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Decree Of 8 April 2015 On The Establishment By The General Direction Of Public Finances To Automated Processing Of Personal Data Management And Tracking Of Charges Related To The Transfers Of Tax Residence Outside France

Original Language Title: Arrêté du 8 avril 2015 portant création par la direction générale des finances publiques d'un traitement automatisé de données à caractère personnel de gestion et de suivi des impositions liées aux transferts du domicile fiscal hors de France

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JORF n°0105 du 6 mai 2015 page 7755
text No. 5



Order of April 8, 2015 establishing by the General Directorate of Public Finance an automated processing of personal data for the management and monitoring of taxation related to the transfer of the tax home outside France

NOR: FCPE1509478A ELI: https://www.legifrance.gouv.fr/eli/arrete/2015/4/8/FCPE1509478A/jo/texte


Minister of Finance and Public Accounts,
Vu le General Tax Codein particular Article 167 bis;
Vu le Social Security Codein particular Article L. 136-6;
Vu la Act No. 78-17 of 6 January 1978 modified on computers, files and freedoms;
Having regard to the receipt of a statement by the National Commission on Informatics and Freedoms dated 6 March 2015 and bearing the number 1841733 v0,
Stop it!

Article 1 Learn more about this article...


The General Directorate of Public Finance is authorized to implement automated personal data processing known as "Exit tax" within the direction of residents abroad and General Services (DRESG).

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The treatment allows:


- to ensure the management and monitoring of records of natural persons, who are liable for taxation related to the transfer of their tax domicile outside France and, where appropriate, their tax representatives;
- consult the corresponding files;
- to ensure the statistical management and monitoring of the activity.

Article 3 Learn more about this article...


I. The personal data processed are as follows:


- Debt identification data: identification numbers, civility, name, first name, date of birth, addresses in France and outside France, e-mail address and telephone number, if applicable;
- identification data of the tax representative, if applicable: civility, name, name, name (if applicable), address in France, e-mail address and telephone number, if applicable;
- date and year of departure from France of the debtor;
- mention of departure for professional reasons, if applicable;
- data on statements received from the debtor: type, vintage, date and form of deposit;
- data relating to surplus-values: total value of the securities, return price of the securities, amount of the latent surplus-value, deferral surplus-value or price supplement, recalculated amount of the latent surplus-value, amount of surplus-values and receivables whose taxation is suspended from payment, suspended tax, surplus-value in deferral prior to the transfer of the tax domicile;
- data relating to events resulting in an end of stay: event that results in a discount, restitution or exigibility, date and type of event, latent surplus value or deferral or addition of remaining suspended prices, amounts of income tax and payable social levies, to be deducted or to be returned where applicable;
- data relating to the stay of payment: date of receipt of the application, type and amount of the stay, date of receipt of the notice of taxation, date of termination, if any;
- data relating to the status of the guarantee: date of filing of the guarantee proposal, nature of the guarantee, additional parts if applicable;
- data on the monitoring of the guarantee: date of the response, rejection or acceptance, update, maturity;
- data relating to taxation and accounting transactions: date of recovery, amount of recovery, amount of increases, amount of prosecution fees, payments or deductions of income tax or social deductions, discounts, cancellations or non-values on payments, increases or prosecution fees;
- notebook areas: information on the situation of the debtor directly related to tax management operations related to the transfer of tax domicile outside France, excluding any subjective element.


II. - The consultations and actions carried out by the authorized agents of the General Directorate of Public Finance are the subject of a journalization which results in the preservation, for each connection, of the identification elements of the author, of the nature of the consultations and actions carried out, the date and time of the connection.

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The recipients of personal data processed are the authorized officers of the management of foreign residents and general services.
The personal data processed can also be accessed by the authorized officers of the central administration of the General Directorate of Public Finance.

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The personal data processed are derived from statements made by the relevant debtors.

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I. - The data referred to in Article 3 I shall be retained under the following conditions:


- for transfers of the tax home outside France that occurred prior to January 1, 2014: for eight years for the tax share related to income tax and for the social part, up to full social levies and then archived for three years;
- for the transfer of the tax home outside France since January 1, 2014: for fifteen years in the base and then archived for three years.


II. - The data referred to in Article 3 II shall be retained until the record is closed.

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Rights Section 2 of Chapter V of the Act of 6 January 1978 referred to above operates with the management of residents abroad and general services (DRESG), risk and audit mission, 10 centre street, 93465 Noisy-le-Grand.

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The Director General of Public Finance is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.


Done on April 8, 2015.


For the Minister and by delegation:

Chief Information Systems Service,

A. Issarni


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