Moving to France: get your wealth ready before you land

France rewards newcomers who prepare well (the impatriate regime is one of Europe's best) and is unforgiving with those who do not. Most of what matters is decided before your first day of residency.

You become a French tax resident when your home, main place of stay, professional activity or centre of economic interests moves to France (article 4 B of the French tax code) — usually the day you settle in with the intention to stay. From that day, France taxes your worldwide income, and your foreign bank accounts, investment accounts and life-insurance policies become reportable every year.

Three subjects deserve attention before you land: whether you qualify for the impatriate regime (it must be organised around your employment contract, not claimed afterwards — The impatriate regime in practice, decision by decision covers what to have written into the contract before signature) ; what to do with investment wrappers from your home country, which France may tax in ways their designers never imagined ; and how French forced-heirship rules will read your family situation. French healthcare and social security when you arrive and the other practical steps of settling in have their own section below.

The impatriate regime Up to eight years of partial exemptions — if it is set up before you take up your role.The impatriate regime in practice What to have written into the contract before signature, and the passive-income relief most newcomers never think to claim.Banking and moving your money in Why the account is the bottleneck, and how to move a large sum in without creating a problem later.Your matrimonial regime The 1978 Hague Convention can change your regime automatically, without an act and without your knowing.Buying your first home The notaire is not your lawyer, and the preliminary contract is where you actually commit.Healthcare and social security How affiliation works, the gap before your carte vitale, and what a mutuelle is for.US persons in France FATCA, PFIC, and what actually works for an American living here.UK nationals in France ISAs, pensions and residency after Brexit — what still works, and what no longer does.

Frequently asked questions

When do I become a French tax resident?

Under article 4 B of the French tax code, when your household, main place of stay, professional activity or centre of economic interests is in France — in practice, from the day you settle with the intention to stay. Double-tax treaties break ties when two countries both claim you.

Do I have to declare my foreign bank accounts?

Yes — every account opened, held, used or closed abroad must be reported with your annual tax return under Article 1649 A of the French tax code, including online banks and investment platforms; foreign life-insurance and capitalisation contracts fall under Article 1649 AA, and digital-asset accounts under Article 1649 bis C. For a bank account, Article 1736 IV sets a fine per undeclared account per year, increased for accounts held in non-cooperative jurisdictions; digital-asset accounts fall under paragraph X of the same article, which has its own scale. Either way, the omission extends the tax authority's reassessment period from three to ten years.

Should I keep my home-country investment accounts?

Case by case. Some wrappers travel badly: France may tax them annually or on gains in ways that cancel their home advantage — and some (like US mutual funds for French residents, or French funds for US persons) create reporting problems on both sides. A review before you move costs little; unwinding after costs a lot.

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The group's other websites

Private Equity Valley Private equity and unlisted fund selection SCPI Valley SCPI (property fund) selection and analysis Éthique & Patrimoine Wealth advice and responsible investment

Also worth reading: the White paper — Private Equity 2026 published by Private Equity Valley — Unlisted assets: selection, risks, access.

Written by Stéphane Molère, Président d'Éthique et Patrimoine — page last reviewed on 2026-08-27 — rules quoted are those in force at that date.