French actor Gerard Depardieu says a decision by a French court to strike out a 75 per cent tax rate on millionaires 'changes nothing' and he will still be relocating to Belgium.

Mr Depardieu has been at the centre of a heated national debate in France after he said he would leave the country because of the proposed measure.

The French government has vowed to push ahead with the tax - saying it will put forward a new measure which will meet constitutional requirements.