TRANSFER OF TAX RESIDENCE

Many people consult us about the consequences of transferring their residence when they move abroad (employees, entrepreneurs, retirees, etc.).

We have the databases we need to present them with the tax regime that will be applicable to them between the different countries of residence envisaged on all their income from French and foreign sources.

We then work with our foreign colleagues to put in place all the necessary procedures at every stage of their project, enabling our customers to anticipate and manage the tax and financial consequences of this mobility.

For departures from France, our assistance includes:

• A clear definition of the factual elements characterizing and justifying foreign tax residence, to avoid any questioning of the transfer of residence.
• Analysis of any applicable costs, guarantees or tax deferrals, and formalities related to the French Exit-Tax regime
• Estate planning
• Analysis of costs and tax treatment of post-transfer income flows and treatment of possible double taxation on these flows

As regards arrivals in France, our assistance covers in particular :

• Analysis of the tax costs of impatriation and proposals for any asset structuring that may be required. Review the inheritance aspects associated with impatriation and adapt existing inheritance strategies where necessary…
• For people eligible for the impatriate regime, assistance in implementing the scheme
• Establishing and managing formalities with the French authorities.