Are you a US citizen, a green card holder or born in the United States, and residing in France? You fall under two tax systems at once: France taxes you on your worldwide income, while the United States continues to tax you by reason of your nationality. The firm secures the French tax side of your situation, in coordination with your US adviser (CPA or attorney), to avoid double taxation and reporting penalties.
The notion of US person is broad, and often takes people by surprise.
The consequence is simple and little known: as long as you are a US person, you remain required to file every year in the United States, in addition to your French resident obligations.
As a French tax resident, you are taxable on your worldwide income (French Tax Code art. 4 A and 4 B). The US side persists by reason of your nationality. The firm handles the French side and coordinates it with your adviser in the United States.
Reporting of accounts held abroad, including in the United States (forms 3916 / 3916 bis, French Tax Code art. 1649 A), regardless of any income; reporting of life-insurance policies and foreign digital-asset accounts; where applicable, reporting of trusts of which you are settlor or beneficiary (French Tax Code art. 1649 AB); inclusion of your US-source income and application of the treaty to eliminate double taxation.
To be handled by your US adviser (CPA or attorney), with whom the firm coordinates: annual form 1040, FBAR (FinCEN 114) above USD 10,000 aggregated outside the United States, form 8938 (FATCA) above the thresholds, foreign-entity filings (5471, 8865, 3520). The key is consistency between the two sides, so that tax credits apply in full.
Under the FATCA intergovernmental agreement between France and the United States, French banks identify their US-person clients and automatically report account information to the US authorities. The information already flows: non-reporting is no longer a tenable option, and exposes you to penalties on both sides.
A firm recognised in international and non-resident taxation, used to multi-jurisdiction situations.
The firm handles the French side and liaises with your US CPA or attorney, for a coherent strategy.
A cross-border view of wealth, and long experience of demanding international clients.
Absolute confidentiality, a dedicated contact, fees quoted before any work begins.
The firm establishes the exact state of your situation on both sides: accounts, income, trusts, years concerned.
We quantify the risk (taxes, penalties, interest) so you can decide with full knowledge of the facts.
We manage the compliance process on the French side, together with your US adviser, to limit penalties and criminal risk.
Yes. You report your worldwide income in France as a resident, and you remain required to file in the United States by reason of your nationality. The treaty prevents double taxation, but only if the returns are properly coordinated.
Yes. Any account held outside France, including in the United States, must be reported with your income tax return (form 3916), regardless of any income generated. Failure to do so is penalised.
This is FATCA in action: French banks must identify US persons and report their account information to the US authorities.
Coming into compliance is possible and better than waiting. The firm carries out an assessment, quantifies the exposure and manages the regularisation on the French side, together with your US adviser.
The firm acts on the French side and coordinates with your CPA or attorney for the US side. That coordination is what secures your case.
An assessment of your situation on both sides, a compliance plan, and coordinated application of the treaty. Confidential initial consultation, reply within 24 business hours.
This page presents the French side of your situation. US reporting obligations fall to an adviser qualified in the United States (CPA or attorney), with whom the firm coordinates.