I-CF380 is a historical amendment to the 2026 Finance Bill. The National Assembly record shows committee adoption on 20 October 2025. This proposal is not an enacted rule; the analysis below distinguishes its operative text, legal objections and implications requiring individual assessment.
I-CF380 is a historical amendment to the 2026 Finance Bill. The National Assembly record shows committee adoption on 20 October 2025. This proposal is not an enacted rule; the analysis below distinguishes its operative text, legal objections and implications requiring individual assessment.
I. The committee proposal
The operative text of I-CF380 required both French nationality and residence in France for at least three of the ten years before departure. It did not alternatively cover all French nationals and all foreign former residents. Further criteria concerned, notably, income exceeding five times the annual social-security ceiling and the comparison of tax levels; their definitions must be read in the proposed text.
The proposal contemplated worldwide-income taxation for ten years after departure, subject to tax treaties and taking foreign tax into account. This historical proposal is not a basis for current reporting obligations. A numerical example would require the income category, household, year and computation rules: a marginal bracket alone does not determine a uniform liability.
II. Legal issues
EU law and proportionality
A restriction on mobility must be assessed against the relevant freedom, territorial scope, justification and proportionality. De Lasteyrie du Saillant and National Grid Indus concern exit-tax regimes; they do not directly decide the validity of a nationality-based tax on future income.
National Grid Indus recognises that preserving the allocation of taxing powers may justify taxation of gains arising within a State’s territory. Proportionality and collection arrangements require analysis; the judgment does not establish that every exit tax must exclusively target artificial arrangements. Thin Cap concerns another regime and likewise needs its factual and legal context.
Tax treaties
The treaty reservation requires examination of each applicable treaty: residence, tie-breakers, income category, allocation of taxing rights and any special clauses. The OECD Model does not replace a treaty or establish that no State other than the residence State can ever tax income. Practical effects would depend on the treaty network and final legislation.
III. Assessment
The proposal raises issues of scope, proportionality and treaty interaction. Objections need to be supported case by case. Without a documented study, neither a percentage of expatriations affected nor zero revenue can be presented as an established result. Departure planning must use enacted law, notably CGI Article 167 bis and the applicable treaty.
Planning a move to Dubai against this backdrop?
French exit tax (Art. 167 bis CGI), UAE tax residency, the 19 July 1989 France-UAE treaty: GEOTAX secures your expatriation under the law as it stands — not as announced in political headlines.
Exit tax audit Email GEOTAXSources & case law
- Amendment No. I-CF380 to the 2026 finance bill — Assemblée nationale (adopted in committee on 21 October 2025, rejected on the floor on 25 October 2025);
- ECJ, 11 March 2004, de Lasteyrie du Saillant, Case C-9/02 — Curia;
- CJEU, 29 November 2011, National Grid Indus, Case C-371/10 — Curia;
- ECJ, 13 March 2007, Test Claimants in the Thin Cap Group Litigation, Case C-524/04 — Curia;
- Articles 45, 49 and 63 TFEU; Article 55 of the French Constitution of 4 October 1958; French Book of Tax Procedures (LPF), Art. L. 64 (abuse of law);
- On the floor rejection: LCP — Assemblée nationale.
Keywords: targeted universal tax — amendment I-CF380 — exit tax — EU law — CJEU — tax treaties — OECD Model — tax-driven emigration — proportionality — Article 55 of the French Constitution — L. 64 LPF.