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🇪🇺 Europe · EuropeExit tax (France)
Also called: exit tax, French exit tax
In one line
A French tax that can apply to unrealised gains on significant shareholdings when a taxpayer moves their residence abroad.
In plain English
If you hold a sizeable stake and leave France, the exit tax may charge you on paper gains as if you'd sold, though it can be deferred. It mainly affects larger holders relocating.
If you were explaining it to a 5-year-old
If you own a lot of French club toys and move to another country, France may tax you as if you'd sold them — even if you didn't.
Why it matters when you sell
For bigger holders, exit tax can interact with a decision to sell or relocate, so it's worth knowing before either.
Related terms
Put it to use
When you're ready to go deeper, there's an optional Equity Toolkit and Report.
Sources
Primary references for this term: impots.gouv.fr (France). Our definitions are written in plain English and kept evergreen — see the glossary methodology. General information, not advice.
Educational information only — not financial, tax or legal advice, and not an offer to buy or sell any security. Definitions are general; your own documents and local law govern your situation. PrivateTechShares is independent and not a broker or marketplace.