


{"id":5531,"date":"2012-01-13T07:51:44","date_gmt":"2012-01-13T07:51:44","guid":{"rendered":"https:\/\/lacombe-avocats.fr\/quel-dispositif-dexit-tax-pour-les-societes-europeennes\/"},"modified":"2024-10-03T12:52:48","modified_gmt":"2024-10-03T12:52:48","slug":"what-exit-tax-system-for-european-companies","status":"publish","type":"post","link":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/","title":{"rendered":"What exit tax system for European companies?"},"content":{"rendered":"[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_color=&#8221;#ffffff&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;2%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;2%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/4&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;5187&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; animation_easing=&#8221;default&#8221; animation_movement_type=&#8221;transform_y&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;center&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;custom&#8221; max_width_custom_tablet=&#8221;40%&#8221; max_width_custom_phone=&#8221;30%&#8221; max_width_custom=&#8221;50%&#8221;][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/4&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;Full Width Line&#8221; line_thickness=&#8221;1&#8243; divider_color=&#8221;default&#8221; animate=&#8221;yes&#8221; custom_height=&#8221;75&#8243;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;&#8221; text_direction=&#8221;default&#8221; el_class=&#8221;justify&#8221;]\n<h2>On 29 November 2011, the Court of Justice of the European Union (CJEU) handed down a highly instructive decision for companies resident in one Member State that are likely to transfer their registered office to another Member State. The Dutch exit tax system, which provides for taxation of the unrealised capital gains of the \u2018migrating\u2019 company when the registered office is transferred, was found to be incompatible with freedom of establishment&#8230;<\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;3%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;5px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;3485&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;None&#8221; animation_movement_type=&#8221;transform_y&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;custom&#8221; mask_enable=&#8221;true&#8221; mask_size=&#8221;contain&#8221; max_width_custom=&#8221;50%&#8221; max_width_custom_tablet=&#8221;30%&#8221; max_width_custom_phone=&#8221;25%&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; font_color=&#8221;#002643&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text css=&#8221;&#8221; el_class=&#8221;med&#8221; text_direction=&#8221;default&#8221;]<strong>Bertrand Lacombe<\/strong><strong><br \/>\n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=&#8221;5px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; font_color=&#8221;#7696a5&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text css=&#8221;&#8221; text_direction=&#8221;default&#8221;]Lawyer at the Court, Lacombe Avocats[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;5px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][nectar_btn size=&#8221;medium&#8221; open_new_tab=&#8221;true&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Extra-Color-3&#8243; icon_family=&#8221;fontawesome&#8221; text=&#8221;Download the document&#8221; url=&#8221;\/wp-content\/uploads\/2024\/07\/RTDF-Janvier-2012-Exit-tax.pdf&#8221; icon_fontawesome=&#8221;fa fa-file-pdf-o&#8221; margin_top=&#8221;15px&#8221;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_color=&#8221;#ffffff&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;2%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;2%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221;&#8230;<\/p>\n","protected":false},"author":3,"featured_media":5303,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-5531","post","type-post","status-publish","format-standard","has-post-thumbnail","category-academic-publications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What exit tax system for European companies? - Lacombe Avocats<\/title>\n<meta name=\"description\" content=\"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What exit tax system for European companies? - Lacombe Avocats\" \/>\n<meta property=\"og:description\" content=\"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"Lacombe Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2012-01-13T07:51:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-03T12:52:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Matt\u00e9o Menard\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Matt\u00e9o Menard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/\"},\"author\":{\"name\":\"Matt\u00e9o Menard\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/8d2e5eedc260d77f16e794194e8c80b9\"},\"headline\":\"What exit tax system for European companies?\",\"datePublished\":\"2012-01-13T07:51:44+00:00\",\"dateModified\":\"2024-10-03T12:52:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/\"},\"wordCount\":1757,\"image\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lacombe-avocats.fr\\\/wp-content\\\/uploads\\\/2012\\\/01\\\/header-actu-bureau-7.jpg\",\"articleSection\":[\"Academic publications\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/\",\"url\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/\",\"name\":\"What exit tax system for European companies? - Lacombe Avocats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lacombe-avocats.fr\\\/wp-content\\\/uploads\\\/2012\\\/01\\\/header-actu-bureau-7.jpg\",\"datePublished\":\"2012-01-13T07:51:44+00:00\",\"dateModified\":\"2024-10-03T12:52:48+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/8d2e5eedc260d77f16e794194e8c80b9\"},\"description\":\"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lacombe-avocats.fr\\\/wp-content\\\/uploads\\\/2012\\\/01\\\/header-actu-bureau-7.jpg\",\"contentUrl\":\"https:\\\/\\\/lacombe-avocats.fr\\\/wp-content\\\/uploads\\\/2012\\\/01\\\/header-actu-bureau-7.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/what-exit-tax-system-for-european-companies\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What exit tax system for European companies?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/\",\"name\":\"Lacombe Avocats\",\"description\":\"Cabinet avocat fiscaliste \u00e0 Toulouse et Paris - droit fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/#\\\/schema\\\/person\\\/8d2e5eedc260d77f16e794194e8c80b9\",\"name\":\"Matt\u00e9o Menard\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g\",\"caption\":\"Matt\u00e9o Menard\"},\"url\":\"https:\\\/\\\/lacombe-avocats.fr\\\/en\\\/author\\\/matteo\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What exit tax system for European companies? - Lacombe Avocats","description":"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/","og_locale":"en_US","og_type":"article","og_title":"What exit tax system for European companies? - Lacombe Avocats","og_description":"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.","og_url":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/","og_site_name":"Lacombe Avocats","article_published_time":"2012-01-13T07:51:44+00:00","article_modified_time":"2024-10-03T12:52:48+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg","type":"image\/jpeg"}],"author":"Matt\u00e9o Menard","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Matt\u00e9o Menard","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#article","isPartOf":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/"},"author":{"name":"Matt\u00e9o Menard","@id":"https:\/\/lacombe-avocats.fr\/en\/#\/schema\/person\/8d2e5eedc260d77f16e794194e8c80b9"},"headline":"What exit tax system for European companies?","datePublished":"2012-01-13T07:51:44+00:00","dateModified":"2024-10-03T12:52:48+00:00","mainEntityOfPage":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/"},"wordCount":1757,"image":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg","articleSection":["Academic publications"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/","url":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/","name":"What exit tax system for European companies? - Lacombe Avocats","isPartOf":{"@id":"https:\/\/lacombe-avocats.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#primaryimage"},"image":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg","datePublished":"2012-01-13T07:51:44+00:00","dateModified":"2024-10-03T12:52:48+00:00","author":{"@id":"https:\/\/lacombe-avocats.fr\/en\/#\/schema\/person\/8d2e5eedc260d77f16e794194e8c80b9"},"description":"La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu le 29 novembre 2011 une d\u00e9cision riche d\u2019enseignements.","breadcrumb":{"@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#primaryimage","url":"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg","contentUrl":"https:\/\/lacombe-avocats.fr\/wp-content\/uploads\/2012\/01\/header-actu-bureau-7.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/lacombe-avocats.fr\/en\/what-exit-tax-system-for-european-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/lacombe-avocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"What exit tax system for European companies?"}]},{"@type":"WebSite","@id":"https:\/\/lacombe-avocats.fr\/en\/#website","url":"https:\/\/lacombe-avocats.fr\/en\/","name":"Lacombe Avocats","description":"Cabinet avocat fiscaliste \u00e0 Toulouse et Paris - droit fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lacombe-avocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/lacombe-avocats.fr\/en\/#\/schema\/person\/8d2e5eedc260d77f16e794194e8c80b9","name":"Matt\u00e9o Menard","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7b084871ba89adbcd27e4c719f61b11427552d53ea44c3af072d5b1641809138?s=96&d=mm&r=g","caption":"Matt\u00e9o Menard"},"url":"https:\/\/lacombe-avocats.fr\/en\/author\/matteo\/"}]}},"_links":{"self":[{"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/posts\/5531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/comments?post=5531"}],"version-history":[{"count":2,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/posts\/5531\/revisions"}],"predecessor-version":[{"id":5659,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/posts\/5531\/revisions\/5659"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/media\/5303"}],"wp:attachment":[{"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/media?parent=5531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/categories?post=5531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacombe-avocats.fr\/en\/wp-json\/wp\/v2\/tags?post=5531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}