Simplified formalism
The taxpayer who transferred his home abroad, before January 1, 2005, was to obtain before his departure a tax discharge which consisted in paying by anticipation any tax due until the day of departure abroad. Whether motivated by professional, personal or tax reasons, the transfer of tax residence Now is reporting tax that follows that of the transfer.
In the event of departure abroad, the first thing to do is to report its change of address to the tax center on which the taxpayer depends. This change can be made online on the site taxes.gouv.fr. The year following that of the transfer, the taxpayer must file a declaration of income with the tax center on which he depended. On this declaration, the taxpayer brings the world income from which he benefited the year from his transfer, until the date of his transfer of domicile.
The taxpayer must also relate to this declaration his only revenues of French source (such as for example property income) that he would have perceived after his transfer of residence until December 31 of the year of his transfer.
Additional declarative obligations in the event of social rights
The transfer of the home abroad also leads, under certain conditions, the tax in particular of the latent capital gains observed on the social rights held by the taxpayer. The taxpayer can however benefit from a stay of payment and a Tax reduction is even provided for the expiration of a period of 2 years or 5 years depending on the date of departure, depending on whether the overall value of the securities exceeds or not 2.57 million euros on the date of the transfer.
The payment stay is automatic When the taxpayer settles in a Member State of the European Union or in another State having concluded with France an agreement comprising an assistance clause in order to combat tax fraud and escape as well as in matters of recovery.
If the taxpayer settles in another state, the stay is granted on express request during the transfer of the tax domicile. To benefit from it, the taxpayer must declare the amount of capital gains concerned, designate a tax representative established in France and constitute with the competent public accountant, prior to his departure, guarantees capable of ensuring the recovery of the claim of the Treasury.
In any case, the benefit of the payment suspended compliance with declarative obligations the year following that of the transfer From tax domicile outside France (to the tax center on which the taxpayer depended before his transfer), at the same time as the filing of his declaration of income for the year of the transfer, then subsequently to the non-resident tax center in order to monitor taxes on payment.
An assumed choice
Beyond compliance with declarative obligations, the transfer of residence constitutes a change of life which involves in practice to modify its links with France: a house can be preserved, but if it is not given in rental, its occupation must be accessory, which must demonstrate a Analysis of water, electricity or gas consumptionthat the tax authorities like in the event of residence control. Likewise, the time spent in France, compared to that spent in other states, should not be preponderant, which must be confirmed in particular an analysis of bank card readings.
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