LFI and Ecologists Propose to Toughen the Exit Tax

La France insoumise (LFI) and the Ecologist and Social group submitted several amendments on October 4 to the finance bill for 2027 aimed at strengthening the exit tax, a tax against tax exile. Three amendments were rejected in the finance committee. Amendment I-CF1100, proposed by Tristan Lahais, aimed to restore the 15-year period for taxing capital gains accumulated before the departure of an expatriate entrepreneur. LFI proposed, through amendment I-CF1270, to reduce the required tax residency period from 6 to 3 years and to eliminate the holding thresholds of 50% and 800,000 euros. A second amendment, I-CF1271, also proposed a return to the 15 years without removing these thresholds. The exit tax, established in 2011, targets taxpayers leaving France with appreciated assets. It taxes certain unrealized capital gains and can be deferred for some European departures. Since 2019, the tax can be reduced after 2 or 5 years depending on the value of the assets. In November 2025, the National Assembly had already voted for a return to the 15 years, but the measure was not retained. The debate on the exit tax continues.

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