the tax authorities ensure the reality of an expatriation

<h4 class&equals;"chapeau">It's not enough to declare oneself a resident of a foreign country in order to avoid or reduce certain French taxes; you really have to leave France by transferring your centers of&amp;semi;interest&amp;period;<&sol;h4>&amp;NewLine;<p>In such cases, the tax authorities carry out meticulous verification investigations, and the Cour de cassation does not accept false expatriations either&amp;period; A couple who had officially expatriated to Belgium appealed to the Court of Cassation; the Court has just ruled that the arguments put forward by the tax authorities were not seriously substantiated&amp;period; In order to accept the reality of expatriation&amp;comma; it requires&amp;comma; as does the administration&amp;comma; the abandonment of numerous centers of&amp;rsquo&amp;semi;interest&amp;period;<&sol;p>&amp;NewLine;<h4>Maintaining active bank accounts in France is an indication of<&sol;h4>&amp;NewLine;<p>For example&amp;comma; the tax authorities rightly consider&amp;comma; according to the judges&amp;comma; that maintaining active bank accounts in France is an indication of non-expatriation&amp;period; Similarly&amp;comma; affiliation to the French health insurance scheme and to a supplementary health insurance scheme in France&amp;period; The fact that close family members have remained in France&amp;lpar;parents and children&amp;rpar;&amp;period; Similarly&amp;comma; the size of the electricity consumption of the French secondary residence or the&amp;rsquo&amp;semi;absence of rental receipts in Belgium&amp;period;<&sol;p>&amp;NewLine;<p>The attestation of the mover who transported furniture from France to Belgium was not considered conclusive, even though these Frenchmen had obtained Belgian nationality, which they claimed implied a principal residence in that country; a main residence in this country&amp;period; The attestation of the person who said he was forwarding the mail to Belgium was also not deemed sufficient to contradict the tax authorities' evidence&amp;period;<&sol;p>&amp;NewLine;<h4>A thorough tax investigation<&sol;h4>&amp;NewLine;<p>The accumulation of details of this kind, revealing a meticulous tax investigation, was deemed sufficient to rule out the reality of expatriation, and in the face of the taxpayers' challenge, the Cour de cassation concluded that the judges were not even obliged "to follow the parties in the detail of their argumentation"&amp;period;<br &sol;>&amp;NewLine;<a href&equals;"http&colon;&sol;&sol;www&period;cbanque&period;com&sol;actu&sol;62716&sol;impots-le-fisc-s-assure-de-la-realite-une-expatriation&num;qmvmzl1vz45jtc8a&period;99">Source<&sol;a><&sol;p>&amp;NewLine;