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Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a DGFiP determination or a rescrit.

No. France has no departure form and no residency-opinion request. You self-assess against article 4 B and any treaty, then file the split 2042 / 2042-NR return. If you want certainty from the DGFiP you can request a rescrit général, which must be answered within three months and binds the administration on the facts you give. How the rescrit works ↗

Yes — article 167 bis CGI, but only above thresholds. It applies if you were domiciled in France for at least six of the last ten years and hold shares or securities worth more than €800,000, or at least 50 % of a company's profits. Unrealised gains, earn-out claims and previously deferred gains are taxed on departure, with payment deferred automatically for most destinations (on request, with a guarantee, for non-cooperative states). The deferral lapses into a release after two years, or five years above €2,570,000. PEA holdings are excluded. DGFiP exit-tax FAQ ↗

It is the single biggest fact to explain. A home kept available in France — especially one your spouse or children use — is the classic foyer under article 4 B, and one criterion is enough for domicile. If a treaty applies, the permanent-home and centre-of-vital-interests tests decide it. Selling, letting on a proper lease or clearly documenting that the family has moved changes the picture; silence does not. DGFiP doctrine on article 4 B ↗

French rental income and property gains stay taxable in France, at a minimum rate of 20 % (30 % above €29,579 for 2025 income) unless you prove a lower worldwide average rate. Social contributions also apply — but if you are affiliated to a compulsory scheme in the EEA, Switzerland or the UK you are exempt from CSG/CRDS and pay only the 7.5 % prélèvement de solidarité (boxes 8SH/8SI on form 2042-C). French real estate above €1.3 million net on 1 January is subject to IFI even for non-residents. Bank accounts can stay open; the DGFiP recommends keeping one to pay your tax. Social contributions for non-residents ↗

From the day you arrive in your new country you are no longer covered by French assurance maladie: declare the transfer to your CPAM within one month and return your carte Vitale, or join the Caisse des Français de l'étranger. French pensions are still paid abroad — tell l'Assurance retraite your new address and expect an annual certificat de vie. Pensions from a French fund remain taxable in France, subject to the treaty, through a withholding of 0 %, 12 % and 20 % by bracket (0 % up to €17,122 and 12 % up to €49,667 for 2025 income), declared on form 2041-E. Ameli: moving abroad ↗

Your domicile resumes as soon as an article 4 B criterion is met again, and you return to filing worldwide income. If you paid or deferred exit tax, re-establishing your domicile in France releases the deferred tax or entitles you to a refund on the securities you still hold. Re-open your health rights with your CPAM (form S1106). Coming back within the two- or five-year window is one of the facts a later audit will look at, so keep the departure file. 2074-ETD notice ↗

It was a proposal. Amendment I-807 to the 2026 finance bill, adopted in first reading on 3 November 2025, would have restored the pre-2019 15-year period. It was not retained in the finance law enacted on 19 February 2026, and the DGFiP's own 2026 forms still apply the two-year and five-year periods. If the law changes later we will update this page and your file.