{"id":21628,"date":"2021-12-06T10:57:13","date_gmt":"2021-12-06T09:57:13","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=21628"},"modified":"2026-01-20T16:36:15","modified_gmt":"2026-01-20T15:36:15","slug":"transfer-of-residence-to-france-or-switzerland-opportunities-and-tax-risks","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/transfer-of-residence-to-france-or-switzerland-opportunities-and-tax-risks\/","title":{"rendered":"Transfer of residence to France or Switzerland: opportunities and tax risks"},"content":{"rendered":"
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Transfer of residence to France or Switzerland: opportunities and tax risks<\/h1>

BSL Banking in Switzerland and Luxembourg \u2013 December 2021
\nJean-Luc Bochatay and Alain Moreau<\/p>\n<\/div>

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In the context of a transfer of residence, Switzerland and France are often in competition with each other by prospective expatriates as both countries have strengths and weaknesses from a tax standpoint.<\/p>\n

Several motives may be behind an expatriation project. :We shall here distinguish whether it is a professional transfer \u2013 having as main consequence taxation on earnings \u2013 or, on the contrary, a new life plan that may primarily impact on the taxation of assets as a whole.<\/p>\n<\/div>\n

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Show more<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":21,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[777],"datespeciale":[],"yst_prominent_words":[848,1083,863,1110,917],"class_list":["post-21628","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-luxembourg-en","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2021-en","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-en","diffusion-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/21628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=21628"}],"version-history":[{"count":2,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/21628\/revisions"}],"predecessor-version":[{"id":31724,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/21628\/revisions\/31724"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=21628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=21628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=21628"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=21628"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=21628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}