Leaving France: tax, property and investment checklist
Before leaving France, review the accounts, investments and property you intend to keep. We help you prepare the financial decisions around your move and identify the French obligations that may continue afterwards.
The date you transfer your tax residence affects your reporting and the treatment of some transactions. Establish it from your circumstances and the applicable treaty, then review your holdings and any operations planned around the move.
Your accounts and insurance policies
Ask each provider whether you can keep the account or policy in your next country of residence and which operations will remain available. For assurance-vie, examine the treatment of future withdrawals in France and in the destination country. Retaining the policy does not establish its tax treatment abroad.
Exit tax
Article 167 bis of the French tax code may apply when you transfer your tax residence out of France. The analysis includes your residence history, the assets and gains concerned and the relevant thresholds. If you are within scope, check the conditions for deferred payment and the reporting required after departure.
Property and income remaining in France
Keeping French property can leave you with French tax and reporting obligations for rental income, a later sale or property wealth tax. The property’s use, ownership arrangements and the treaty with your new country must be examined.
The year of departure
Your tax return for the departure year distinguishes the periods before and after the transfer of residence. Later French returns may still be required if you retain income taxable in France. Update your address and retain the documents supporting your declarations.
If you are moving to another country rather than returning home, we also examine the questions raised by that new destination, coordinating with a local professional where the answer depends on that country’s own rules.
References cited
Frequently asked questions
Do I keep filing French tax returns after leaving?
You may need to if you retain income taxable in France. The departure-year return also needs to distinguish the resident and non-resident periods. Check the treatment of each income source under the applicable treaty.
What happens to my assurance-vie when I leave France?
Ask the insurer whether you can retain the policy and continue the operations you need from your new country. Examine French withholding on withdrawals and the destination country’s treatment before deciding to keep or close it.
Can French exit tax apply to a foreign national?
Yes. Nationality does not by itself exempt you. Article 167 bis sets conditions relating to residence history and the assets or gains concerned. Whether a payment is immediately due is a separate question from whether you must declare the relevant amounts.
Plan my exit from France
Book a callThe group’s other websites
Also worth reading: the White paper — Private Equity 2026 published by Private Equity Valley — Unlisted assets: selection, risks, access.
Written by Stéphane Molère, President of Éthique et Patrimoine — page last reviewed on 2026-09-15 — reference date for the rules: 2026-09-07.