Until today, l'exit tax imposed a lock on entrepreneurs exiled in another country. It was necessary to continue to make an annual declaration to the French tax authorities to prove that one was not transferring assets under advantageous tax conditions.
As a reminder, this tax, which concerned all the holders of a movable heritage higher than 800 000 euros. Or holders of more than 50% of shares in a company, was set up by Nicolas Sarkozy in 2011.
L’EXIT TAX n’imposerait désormais la constitution de garanties financières qu’aux exilés vers des pays ne disposant pas d’une convention fiscale avec la France. Elle limiterait également l’obligation de déclaration à une durée de deux ans après le départ du pays.
These reductions are bound to raise controversy in public opinion. But they are a favorable signal sent to entrepreneurs.
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