Leaving France: the exit tax, the trailing net, and the Switzerland treaty trapSource-cited draft France has become a net wealth-outflow country for the first time, and its departure rules are built to make leaving expensive if done casually: an exit tax on unrealised share gains (art. 167 bis), a real-estate wealth tax that never lets go of French property, succession rules that can tax your heirs on worldwide assets years after you left, and a France–Switzerland treaty clause that quietly strips treaty protection from lump-sum-taxed Swiss residents. This Guide sequences the exit.
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