Planning your move to France

Moving to France is a good time to review your investments, pensions and family arrangements. We help you identify the decisions to make before moving and the work to complete after arrival. If you already live here, we start with your current circumstances.

Your first question is when French tax residence begins. Article 4 B of the French tax code sets out the domestic criteria, and a tax treaty may resolve a situation in which both countries consider you resident. We review your household, work and financial circumstances before examining the consequences for your assets.

Where are you moving from?

Your existing accounts, pensions and family arrangements matter as much as your move to France. These guides address the questions specific to the United States and the United Kingdom: Investing in France as a US citizen or green-card holder sets out what remains available once FATCA and the PFIC rules apply, and Financial planning in France for UK nationals after Brexit sets out what changed for accounts, pensions and succession once free movement ended.

Your existing accounts and investments

List the bank accounts, pensions and investment policies you hold in each country. A tax advantage in your home country may not apply in France. Your providers may also have conditions for customers who move abroad. These questions should be reviewed before closing an account, selling an investment or transferring a pension.

Employment and the impatriate regime

If you are moving for a job, check whether the recruitment and residence conditions of the impatriate regime apply to you. Article 155 B of the French tax code provides relief for eligible employees and certain company directors. Some employment terms need attention during recruitment; claiming the relief also involves subsequent tax returns.

If you are joining an international organisation, International organisation staff in France: what remains taxable explains the status and household questions to review alongside your move.

Your family and property

Bring together your marriage agreement, wills and beneficiary instructions. The professionals advising you need to understand how these documents work across the countries involved. If you are buying a home, the ownership arrangements and financing should be considered alongside your wider family finances.

Documents for your first review

Your proposed move date, recent residence history and employment or assignment documents.
Account and pension statements, policy documents and details of any planned sale, transfer or withdrawal.
Property ownership and mortgage information.
Existing wills, marriage agreements and beneficiary instructions.

Keep these documents securely. For a first enquiry, describe your situation without sending account statements or identity documents. Detailed documents can be shared later through the channel agreed for your engagement.

After arrival

Your first French tax return may involve income earned in more than one country and declarations relating to foreign accounts or policies. Healthcare registration and pension arrangements need their own follow-up. We help you identify the financial decisions and coordinate the questions requiring another professional, including the registration steps set out in French healthcare and social security for new residents.

Moving to France

Your wealth, before and after the move

A planning sequence for newcomers bringing accounts, investments, pensions or property interests from another country.

Before you arrive
Inventory and timing
Gather the records
What to prepare
List your accounts, investments, pensions and property in each country. Collect statements, policy documents and evidence of the source of funds. Have the timing of planned sales, withdrawals or transfers reviewed before acting.
As you settle in
Residence and practical arrangements
Clarify what changes
What to prepare
Document your family and work circumstances, where you live and your travel dates. Have your tax residence position assessed and establish the banking arrangements needed for your circumstances.
After the move
Reporting and ongoing review
Prepare for the next deadlines
What to prepare
Gather the records needed for the reporting obligations that apply to you. Review your investments and succession arrangements with the relevant professionals as your circumstances change.

Planning stages, not universal deadlines. Some work begins before arrival and continues afterwards; the sequence depends on your circumstances.

The impatriate regime The recruitment and residence conditions, the available relief and the reporting requirements.French impatriate regime Employment terms to review and decisions to prepare before taking up your role.Banking and moving your money in Opening an account, keeping existing accounts and documenting money transfers.Your matrimonial regime How the rules governing ownership between spouses may affect your plans.Buying your first home The preliminary contract, deposit, financing and role of the notaire.Retiring to France Pensions, residence and healthcare questions when you retire to France.Should an American retire in France? The US and French questions to examine before retiring in France.The long-stay visitor visa The visitor visa requirements and their relationship with your plans in France.Healthcare and social security Registration, health cover and the role of supplementary insurance.US persons in France Accounts, investments and reporting when both US and French rules apply.UK nationals in France UK accounts, pensions and family arrangements after a move to France.

References cited

CGI, art. 4 B · CGI, art. 155 B · CGI, art. 1649 A · CGI, art. 1649 AA · CGI, art. 1649 bis C

Frequently asked questions

When do I become a French tax resident?

The answer depends on your circumstances under Article 4 B of the French tax code and any applicable treaty. Your household, main place of stay, work and economic interests are relevant. Moving day alone does not establish the answer in every case.

Do I have to declare my foreign accounts?

French tax residents generally have reporting obligations for foreign bank accounts, investment accounts and certain other arrangements. Foreign life-insurance policies and digital-asset accounts have their own rules. Articles 1649 A, 1649 AA and 1649 bis C of the French tax code cover these categories. Check which declarations and exceptions apply to your accounts. The omission is sanctioned in its own right: article 1736 IV sets a fine per undeclared bank account per year, increased where the account is held in a state that has no administrative assistance agreement with France, and paragraph X of the same article sets a separate scale for digital-asset accounts.

Should I keep my home-country investments?

Each account needs a separate review. Consider its French tax treatment, any continuing obligations in another country, the provider’s conditions and the cost of changing it. Keeping an account and deciding what investments to hold within it are separate decisions.

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