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.
Switzerland is not a simple case
Switzerland has its own cantonal tax logic and a specific treaty relationship with France. The French exit tax analysis must be separated from the Swiss tax analysis.
French domestic exit tax
The French rules apply first if the taxpayer transfers tax residence and holds assets within the statutory perimeter.
Private capital gains in Switzerland
The Swiss treatment of private capital gains can be attractive, but it does not erase French exit tax on gains accrued while the taxpayer was French resident.
Residence evidence
Cross-border factual evidence is critical: home, family, work location, travel pattern, banking and management of assets.
Before departure
The taxpayer should review valuation, payment deferral, expected sale timing and interaction with the Swiss arrival regime before moving.