Lawful French exit tax planning
Lawful planning before leaving France: gifts, holding companies, timing, valuation and anti-abuse review.
French exit tax FAQ
French exit tax FAQ: scope, thresholds, calculation, forms, deferral, relief, Dubai, Switzerland, UK and audit risk.
French exit tax glossary
Glossary of French exit tax terms: article 167 bis, payment deferral, latent gain, relief, tax residence and guarantees.
Holding companies and French exit tax
French exit tax and holding companies: contribution-deferral, article 150-0 B ter, reinvestment and founder planning.
Key French exit tax case law
French exit tax case law: constitutional framework, EU law, payment deferral, residence and anti-abuse issues.
French exit tax and relocation to Panama
French exit tax and Panama: tax treaty, residence, payment deferral, ETNC review and expatriation planning.
Risk of French tax residence challenge
French tax residence challenge after expatriation: article 4 B CGI, treaty tie-breaker, evidence and audit strategy.
French exit tax and relocation to Switzerland
French exit tax and Switzerland: treaty, payment deferral, private capital gains and cross-border residence.
French exit tax payment deferral
French exit tax payment deferral: automatic deferral, optional deferral, guarantees, monitoring and end of deferral.
French exit tax and relocation to the United Kingdom
French exit tax and the UK: post-Brexit relocation, France-UK treaty, payment deferral and founder planning.