International Tax
US Tax Attorney for Americans in France
The US-France tax community is particularly active around wealth taxes, French inheritance law, and the treatment of French investment accounts. Americans in France must navigate both the French tax system (which includes broad solidarity levies) and continuing US obligations.
Key US Tax Issues for France
French PEA (Plan d'Épargne en Actions)
The French PEA is a tax-sheltered stock investment account. US persons holding a PEA must report income annually as it is earned — the French tax shelter does not apply for US purposes.
French Assurance Vie
The French assurance vie (life insurance) is a popular savings vehicle. For US purposes, assurance vie policies may be treated as foreign grantor trusts or PFICs depending on the investment options selected.
FBAR for French Accounts
French bank accounts and investment accounts exceeding $10,000 in aggregate must be reported on the FBAR annually.
French Inheritance
US persons inheriting French assets may have both French succession tax and US Form 3520 reporting obligations, depending on the amount inherited.
Common Questions
Is a French assurance vie reportable?
Generally yes — as a foreign financial account on the FBAR if it exceeds the threshold, and potentially on Form 8938. The income earned may also be currently taxable depending on the investment structure.
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