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Expatriation the Transatlantic Way: Overview of the French and the U.S. Regimes

Volume 1 No 5   |   Read Article

By Nicolas Melot (guest author) and Fanny Karaman

Over the past years, both France and the United States have recorded a growing number of individuals expatriating as a tax planning device. In order to discourage these tax exiles, the French government introduced an exit tax in the late 90’s. The regime was later invalidated by the C.J.E.U. and reborn, in modified form, in 2011. Like France, the U.S. is no longer a tax paradise for those wishing to expatriate. In this article, guest author Nicolas Melot of Melot & Buchet, Paris, and Fanny Karaman compare the French and American exit tax regimes by giving an overview of their respective scopes and effects. For both U.S. and French purposes, the exit tax constitutes an important element in determining whether or not to expatriate.  See more →