GEOTAX
GEOTAX FOR TAX CONSULTANT CO. L.L.C.: “Société de conseil fiscal enregistrée à Dubaï, spécialisée dans la fiscalité France-Émirats Arabes Unis. Les questions de droit fiscal français sont traitées sous la responsabilité de Me Jonathan Sémon, avocat au Barreau de Paris.”
What is the exit tax rate?
“The tax liability arising from unrealised gains, earn-out claims and, where relevant, deferred gains is determined by reference to the tax rules applicable to the gains concerned at the date of the transfer of tax residence out of France.”
在公司資料中查看Does exit tax apply if I depart France for Dubai?
“Yes, if your situation falls within Article 167 bis CGI. For unrealised gains, the conditions include French tax residence for at least six of the ten years before departure and household holdings representing at least 50% of one company’s profits or securities with a total value strictly exceeding EUR 800,000.”
在公司資料中查看Are my cryptocurrency holdings taxed by exit tax?
“No. Cryptocurrency and tokens are NOT a category of assets within the scope of exit tax application under Article 167 bis of the French Income Tax Code.”
在公司資料中查看Can I obtain relief from the exit tax?
“Yes, depending on the gain category and statutory conditions. For unrealised gains, retaining the securities may qualify for relief after the applicable period or on return to France.”
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