France

The Ministry of Aliyah and Integration evaluates a foreign degree mainly for public-sector salary ranking, which is not the same as permission to practise. Regulated professions, médecin, avocat, ingénieur, kiné, dentiste, psychologue, need a separate licence from the relevant Israeli body, which can mean exams, supervised practice or extra recognition. Nefesh B’Nefesh, restating the government rules, notes the Ministry of Health does not recognise online medical or para-medical degrees.

Проверьте:The exam, internship or equivalence path differs by profession and is set by each licensing body. Confirm your route with that body before assuming your French title transfers.

When a French resident moves their tax residence abroad, France can levy an exit tax on latent (unrealised) capital gains on securities and shareholdings, assessed at the departure date, for those who were French tax resident for six of the prior ten years with holdings above a high threshold. Because Israel is outside the EU and EEA, the automatic payment deferral that applies to intra-EU moves is not granted on the same terms, so timing and reporting matter.

Проверьте:Exact thresholds, rates and any deferral options change year to year. Confirm current exit-tax rules with impots.gouv.fr and a French cross-border tax adviser before you move.

A surrender of a French assurance-vie by someone tax resident outside France is generally taxed by France on the gain only, through a flat withholding (impots.gouv.fr lists 7.5% on gains for contracts held over eight years and 12.8% under, capital exempt, no French social charges for non-residents), which a treaty can reduce. On the Israeli side a new oleh usually has a ten-year exemption on foreign-source income that can shelter gains during that window. The trap is assuming the contract keeps its French tax-advantaged status: the wrapper does not travel, the two systems tax it differently, and the picture changes again when the ten-year exemption ends.

Проверьте:How Israel treats a specific contract, and how the France-Israel treaty applies to your surrender, is highly case-specific. Confirm both sides with a French adviser and an Israeli roeh cheshbon or tax lawyer before you surrender, transfer or keep it.

Under Article 1649 A of the French tax code a French tax resident must declare every foreign account they open, hold, use or close in the year, on form 3916, and this expressly covers foreign bank accounts and assurance-vie held abroad, even dormant ones. Non-declaration carries fixed fines per account per year plus surcharges and an extended look-back. The obligation is tied to French tax residence, so the year it ceases is the pivot.

Проверьте:When your French tax residence ceases under the treaty’s centre-of-life test is fact-specific. Confirm your last French filing year and the correct 3916 reporting with a French adviser.

In France you can close any account in your name at any time without a reason, if it is in credit and fees are paid, by a signed written request, usually by registered letter, returning cards and cheque books. Many olim keep a French account for a pension, rent or transfers, which is possible, but a departing resident should expect the bank to ask for proof of the move and may reclassify the account, so arrange access and transfers before you go.

Проверьте:Whether a bank lets a non-resident keep a standard account, reclassifies it or adds fees varies by bank. Confirm your bank’s policy in writing before you leave, and keep the closing confirmation.