The tax-free year will benefit those who move abroad

<h4 class&equals;"article-intro">Retirees moving abroad towards the end of the year will benefit fully from the tax-free year linked to the introduction of the withholding tax&amp;period;<&sol;h4>&amp;NewLine;<p>With the introduction of the "prélèvement à la source" tax at source&amp;comma; income earned in 2018 will be exempt from tax &amp;lpar;excluding exceptional income and&amp;sol;or excluded from the scope of the reform&amp;rpar;&amp;period; On the scale of a lifetime&amp;comma; everyone will therefore gain one year less of tax thanks to this &amp;OpenCurlyDoubleQuote;année blanche"&amp;period; But in reality, very few households will really feel the effects immediately&amp;comma; since they will pay a withholding tax in 2019 on their 2019 income&amp;comma; of an amount roughly equivalent to that which they would have had to pay with a year's delay on their 2018 income&amp;period;<&sol;p>&amp;NewLine;<p>The real winners are those whose incomes will fall between 2018 and 2019... or those who will not be taxed or who will be taxed less on their 2019 income&amp;period; In plain English&amp;comma; those who will leave France for greener pastures&amp;period;<&sol;p>&amp;NewLine;<p>Until now, French nationals moving abroad were taxed twice during their first year of expatriation; once in France on their income for the previous year, and once in their new country of residence on their income for the current year, insofar as the vast majority of foreign countries already apply the withholding tax&amp;period; With the introduction of the withholding tax in France&amp;comma; this "black year" will become a "white year"&amp;period;<&sol;p>&amp;NewLine;<p>In concrete terms&amp;comma; retirees who have the good idea of moving abroad at the end of 2018&amp;sol;beginning of 2019 will not have to bear this double taxation as they will not have to pay tax in France on their 2018&amp;period retirement pensions; If they move to a country that has signed a tax treaty with France, their retirement pensions received in 2019 will not be taxed in France but in the country of expatriation, unless the pension is paid by the civil service;<&sol;p>&amp;NewLine;<p>They will benefit all the more from this windfall effect if they settle in a country where the level of taxation is lower than in France, and a fortiori in a country that has set up a specific status for foreign retirees&amp;period;&amp;nbsp&amp;semi;Like Portugal, which offers French retirees who come to live there the possibility of benefiting from an income tax exemption on their retirement pension for the first ten years following their installation&amp;nbsp&amp;semi;&amp;excl;<&sol;p>&amp;NewLine;