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2019 Relaxation of Exit Tax

The relaxation of France's exit tax regime in 2019, which shortened the monitoring periods to two or five years.

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Jan 29, 2026
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Exit tax for french people leaving france

’s “exit tax” taxes unrealised capital gains when a long‑term French tax resident moves their fiscal domicile abroad; the rule is aimed at preventing tax exile on latent gains and targets significant ...