Revenir au régime de base de l'imposition des plus-values latentes lors du transfert par les contribuables de leur domicile fiscal hors de France

This legislative proposal aims to return to a basic tax regime for unrealized capital gains when taxpayers move their tax residence outside of France. It focuses on ensuring that gains accumulated while residing in France are properly taxed before the taxpayer departs. This change primarily affects high-net-worth individuals and investors who transfer their fiscal domicile abroad, potentially increasing their tax liability upon departure.