Law firm specialising in international mobility in Paris.
Expatriation, secondment, remote work abroad, multi-activity and digital nomadism.
Internationally-active artists and athletes.

My expertise dedicated to international mobility, for private and professional projects

I assist executives, international artists and athletes facing issues related to cross-border mobility. Whether dealing with expatriation, relocation to France, or professional activity across several countries, my role is to secure strategic decisions and prevent tax and social risks inherent to mobility.

Structuring a change of tax residence: anticipate to secure

A preliminary analysis of the tax residence transfer is essential before leaving France. A simple physical move abroad is not sufficient to break tax residence ties: the taxpayer may remain considered a French tax resident and be taxed on worldwide income and gains.

In addition, double taxation risks with the destination country may arise, potentially leading to long and costly disputes. Anticipation is key: I analyse the client’s personal, professional and patrimonial situation upfront in order to implement a tax residence transfer compliant with French law and clearly defensible before the tax authorities.

Identifying tax obligations linked to departure from France: prepare and control

Before changing tax residence, it is crucial to assess the tax consequences of departure. Some taxpayers may fall within the scope of exit tax (latent capital gains on securities at the time of transfer).

The analysis also covers expected post-departure income — dividends, capital gains, royalties, rental income — to determine whether France retains taxing rights under domestic law and applicable tax treaties. The objective is to avoid unforeseen taxation and ensure a controlled fiscal transition.

International coordination: plan to optimise

As a Delegate to the International Bar Association, I work alongside foreign counsel in the destination country to anticipate applicable taxation. This collaborative approach allows for a reorganisation of assets and professional activities before departure.

Mobility extends beyond taxation: immigration, social security coverage, employment law, corporate law, succession planning and wealth structuring must be addressed coherently. A Franco-foreign joint strategy ensures that the client optimises their position in their new jurisdiction, while remaining fully compliant.