{"id":358865,"date":"2021-11-02T11:07:44","date_gmt":"2021-11-02T11:07:44","guid":{"rendered":"https:\/\/www.elitax.com\/representation-fiscale-au-depart-controle-fiscal\/"},"modified":"2024-06-12T07:06:34","modified_gmt":"2024-06-12T07:06:34","slug":"tax-representation-on-departure-tax-audit-2","status":"publish","type":"page","link":"https:\/\/www.elitax.com\/fr\/tax-representation-on-departure-tax-audit-2\/","title":{"rendered":"Repr\u00e9sentation fiscale et contr\u00f4le fiscal au d\u00e9part de France"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbHeader\u00a0\u00bb _builder_version=\u00a0\u00bb4.11.2″ use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bbrgba(16,25,74,0.6)\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(16,25,74,0.6)\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/www.elitax.com\/wp-content\/uploads\/2021\/11\/corporate.png\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_3,1_3″ _builder_version=\u00a0\u00bb4.14.7″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3″ _builder_version=\u00a0\u00bb4.4.3″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.14.7″ _dynamic_attributes=\u00a0\u00bbcontent\u00a0\u00bb header_font=\u00a0\u00bbDarker Grotesque|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb80px\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb70px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb41px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+IiwiZW5hYmxlX2h0bWwiOiJvZmYifX0=@[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.4.3″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bbhttps:\/\/www.elitax.com\/fr\/consultations\/\u00a0\u00bb button_text=\u00a0\u00bbGet a Free Consultation\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb module_id=\u00a0\u00bboverlay_unique_id_360658″ _builder_version=\u00a0\u00bb4.14.8″ custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb22px\u00a0\u00bb button_text_color=\u00a0\u00bbgcid-528a82fe-db72-435e-9206-16c95da9a101″ button_bg_color=\u00a0\u00bbgcid-f037ad4a-9d62-4199-b8c8-9a90f390376c\u00a0\u00bb button_border_color=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb button_border_radius=\u00a0\u00bb0px\u00a0\u00bb button_letter_spacing=\u00a0\u00bb2px\u00a0\u00bb button_font=\u00a0\u00bbDarker Grotesque|900||on|||||\u00a0\u00bb button_use_icon=\u00a0\u00bboff\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbcenter_right\u00a0\u00bb position_origin_a_tablet=\u00a0\u00bb\u00a0\u00bb position_origin_a_phone=\u00a0\u00bb\u00a0\u00bb position_origin_a_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb position_origin_f_tablet=\u00a0\u00bb\u00a0\u00bb position_origin_f_phone=\u00a0\u00bb\u00a0\u00bb position_origin_f_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb position_origin_r_tablet=\u00a0\u00bb\u00a0\u00bb position_origin_r_phone=\u00a0\u00bb\u00a0\u00bb position_origin_r_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb custom_margin=\u00a0\u00bb150px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb15px|30px|15px|30px|true|true\u00a0\u00bb button_text_size_tablet=\u00a0\u00bb20px\u00a0\u00bb button_text_size_phone=\u00a0\u00bb15px\u00a0\u00bb button_text_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb positioning_tablet=\u00a0\u00bbrelative\u00a0\u00bb positioning_phone=\u00a0\u00bb\u00a0\u00bb positioning_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_module=\u00a0\u00bb360484″ locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-f037ad4a-9d62-4199-b8c8-9a90f390376c%22:%91%22button_bg_color%22%93,%22gcid-528a82fe-db72-435e-9206-16c95da9a101%22:%91%22button_text_color%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#ce9f68″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.11.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px|||\u00a0\u00bb global_module=\u00a0\u00bb357441″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.11.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.11.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_dmb_breadcrumbs font_icon=\u00a0\u00bb5||divi||400″ use_home_icon=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.14.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_text_color=\u00a0\u00bb#757DA8″ separator_text_color=\u00a0\u00bb#10194A\u00a0\u00bb link_text_color=\u00a0\u00bb#10194A\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbAbout\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.3″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_3,1_3″ _builder_version=\u00a0\u00bb4.11.2″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3″ _builder_version=\u00a0\u00bb4.4.3″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.14.8″ text_font=\u00a0\u00bbDarker Grotesque|600|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#10194A\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.4em\u00a0\u00bb link_text_color=\u00a0\u00bb#CE9F68″ header_2_font=\u00a0\u00bb|800|||||||\u00a0\u00bb header_2_text_color=\u00a0\u00bb#10194A\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Taxes are a big deal, and they can be confusing. The tax rules become even more complicated when people leave France to work or live in another country.<\/p>\n

This post will cover what you need to know about taxes when departing from France. We’ll start with some general information before getting into the specific types of taxes that apply to expatriates.<\/p>\n

Tax Consultation on Departure from France<\/h2>\n

When you choose to leave France, it\u2019s vital that you get your tax affairs in check as soon as possible. Unfamiliar tax laws and unpaid tax bills can lead to stress and even financial penalties.<\/p>\n

Avoid all of these worries with Elitax. We offer a tax consultation on departure from France that will ease your concerns. Getting into good financial habits will make life in a new country far more relaxing.<\/p>\n

If you think you could benefit from a tax consultation with Elitax,\u00a0get in touch<\/a><\/span>\u00a0today.<\/p>\n

What Happens During the Tax Consultation?<\/h2>\n

This service consists of a written consultation to determine each expatriate\u2019s individual situation regarding tax residency and tax obligations in France and in the country of origin, or in France and in the country to which he\/she is being transferred. Our team looks at each individual case and gives helpful, bespoke advice.<\/p>\n

The expatriate fills in a questionnaire that allows us to assess both individual circumstances (marital status, dependents, personal assets, sources of income, etc.) and professional situation (split-salary, multiple contracts, etc.).<\/p>\n

The consultation questionnaire is a 12-to-20-page document, depending on the complexity of the case. It\u2019s useful for both employer and employee and guarantees the process of the moving country is made easier. It permits the employer to fulfill their information obligations towards expatriate employees and keeps the expatriate employee up to date with current and future tax responsibilities.<\/p>\n

Income Tax Calculations<\/h2>\n

During the tax consultation on departure from France, we will advise on the individual\u2019s income tax liabilities. Using a number of calculations, we can determine an expatriate\u2019s tax liabilities in respect of both France and the country that the expatriate is leaving or moving to.<\/p>\n

1. Foreign Tax Calculation<\/h3>\n

We can determine the amount of tax the individual will need to pay in any country. Using the tax law of this country, we identify potential tax benefits such as deductions, allowances, and tax credits.<\/p>\n

2. Country of Origin Hypothetical Income Tax (Hypo Tax)<\/h3>\n

We calculate, for comparison purposes, the income tax the individual would have paid if they had stayed in the country of origin.<\/p>\n

3. Tax and Social Security Differential Calculation<\/h3>\n

This consists of calculations of:<\/strong><\/p>\n

    \n
  • The actual social security contributions in the host country and the hypothetical social security contributions in the country of origin.<\/li>\n
  • The tax amount due in the host country (considering all tax-free benefits, deductions, allowances, and tax credits for which the expatriate may be eligible).<\/li>\n
  • The difference between two amounts: the actual social security contributions, plus income tax amount in the host country, and the hypothetical social security contributions, plus income tax amount of the country of origin.<\/li>\n<\/ul>\n

    In the case of the final point, the difference between these two calculations is the amount the employer will need to compensate. As a taxable income, your employee will be liable for social security contributions and income tax calculated on this amount. This \u201ctax on tax\u201d calculation gives the final gross amount you have to pay to the expatriate to completely compensate for the tax difference.<\/p>\n

    In providing tax estimates, Elitax makes every effort to work with the latest information available.\u00a0However, Elitax will not be responsible for any modifications arising from late changes to tax rules.<\/p>\n

    Why Choose Elitax?<\/h2>\n

    Elitax is a group of knowledgeable and qualified tax professionals. For over 15 years, we’ve been providing expert advice on French taxation to individuals and businesses.<\/p>\n

    We take pleasure in providing personalized service to each customer, assuring them of the finest possible advice for their specific situation. As a bilingual team, we are also well equipped to offer guidance in both English and French. You can be confident that your taxes will be looked after and there will be surprise bills at the end of your tax year.<\/p>\n

    If you are an expatriate looking for a tax consultation on departure from France, please do not hesitate to contact us. We would be happy to answer any questions you may have.<\/p>\n

    Why Is Tax Consultation Important When Leaving France?<\/h2>\n

    When an individual leaves France, it\u2019s important to consult with a tax specialist in order to understand the tax implications of their departure. While departers may just want to explore their new home and forget about their tax affairs, it\u2019s important to be aware of the potential tax liabilities in order to avoid any surprises down the road.<\/p>\n

    A good tax consultation will provide a full overview of an individual\u2019s income tax and social security obligations in France and the new country they are moving to. This includes calculating both the foreign taxes that will need to be paid and the hypothetical income tax in France, which can then be used for comparison.<\/p>\n

    While an individual may think they understand their tax obligations in France before departing, it is not always clear until a consultation has been conducted whether or not there will be any additional taxes that need to be paid upon departure from France. It\u2019s important to have a full understanding of all the tax implications before making any final decisions about leaving France.<\/p>\n

    Contact Us Before or After Departure<\/h2>\n

    Elitax is a group of tax professionals who have been providing expert advice on French taxation for over 15 years. We take pride in providing personalized service to each customer, ensuring them of the finest possible advice for their specific situation.<\/p>\n

    As a bilingual team, we are also well equipped to offer guidance in both English and French. If you are an expatriate looking for a tax consultation on departure from France, please contact us. We would be happy to answer any questions you may have.<\/p>\n

    [\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.4.3″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.14.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb|800|||||||\u00a0\u00bb background_color=\u00a0\u00bb#DDCCB8″ min_height=\u00a0\u00bb500px\u00a0\u00bb custom_padding=\u00a0\u00bb30px|20px|30px|20px|true|true\u00a0\u00bb global_module=\u00a0\u00bb357610″ saved_tabs=\u00a0\u00bball\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

    \n