Exit tax relief

Art. 167 bis VII CGI

The deferred tax is discharged if the shares are still held two years after departure, or five years where their total value exceeds €2.57 million. A sale, buy-back or cancellation of the shares before then makes the tax payable.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.