Anticipating a move before it produces tax consequences
Anticipate the tax consequences of leaving France, moving to France or carrying on an activity across several jurisdictions.
Tax residence and international treaties
Determining the country of residence and allocation of taxing rights is the starting point for any cross-border analysis.
We analyse domestic rules in each state and international tax treaties to prevent dual residence and double taxation.
The analysis takes account of the household, professional activity, income, economic interests and the actual timetable of the move.
Preparing a departure or move to France
Relocation affects income, assets, reporting obligations and sometimes the transfer of wealth.
Advice may cover the French exit tax, impatriate regimes, international remuneration, foreign accounts and contracts, and income received before and after the change of residence.
The aim is to sequence decisions, document the position and avoid inconsistencies between French and foreign returns.
International coordination
Investments and wealth in several countries
Foreign assets and investment in France require a coordinated reading of structures, flows and local obligations.
We advise executives, families and investors with assets in several countries, as well as international clients investing in France, on structuring and securing their investments.
We coordinate with the lawyers, notaries, accountants and local advisers chosen by the client to maintain compliance and continuity across jurisdictions.
Key points to consider
Questions to examine before a departure, arrival or investment
- 01
The exact timetable of departure, arrival and activity in each country.
- 02
The location of the household, economic interests and main income sources.
- 03
Applicable tax treaties and any residence or qualification conflicts.
- 04
The treatment of remuneration, dividends, gains, property income and pension rights.
- 05
Assets, accounts, contracts and structures held in France or abroad.
- 06
Filing obligations and documents needed to support the position adopted.