La France insoumise and the Ecologistes group submitted several amendments to the 2027 finance bill aimed at strengthening the exit tax, particularly by restoring a 15-year period before the relief of latent capital gains. Three of their proposals were rejected in the finance committee, but they could be defended again during public session. The exit tax, created in 2011 under Nicolas Sarkozy, currently targets taxpayers holding over 800,000 euros in shares or at least 50% stake in a company who relocate abroad, with deferral periods of 2 or 5 years depending on asset value. In November 2025, the National Assembly had already voted to return to 15 years for the 2026 budget, but the measure was ultimately not retained.
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