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France - Tax Treaties

Any foreigner with resident status in France is required to pay taxes. As a foreigner though, you need to verify your position towards your home country in order to avoid double taxation. Check if your country has a tax treaty with France.

As a foreigner you may have advantages. It might be worth paying an tax expert to find out how to limit your tax exposure. Find more information on the French Tax System in the Tax System document.

France has currently enforced Tax Treaties with the following countries.

United States Tax Treaties
Currently, two tax treaties regulate the double taxation issue between France and United States:

  • Direct Taxes: The US-France Income Tax Treaty signed on August 31, 1994 and applied as of December 30, 1995.
  • Estate Taxes: The US-France Estate Tax Treaty signed on November 24, 1978 and applied as of October 1, 1980.

UK Tax Treaties
A new double taxation treaty, agreed upon in January 2004, between France and the UK will be delayed, possibly, until 2007.

The French Revenue has reiterated its view that trusts will not be recognised as 'individuals' for the purposes of the Treaty, meaning that their position in France will remain ambiguous.

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