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For members

VISAS

Reader question: What changes for me in France if I get an Irish passport?

Reader Question: I am a non-EU national of Irish descent living in France, and I have recently successfully applied for Irish nationality. What changes for me and do I need to tell French authorities about my new passport?

A laptop is displaying the online application for the Irish passport with an Irish passport replica stood up right, next to the screen.
Many Brits have gained Irish citizenship since Brexit. Photo by Kenzo TRIBOUILLARD / AFP

Irish nationals, in common with all other citizens of EU Member States, can live, work, study, retire and travel in France without having to register with the authorities.

Through Freedom of Movement they also avoid the pesky 90-day rule.

This applies to anyone who has gained citizenship of any EU country, but Ireland’s generous approach to citizenship through ancestry means that it is a popular choice for non-EU nationals such as Brits, Americans or Australians who have Irish family connections.

But once you’ve got that precious passport, what next?

Moving to France

Residency – if you wish to move to France you can do so with a minimum of paperwork and there is no need for a visa or carte de séjour residency permit, although you may apply for one if you wish. For dual nationals, the Irish government says having the residency card ‘may facilitate dealings with French administration.

If you have a spouse or registered partner who is a non-EU citizen, then they are entitled to apply for a spouse visa as the spouse or partner of an EU citizen. 

Visits – if you just want to visit France then you can do so with no need to limit your stays to 90 days in every 180 – as non-EU citizens must. There is no need for a visa for travel.

Work – if you wish to work in France, either on an ad-hoc basis or by moving here and working full time, then you may do so and have no need for a work permit.

Healthcare – if you move to France you need to register for a carte vitale to ensure that you are within the French health system – here’s how. The process of registering is not very different for EU and non-EU nationals, but as an EU citizen you will need to provide only your passport to establish your right to be in France. 

Taxes – if you live in France you must file an annual tax declaration, even if you do not have any income in France. This rule is the same for EU and non-EU nationals. 

EXPLAINED Who has to make a tax declaration in France

Voting – as an EU national you are entitled to vote in local and European elections, but not presidential elections. You will need to register to get your name on the electoral roll. 

Already in France

If you are already in France you will be registered in various databases under your original nationality.

But if you then gain Irish citizenship and you wish to ensure you are considered an Irish citizen by the French authorities – which as shown above gives you some considerable advantages – then you need to inform all necessary administrative bodies. 

The unfortunate truth is that you will have to contact relevant bodies individually, there is no magical button you can press to switch your status to Irish in all French government databases. 

So you will need to re-sign onto the electoral roll to be able to vote in local and European elections.

You will have to contact CPAM to update the information linked to your carte vitale – this can be done online via your Ameli account.

If you are working you should inform your company’s HR department of the change, so that you are not incorrectly asked for proof of residency at any time in the future.

Basically, you should contact any official bodies that you may have already registered with under your non-EU nationality.

Each body is likely to want proof of your new citizenship before they make changes on their systems – so, in practical terms, there’s a lot of paperwork coming your way.

Travel

It may sound obvious, but if you want to benefit from European freedom of movement at the border, you need to make sure you are using your Irish passport to travel on.

Member comments

  1. Just one detail: as an EU citizen you can indeed vote in European and local council elections but not departmental or regional elections.

  2. “If you have a spouse or registered partner who is a non-EU citizen, then they are entitled to apply for a spouse visa as the spouse or partner of an EU citizen.”
    I was under the impression that a non-EU spouse can join an EU citizen in France without a visa and then apply for a CdeS.

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For members

TAXES

Explained: France’s exit tax

Planning on leaving France? You may, depending on your circumstances, be charged the 'exit tax'.

Explained: France's exit tax

Like some other European countries, France does have an exit tax for those (French or foreign) who are leaving the country. It’s known by the English name l’Exit tax.

However, it won’t affect most people.

Only those who have been tax resident for a minimum six years of the 10 years immediately before they permanently move out of the country are liable to pay an exit tax – if, that is, they own property, titles or rights worth a minimum of €800,000, or that represent 50 percent of a company’s social profits.

If that affects you, the best advice is to seek expert individual financial advice before moving out of France for good. The relevant page on the French government’s impot.gouv.fr website says it is possible to defer payments, and some relief is available.

Because of the relatively high figures involved, this tax is irrelevant for most people. That said, however, you will still have to inform tax authorities that you are moving out of the country because you may still have income, property and capital gains taxes to pay.

Income tax

You must inform the tax office that you are moving and give them your new address so that your tax declarations can be transferred to your new address.

You are liable for tax on everything you earned in France prior to your departure as well as on any French earnings that are taxable in France under international tax treaties that you earned after your departure.

The year of your departure, you declare your previous year’s earnings as normal – declarations in spring 2024 are for earnings in 2023.

A year later, you will have to declare any earnings taxable in France from January 1st up to the date of your departure, and any French-sourced income taxable source until December 31st of the year of your departure.

If you continue to have any French-sourced income – such as from renting out a French property – you will have to declare that income annually, using the non-residents declaration form.

Property taxes

You will have property taxes to pay if you own a French property on January 1st of any given year – whether it is occupied or not. 

Property tax bills come out in the autumn, but they refer to the situation on January 1st of that year, so even if you sell your property you will usually have the pay a final property tax bill the following year.

Moreover, if you receive income from property in France or have rights related to that property (such as shared ownership or stock in property companies), as well as any additional revenue connected to the property, during the year you leave France, you will be required to pay taxes on these earnings.

If any property assets in France exceed €1.3 million on January 1st of a given year, you may also have to pay the wealth tax (IFI).

READ ALSO What is France’s wealth tax and who pays it?

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Capital gains tax 

If you sell your French property or share of a French property, you may be liable for capital gains tax at a rate of 19 percent. It will also be subject to social security contributions at the overall rate of 17.2 percent.

Capital gains tax varies depending on how long you have owned the property and whether it was a second home or your main residence.

READ ALSO How much capital gains tax will I have to pay if I sell my French property?

The good news is, if you move to another EU country, or any country that has a specific tax agreement with France, you may be exempt from capital gains tax for non-resident sellers on the sale of a property that was your principal residence in France.

If you move elsewhere, you may be able to claim exemption on capital gains tax up to €150,000. As always, you should seek expert financial advice.

Tell Social Security

Inform social security that you are leaving France permanently – and return your carte vitale if you have one. If you do not, you may be liable for any benefits you receive to which you are no longer entitled.

More mundane tasks involve informing utility and water companies, your internet provider, if you have one, the phone company, your insurance companies, banks – and La Poste, who will be able to forward your mail for up to 12 months, for a fee…

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