Taxation

Are you a candidate for expatriation?

Coût de la vie plus faible, prix de l’immobilier plus abordables, climat plus clément… de plus en plus de Français envisagent de s’expatrier à l’étranger. Mais attention : avant de partir, il vous faudra vérifier un certain nombre de choses en matière de couverture santé ou de fiscalité si vous ne voulez pas être pris au dépourvu une fois sur place. Voici l’essentiel de ce qu’il faut savoir pour prendre sa décision en toute connaissance de cause.

Health and social coverage

If you are considering moving to Spain, the Portugal, en Suisse ou dans n’importe quel autre pays de l’espace économique européen (EEE), pensez à retirer auprès de votre caisse d’assurance maladie, avant de quitter la France, le formulaire “S1”. Celui-ci vous permettra de vous inscrire auprès de la caisse de votre nouveau pays de résidence. Vous pourrez ainsi vous faire soigner sur place et être remboursé selon la législation de ce pays, au même titre qu’un assuré social de ce pays.

Taxes

Some retirees move abroad in the hope of paying less tax.tax than in France. However, just because you live most of the year outside of France does not mean that you lose your French tax resident status. In any case, this is what the Conseil d'Etat has just ruled in a decision rendered last June. It considers that a retiree living abroad who receives a retirement pension paid by a French organization must be considered as having kept in France the center of his or her economic interests, and as such as being fiscally domiciled in France, as long as this pension is his or her only source of income. In practical terms, however, this decision only concerns retirees who are moving to countries that do not have a tax treaty with France. Or les pays de prédilection des candidats à l’expatriation – Maroc, Portugal…- sont bien souvent ceux qui ont conclu ce genre d’accord et qui déroulent le tapis rouge aux candidats à expatriation.

Succession

A European regulation that will come into force on August 17 simplifies the thorny issue of international successions. What does it provide? Applicable to people who have property interests in at least two countries, it allows you to choose the law that will apply to your estate when the time comes: that of the country in which you will have your habitual residence at the time of your death, even if it is not a member of the European Union, or that of the country of which you are a national.

It is best to consult a notary before leaving and, if necessary, make the necessary arrangements to ensure that your assets are distributed according to your wishes. This will also be an opportunity to review your matrimonial regime if you are married. Because when you change countries, you can also change your matrimonial regime without knowing it...

Register at the Consulate

Even if it is not mandatory, once you are in France, it is in your interest to register on the register of French nationals living outside of France. This will simplify your daily life, especially for all your administrative procedures (issuing a passport, etc.). In addition, you will be able to benefit from the assistance of the consulate in case of a hard blow or a health crisis. In exchange for your registration, you will be given a consular card valid for 5 years, attesting that you are under French consular protection.

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