Page positioning
This page is designed as a direct entry point for high-intent queries: finding a French tax lawyer, planning a move from France, anticipating French exit tax, or analysing a France–Dubai/UAE tax situation. It then routes users to the technical resources of the site.
When should a French exit tax lawyer be involved?
French exit tax should be reviewed before the taxpayer leaves France. The analysis combines French tax residence, share valuation, form 2074-ETD, payment deferral, potential guarantees, follow-up filings and subsequent audit risk.
The useful legal work is to determine whether article 167 bis CGI applies, measure the taxable base, secure the valuation of private company shares, and choose the appropriate pre-departure strategy. Pre-departure transactions should not be treated as mechanical solutions: their economic substance, timing, documentation and anti-abuse risk must be reviewed.
Frequently asked questions
Who is concerned by French exit tax?
French taxpayers who have been French tax resident for at least six of the ten years preceding departure and who hold qualifying shareholdings or securities above the statutory thresholds.
Is Dubai a special case?
Dubai requires a specific France-UAE analysis because the French exit tax regime, payment deferral and tax residence evidence must be reviewed together.