Expatriation: building a tax strategy before departure

An expatriation changes much more than the place of residence. It can transform taxation of income, wealth, investments, owned companies and future operations.

For a manager, investor or family with significant assets, departure must therefore be considered as a tax and heritage strategy decision in its own right.

Anticipate before changing tax residence

The country of destination, the date of departure, the location of the assets, the holding of interests, the income retained in France or the proposed divestiture can significantly change the overall tax burden.

Some decisions made prior to expatriation may also have very different effects than those made after the new tax residence has been established.

The value of a prior analysis is precisely to measure these differences and identify choices that can improve the taxpayer's situation in a sustainable manner.

Organize heritage in an international logic

Expatriation requires reasoning at the level of several jurisdictions. The tax treaties, the French territorial rules, the taxation of the host State and, depending on the situation, the exit tax must be integrated into the same reflection.

The firm accompanies this decision phase with a clear objective: build a coherent tax organisation, preserve the value of assets and reduce tax friction where a more efficient legal solution exists.

Master Édouard Pruvost specializes in international tax strategy advice and assists taxpayers who prepare for significant expatriation or heritage mobility. To measure the tax consequences of your departure and identify the most favourable options before you set up abroad, contact the firm for a personalized strategic advice.