The French central could request to leave without transfer cost this summer despite ending the contract in 2023. Article 18.3 of the Regulations on the Status and Transfer of FIFA Players it stipulates so. In no case would it be an option that the club could request.
Samuel Umtiti has been falling in the rotation of the axis of the rear in FC Barcelona due to his continuous injuries, being a salary of the least adequate in relation to performance-remuneration. Currently he receives a very high compensation for his work, but that is understandable at the time of the extension of the link when he was one of the best defenders in the world.
As is evident, leaving would mean losing a lot of money, since he is not the shadow of that footballer and the offers he would receive would be notably less. That is why it is understandable that he wanted to stay at the club unless they paid him the remainder of his contract, which ends at the end of the following season.
However, if you wanted to leave without the club negotiating a figure with a hypothetical bought, you could take advantage of article 18.3, called “Special Provisions Related to Contracts between Professional Players and Clubs”, which can be found on page 20 of the regulations, within section IV, called “Contractual Stability between Players and Professionals and Clubs”. The rule is as follows:
“A professional player who, during the course of a season, participates in less than 10% of the official matches played by his club may prematurely terminate his contract arguing justified sporting cause.. In examining these cases, the player’s circumstances will be duly considered. The existence of a justified sporting cause will be established individually in each case. In this case, no sports sanctions will be imposed, although compensation may be required.. A professional player may terminate his contract on this basis in the 15 days following his last official game of the season with the club in which he is registered ”.
In this way, the French should give notice with that deadline after the clause of LaLiga or, in case of reaching it, the final of the Champions League. However, it seems like a really complicated option because in addition to giving up a salary that he will never have again, he should compensate the club, which is why he would lose more money.