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.
The initial filing
The French exit tax filing is not a simple annex. Form 2074-ETD identifies the taxpayer, the date of transfer, the relevant assets, the tax basis, the valuation and the payment deferral position.
Payment deferral request
Depending on the destination country, the deferral may be automatic or require a specific request and guarantees. The filing must therefore be consistent with the country of relocation and the expected future sale strategy.
Annual monitoring
A taxpayer benefiting from a payment deferral may have follow-up obligations. These forms preserve the deferral and allow the French tax authorities to monitor sale, gift, redemption or return events.
Supporting documents
The filing file should include valuation evidence, share registers, cap tables, acquisition documents, contribution deeds, gift deeds and tax residence evidence.
Errors to avoid
The most frequent errors are late filing, incomplete valuation, confusion between latent gains and deferred gains, and assuming that a move to a low-tax country automatically removes the French tax exposure.