{"id":2359,"date":"2013-01-01T12:44:59","date_gmt":"2013-01-01T11:44:59","guid":{"rendered":"https:\/\/weissbergavocats.com\/?p=2359"},"modified":"2025-12-15T16:28:46","modified_gmt":"2025-12-15T15:28:46","slug":"double-imposition-france-etats-unis","status":"publish","type":"post","link":"https:\/\/www.weissbergavocats.com\/en\/double-imposition-france-etats-unis\/","title":{"rendered":"The French in the United States and the problem of double taxation (Fr)"},"content":{"rendered":"
\"image_print\"<\/a><\/div>\n

I. Definition<\/h2>\n\n\n\n

International double taxation of income or property has its origin in the full fiscal sovereignty of the States, each of which has full discretion to exercise their right to tax, <\/p>\n\n\n\n

  1. one because it considers itself the state of residence of the income recipient and<\/li>
  2. the other because he believes that this income has its source in his territory.<\/li><\/ol>\n\n\n\n

    Such a situation can arise schematically in the following two cases. A person is a tax resident of France and a US tax resident if: <\/p>\n\n\n\n

    1. she has a Green Card or <\/li>
    2. she spends more than 183 days on American territory. <\/li><\/ol>\n\n\n\n

      Likewise, a person who is a resident of a state and receives income from another state risks being taxed in the state of the source because the income arises in this territory and in the state of the residence because the beneficiary is domiciled there. <\/p>\n\n\n\n

      II. The tax treaty in France of August 31, 1994<\/h2>\n\n\n\n

      The object of the tax treaty of August 31, 1994 in matters of personal and corporate income tax is to avoid double taxation in France and the United States.\n<\/p>\n\n\n\n

      The convention provides that a person cannot be simultaneously a tax resident of France and the United States. <\/p>\n\n\n\n

      She is considered a resident of the state with which her personal and economic ties are closest. <\/p>\n\n\n\n

      Therefore :<\/p>\n\n\n\n

      1. people domiciled in France are subject to tax on all their income (from French or foreign sources), <\/li>
      2. people whose tax domicile is located in the United States are subject to tax in France on their income from French sources only. <\/li><\/ol>\n\n\n\n

        With regard to the provisions of the agreement, the following are considered to be tax residents of France: <\/p>\n\n\n\n

        1. people who have their main home or place of residence in France, <\/li>
        2. those who exercise a paid or self-employed professional activity in France, <\/li>
        3. those who have the center of their economic interests in France or, <\/li>
        4. state agents who exercise their functions <\/li>
        5. State agents who exercise their functions entrusted with missions in a foreign country and not subject in this country to a personal tax on all their income) <\/li><\/ol>\n\n\n\n

          Thus, this convention encourages French investments in the United States by granting nationals of the two states a more favorable regime than that to which nationals of third countries are subject.\n<\/p>","protected":false},"excerpt":{"rendered":"

          The Tax Convention of August 31, 1994 eliminates double taxation and encourages investments with a more favorable regime.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[68],"tags":[],"class_list":["post-2359","post","type-post","status-publish","format-standard","hentry","category-droit-fiscal"],"yoast_head":"\nLes Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)<\/title>\n<meta name=\"description\" content=\"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 1994\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.weissbergavocats.com\/en\/double-imposition-france-etats-unis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)\" \/>\n<meta property=\"og:description\" content=\"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 1994\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.weissbergavocats.com\/en\/double-imposition-france-etats-unis\/\" \/>\n<meta property=\"og:site_name\" content=\"Weissberg Law Firm |\u00a0Weissberg Avocats\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SelarlWeissberg\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-01T11:44:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-15T15:28:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.weissbergavocats.com\/wp-content\/uploads\/2020\/05\/Logo_Weissberg_law_firm.png\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kenneth Weissberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kenneth Weissberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The French in the United States and the problem of double taxation (Fr)","description":"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 1994","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.weissbergavocats.com\/en\/double-imposition-france-etats-unis\/","og_locale":"en_US","og_type":"article","og_title":"Les Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)","og_description":"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 1994","og_url":"https:\/\/www.weissbergavocats.com\/en\/double-imposition-france-etats-unis\/","og_site_name":"Weissberg Law Firm |\u00a0Weissberg Avocats","article_publisher":"https:\/\/www.facebook.com\/SelarlWeissberg","article_published_time":"2013-01-01T11:44:59+00:00","article_modified_time":"2025-12-15T15:28:46+00:00","og_image":[{"width":300,"height":300,"url":"https:\/\/www.weissbergavocats.com\/wp-content\/uploads\/2020\/05\/Logo_Weissberg_law_firm.png","type":"image\/png"}],"author":"Kenneth Weissberg","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kenneth Weissberg","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/#article","isPartOf":{"@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/"},"author":{"name":"Kenneth Weissberg","@id":"https:\/\/www.weissbergavocats.com\/en\/#\/schema\/person\/46b1e805efd879575bd03a20530c4267"},"headline":"Les Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)","datePublished":"2013-01-01T11:44:59+00:00","dateModified":"2025-12-15T15:28:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/"},"wordCount":464,"publisher":{"@id":"https:\/\/www.weissbergavocats.com\/en\/#organization"},"articleSection":["Droit fiscal"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/","url":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/","name":"The French in the United States and the problem of double taxation (Fr)","isPartOf":{"@id":"https:\/\/www.weissbergavocats.com\/en\/#website"},"datePublished":"2013-01-01T11:44:59+00:00","dateModified":"2025-12-15T15:28:46+00:00","description":"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 1994","breadcrumb":{"@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.weissbergavocats.com\/double-imposition-france-etats-unis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.weissbergavocats.com\/"},{"@type":"ListItem","position":2,"name":"Les Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)"}]},{"@type":"WebSite","@id":"https:\/\/www.weissbergavocats.com\/en\/#website","url":"https:\/\/www.weissbergavocats.com\/en\/","name":"Weissberg Law Firm | Weissberg Lawyers","description":"Cross-border attorneys | Des avocats \u00e0 votre \u00e9coute","publisher":{"@id":"https:\/\/www.weissbergavocats.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.weissbergavocats.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.weissbergavocats.com\/en\/#organization","name":"Weissberg Law Firm | Weissberg Lawyers","url":"https:\/\/www.weissbergavocats.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.weissbergavocats.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.weissbergavocats.com\/wp-content\/uploads\/2020\/05\/Logo_Weissberg_law_firm.png","contentUrl":"https:\/\/www.weissbergavocats.com\/wp-content\/uploads\/2020\/05\/Logo_Weissberg_law_firm.png","width":300,"height":300,"caption":"Weissberg Law Firm |\u00a0Weissberg Avocats"},"image":{"@id":"https:\/\/www.weissbergavocats.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/SelarlWeissberg","https:\/\/www.linkedin.com\/in\/audrey-weissberg-6a49171\/"]},{"@type":"Person","@id":"https:\/\/www.weissbergavocats.com\/en\/#\/schema\/person\/46b1e805efd879575bd03a20530c4267","name":"Kenneth Weissberg","url":"https:\/\/www.weissbergavocats.com\/en\/author\/kenneth-weissberg\/"}]}},"_links":{"self":[{"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/posts\/2359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/comments?post=2359"}],"version-history":[{"count":3,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/posts\/2359\/revisions"}],"predecessor-version":[{"id":6119,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/posts\/2359\/revisions\/6119"}],"wp:attachment":[{"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/media?parent=2359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/categories?post=2359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.weissbergavocats.com\/en\/wp-json\/wp\/v2\/tags?post=2359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}