Click: we take you straight to the kit made for you.
PALIER 01 / 05
The starting point
The starting point: your French-source income declared correctly, from abroad.
Tax Return Kit (NR)
CSG at 7.5% instead of 17.2%, your French income declared in full with no omissions and no double taxation: the non-resident return done right, first time.
For whom: you receive French-source income (rental income, capital gains, salaries, pensions) and you have to declare it from abroad.
What you receive
PDF guide: step-by-step walkthrough of your 2042 NR return and its schedules
Online simulator: recoverable CSG and the tax you actually owe
Letter templates: CSG refund claim, form 3916
Dated calendar: the non-resident’s filing deadlines
View the contents
The guide
The promise
The right tax office: the SIPNR
The filing timetable
Which income to declare?
The 20% / 30% minimum rate
The average-rate option
Social levies 7.5% or 17.2%
Optimising rental income
Foreign accounts (3916)
Withholding tax
French-source capital gains
Cases by profile
Cases by country of residence
The mistakes that cost dear
The complete checklist
Letter templates
Your calendar for the year
FAQ
Sources and updating
The letter templates
Claim for social levies (reduced rate 7.5%)
Request to apply the average rate
Letter to attach your file and update details with the SIPNR
Request for a withholding-tax refund
The simulators
Minimum vs average rate
Social levies
Property regime
Property deficit
190 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
When your tax position depends on the nature of your income.
Retirement Kit
Up to €2,000 saved every year by combining the average-rate option with the exemption from social levies. Your pension taxed in the right place, your healthcare covered, your early return planned.
For whom: you receive or are about to receive a French pension while living abroad, or you are still weighing up which country to settle in.
What you receive
PDF guide: pensions, tax treaties, healthcare, average rate, country comparison
Online simulator: minimum rate versus average rate, purchasing power by country
Letter templates: six letters: CFE, average rate, PUMa, pension funds, tax office, CSG
Dated calendar: the annual timeline for the expat retiree
View the contents
The guide
The promise
Why retire abroad?
Private pensions versus public pensions
The trap of silent treaties
Comparison of retirement countries
The Caisse des Français de l’Étranger
The expatriate retiree’s health cover
Social security and the return home
The average rate on French pensions
Social levies on pensions
Survivor’s pensions in an international context
Planning ahead: where to place your retirement savings
Cases by retiree profile
The return to France at retirement
The mistakes that cost dear
The complete checklist
Letter templates
Your calendar for the year
FAQ
Sources and updates
The letter templates
Application to join the Caisse des Français de l’Étranger (CFE)
Request for application of the average rate (French-source pensions)
Request for PUMa re-affiliation and cover on return (S1)
Notification to the pension fund (change of residence)
Request to be attached to the non-resident tax office
Claim for exemption from social levies (CSG-CRDS)
The simulators
Net pension
Country comparison
Healthcare
Average rate
390 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
The right country of taxation, not both. Cross-border pay, apportionment, the Swiss, Luxembourg, Belgian and German regimes: the tax treaty applied to your situation, plus the quasi-resident status when it works in your favour.
For whom: you live on one side of the border and work on the other, and you want to secure your taxation and your social contributions.
What you receive
PDF guide: the cross-border mechanism, country by country
Online simulator: your tax depending on the country of employment
Letter templates: certificate of residence, quasi-resident status
Dated calendar: your cross-border filing deadlines
View the contents
The guide
The promise
Cross-border worker or resident
Switzerland, canton by canton
Swiss provision: second and third pillar
The Swiss cross-border worker’s health insurance
The cross-border worker in Luxembourg
The cross-border worker in Germany (Grenzgänger)
The cross-border worker’s remote working
The cross-border worker’s social security
The cross-border worker’s pension
The permanent return to France
Optimising your cross-border situation
The mistakes that cost dearly
The cross-border worker’s full checklist
Letter templates
Your calendar for the year
FAQ
Sources and update
The letter templates
Request for a tax residence certificate (1983 agreement cantons)
Exercise of the healthcare right of option (Swiss cross-border worker)
Request for the capital payout of the second pillar before returning to France
Declaration of remote-working days to the employer
Request for a cross-border status certificate from the employer
Request regarding withholding tax (Geneva and cantons outside the agreement)
The simulators
Source taxation
Second pillar (LPP)
Remote working
Healthcare
390 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Your capital gains taxed where you truly reside. French flat tax, tax residence, disposals and swaps: the correct treatment of your crypto from abroad, with no reporting blind spots.
For whom: you hold or dispose of crypto while living outside France and you want to clarify your residence and your taxation.
What you receive
PDF guide: residence, disposals, exit, reporting of accounts
Online simulator: your taxable gain and the tax due
Letter templates: reporting of digital-asset accounts
Dated calendar: your obligations for the year
View the contents
The guide
The promise
Tax residence and crypto
The French capital gains regime
The taxable event
Cleansing before the return
Staking, lending, DeFi, airdrops, NFTs
Mining
The declaration
The exit tax and crypto
Gift and inheritance
Do you need a company for your crypto?
Country-by-country residence cases
The mistakes that cost dear
The complete checklist
Templates and documents
Your calendar for the year
FAQ
Sources and updates
The letter templates
Digital-asset inventory and traceability
Foreign-account declaration memo (3916-bis)
Cleansing memo to give to your adviser
Cover letter for the 3916-bis declaration
Letter evidencing tax residence abroad
The simulators
Occasional capital gain
Cleansing before return
Account reporting
Staking income
390 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Your SCPI income taxed at the right rate. Rental income, French or European units, withholding tax and treaties: the correct treatment of your SCPI when you hold it from abroad.
For whom: you hold SCPI units and reside outside France, with rental income to declare correctly.
What you receive
PDF guide: French and European SCPI, rental income
Online simulator: net yield after tax and levies
Letter templates: filing options on rental income
Dated calendar: the non-resident’s property income deadlines
View the contents
The guide
The promise
Why SCPI suits the non-resident?
French SCPI: French-source taxation
Worked example: a French SCPI in detail
European SCPI: the major optimisation
Central worked example: French versus European
Detailed comparative table
The tax treaty of your country
The carve-up of units
The SCPI in life insurance
Buying SCPI on credit
Reselling units and the capital gain
Filing in practice
Strategies by profile
The mistakes that cost dear
The complete checklist
Letter templates
Your calendar for the year
FAQ
Sources and updates
The letter templates
Request for tax information from the management company (non-resident)
Request for the average-rate election
Claim for the reduced social-levy rate (7.5%)
The simulators
French SCPI
European SCPI
French vs EU comparison
Bare ownership / usufruct
390 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Your tax residence finally settled. The 183-day rule, home, centre of interests, permanent establishment: where you are truly taxable when you work on the move, and how to prove it.
For whom: you work remotely while frequently changing countries and your tax residence is unclear or open to challenge.
What you receive
PDF guide: tax residence, 183 days, permanent establishment
Online simulator: your status based on your days of presence
Letter templates: departure return, proof of residence
Dated calendar: tracking your days and obligations
View the contents
The guide
The promise
The myth of the residence-less nomad
The nomad’s tax residence
Establishing a residence abroad
Where and how to set up your activity?
The risk of permanent establishment
International VAT
Social contributions
The nomad’s health cover
Nomad visas country by country
Receiving your income
The return to France
The mistakes that cost dear
The complete checklist
Letter templates
Your calendar for the year
FAQ
Sources and updates
The letter templates
Tax residence determination memo with evidence
Notice to the departure tax office
Certificate of activity carried out abroad
Residence-evidence file to build
The simulators
Residence test
Structure
VAT
Social cover
390 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Your assets and equity compensation, optimised from afar.
Investor Kit (NR)
Your French rental property profitable, even from afar. Rental income on an actual-expense basis, non-residents’ capital gains on real estate, the 19% withholding and social levies: your property managed from abroad.
For whom: you own or are buying rental property in France while residing abroad.
What you receive
PDF guide: actual-expense regime, non-residents’ capital gains, tax representative
Online simulator: net yield and tax on the capital gain
Letter templates: actual-expense election, waiver of tax representative
Dated calendar: your property income and disposal deadlines
View the contents
The guide
The promise
Investing in France from abroad
The non-resident mortgage
Mortgage protection insurance
SCI under income tax or corporation tax
Personal ownership or SCI
The taxation of rental income
The non-resident LMNP
Resale and capital gains
Social levies at 7.5%
Country-by-country cases
Strategy-by-strategy cases
SCPI and alternatives
The errors that cost dearly
The complete checklist
Templates and letters
Letters, roadmap and full profile
FAQ
Sources and updates
The letter templates
Putting banks in competition (non-resident mortgage)
Financing search mandate to a broker
Request to apply the average rate
Claim for the social levies at 7.5%
Mandate to put banks in competition (non-resident)
Request for mortgage protection insurance delegation
Appointment of a tax representative for the resale
The simulators
Borrowing capacity
SCI: income vs corporate tax
Rents & social levies
Resale
490 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Your shares taxed in the right place, at the right time. Acquisition gain, sale gain, French source or residence, free-share plans and foreign schemes: the precise treatment of your employee shareholdings on the move.
For whom: you hold stock options, RSUs or free shares and you are changing your country of residence.
What you receive
PDF guide: acquisition gain, sale gain, allocation by country
Online simulator: your taxation based on the vesting period
Letter templates: reporting of gains, employer supporting documents
Dated calendar: your exercise and sale deadlines
View the contents
The guide
The promise
Stock options, RSUs, BSPCE, free shares
The calendar and its tax role
Taxation in France (resident)
Changing country during vesting
Tax treaty and double taxation
The impatriate regime applied
Cleansing capital gains before the return
The exit tax on leaving France
US plans: NSO, ISO, US RSU
Filing in France
Optimisation strategies
The mistakes that cost dear
The complete checklist
Letter templates
Letters, roadmap and full profile
FAQ
Sources and updates
The letter templates
Request for vesting history from the employer
Pro rata temporis allocation memo (to attach to the return)
Request for a certificate of tax paid abroad
Letter to the US broker (statements and coordination)
Request to the employer for the detailed plan and its tax qualification
Declaration of disposal gains allocated between countries
Instructing an international tax lawyer ahead of a transaction
The simulators
Prorata temporis
Capital gain on sale
Impatriate regime
Exit tax
490 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Leaving, returning, settling in: the shifts you must prepare.
Return Kit
Become a resident again with no nasty surprises. Switching to the French tax scale, return schemes, accounts and assets to regularise, healthcare to reactivate: your return prepared as a project, not endured.
For whom: you are moving back to France after time abroad and you want to anticipate the tax, healthcare and admin.
What you receive
PDF guide: residence regained, return schemes, assets
Online simulator: your tax before and after the return
Letter templates: re-enrolment, returning to the tax office
Dated calendar: the return timeline
View the contents
The guide
The promise
The return is won before the flight
The impatriate regime (155 B)
Purging capital gains before the return
The non-resident mortgage signed before the return
The first tax year split in two
Tax wrappers: life assurance and PEA
Foreign accounts to be declared
Social levies and IFI on the return
The 12-month timeline
Cases by country of departure
The return according to your profile
The mistakes that cost dear
The complete checklist
Templates and documents
FAQ
Sources and update
Additional letters
Your month-by-month timeline
Return glossary
A complete journey, end to end
The letter templates
Impatriation clause to insert in the employment contract
Letter to the non-residents individuals tax office (transfer of residence)
Broker competition request for mortgage and insurance
Note on keeping the wrappers to give to your adviser
Request to switch back to resident status with the tax office (return to France)
Request for a borrower’s insurance delegation to the bank
Claim for overpaid social levies (7.5% instead of 17.2%)
The simulators
Impatriate regime
Cleansing capital gains
Non-resident mortgage
Social levies 7.5 vs 17.2
690 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Leave without a tax debt behind you. Exit tax, departure return, unrealised capital gains, payment deferral: your move abroad mapped out, from your last day as a resident to your first as a non-resident.
For whom: you are leaving France and you want to secure your departure, especially if you hold high-value securities.
What you receive
PDF guide: exit tax, unrealised capital gains, payment deferral
Online simulator: your estimated exit tax and the deferral
Letter templates: departure return, deferral request
Dated calendar: the steps of your departure year
View the contents
The guide
The promise
Leaving is not an act, it is a process
The residence criteria (art. 4 B)
The exit tax (art. 167 bis)
Pre-departure arbitrage
The tax wrappers on departure
What remains taxable in France?
The departure filings
Building your residence elsewhere
Cases by destination
Cases by profile
Social security and health
The 6 to 12 month timeline
The mistakes that cost dear
The departure checklist
Letter templates
Frequently asked questions
Sources and updates
Additional letters
Your month-by-month timeline
Departure glossary
A complete journey, end to end
The letter templates
Notification of departure to the tax office
Request for deferral of payment of the exit tax
Attestation of transfer of residence
Information to the employer (departure abroad)
Appointment of a tax representative
Request for deferral of payment of the exit tax (destination outside the EU)
Informing the bank about keeping or closing the accounts
The simulators
Exit tax
Cleansing capital gains
Wrappers arbitrage
French income
690 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
The art. 155 B regime used to the full. Impatriation bonus, partial exemption, foreign passive income: the years of advantage maximised for the executive moving to or returning to work in France.
For whom: you are taking up a post in France after a period abroad and you may qualify for the impatriate regime.
What you receive
PDF guide: article 155 B, bonus, apportionment, passive income
Online simulator: your exemption and your taxable net
Letter templates: substantiation of the bonus, statement to the employer
Dated calendar: the duration and limits of the regime
View the contents
The guide
The promise
The most generous and most overlooked scheme
The three eligibility conditions
What is exempt?
The two capping rules
Worked examples by salary level
The order of signatures
The salary negotiation
Changing employer
The IFI of impatriates
Interaction with the CDHR and other schemes
Company officers and assimilated employees
The return year by year
The mistakes that cost dearly
The complete checklist
Templates and documents
FAQ
Sources and updates
Additional letters
Your month-by-month timeline
Impatriation glossary
A complete journey, end to end
The letter templates
Request for an impatriation clause to the employer
Bonus negotiation note (flat rate or real)
Confirmation of the date and place of signature
Annual filing memo for the impatriate regime
Employer’s attestation of recruitment from abroad
Letter declaring the exempt bonus to the tax office
Request for an advance ruling on eligibility for the impatriate regime
The simulators
Impatriation bonus
Foreign passive income
IFI on French assets
Regime comparison
690 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
The big moves: a French company and international estate planning.
French Company Kit
Set up and run your French company remotely. Legal form, permanent establishment, dividends and treaties, corporate tax versus income tax: your structure built cleanly when you manage it from abroad.
For whom: you want to set up or hold a company in France while residing abroad.
What you receive
PDF guide: legal form, permanent establishment, dividends
Online simulator: corporate tax versus income tax, net dividends by country
Letter templates: incorporation formalities, certificates
Dated calendar: the incorporation and filing steps
View the contents
The guide
The promise
Subsidiary or branch
Choosing the company form
The non-resident director
Registration step by step
The business account
VAT
The holding company
Remunerating the director
Corporation tax
The first hire
Cases by type of project
Cases by country of origin
The mistakes that cost dearly
The complete checklist
Templates and documents
Letters, roadmap and full profile
FAQ
Sources and updates
The letter templates
Business account opening request
Engagement letter to the chartered accountant
Sole shareholder’s decision
Simplified articles of association (framework)
Extract of holding company articles (key clauses)
Letter electing for corporation tax
Request for an advance ruling on a contribution-disposal (apport-cession) transaction
The simulators
Salary vs dividends
Subsidiary vs branch
Parent-subsidiary holding
Corporate tax
790 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Pass on your wealth across borders, without double taxation. International inheritance and gifts, tax treaties, bare ownership/usufruct, life assurance: your estate passed on at the best cost, despite the complexity across countries.
For whom: your wealth, your heirs or your residence are spread across several countries and you are planning your estate.
What you receive
PDF guide: international inheritance, tax treaties, bare ownership/usufruct
Online simulator: estimated duties by country and relationship
Letter templates: gift, beneficiary clause, bare ownership/usufruct
Dated calendar: the steps of planned succession
View the contents
The guide
The promise
Why cross-border complicates everything?
Article 750 ter: the three grounds
The deemed estate rule (6 years out of 10)
Inheritance tax treaties
The foreign tax credit (784 A)
Allowances by family relationship
Lifetime gifts
Splitting of ownership (bare ownership and usufruct)
Cross-border life assurance
The Dutreil pact for the business
The law governing the succession
Country-by-country situations
Global worked example: be caught out or plan ahead
The mistakes that cost dear
The complete checklist
Templates and documents
Letters, roadmap and full profile
FAQ
Sources and updates
The letter templates
Letter of engagement to the notaire (cross-border estate review)
Table to track gifts over 15 years
Life assurance beneficiary clause (marker to adapt)
Note on the professio juris (choice of law)
Draft beneficiary clause for a split-ownership life assurance policy
Letter of intent for a gift-partition to the notaire
Request for cross-border coordination to the notaire
The simulators
Gifts
Bare ownership / usufruct
Life assurance
Inheritance duties
990 €credited against any engagement
Digital kit delivered at once, final and non-refundable purchase.
Everything that matters before choosing your kit, in full transparency.
Are the kits up to date?
Yes. Each kit is up to date with the 2026 Finance Act, with official sources cited and dated, and it follows every new Finance Act.
What if my situation is complex?
The free diagnosis points you to the right kit. If your case goes beyond the kit, Le Cap and then a full assignment take over, and the kit price is credited.
Why is the purchase non-refundable?
Because the kit is digital and delivered immediately after payment. You know exactly what you receive before buying: the full contents are shown on every kit.
Does a kit replace personalised advice?
No. The kit provides the method, the calculations and the templates. For an analysis of your specific case, Le Cap or a full assignment handle that.
What happens if I move on to a full assignment?
Your kit price is deducted in full from the assignment. You never pay twice for the same step.
Personal analysis by a tax specialist
Le Cap, your situation analysed from A to Z
The kit gives you the full method. Le Cap is a tax specialist applying it to your real case: they analyse your situation, quantify your stakes in euros and hand you a dated action plan, delivered by email within 72 h. No generalities, your numbers.
A full diagnosis of your situation, explained in plain terms
Your levers ranked by priority and by quantified gain
A dated timeline of the actions to take, step by step
The stakes in euros, what your case earns or costs
Official sources cited for every point, verifiable
A follow-up question to clear your last doubt after reading