About This Resource
Purpose
Expat Filings is a structured knowledge resource covering US cross-border tax obligations for Americans subject to French tax or US reporting requirements arising from a connection to France. It is not a CPA firm, law firm, or financial advisory, and it does not provide professional services. Its purpose is to make authoritative, structured information about US-France cross-border taxation accessible, searchable, and citable.
Editorial Methodology
Content on this site is sourced directly from official authorities: IRS publications and instructions, the US-France Tax Convention, DGFiP guidance, BOFiP (Bulletin Officiel des Finances Publiques), and Légifrance. Numerical figures, thresholds, and rates are verified against primary sources at the time of publication and tracked for staleness.
General rules and planning frameworks described on this site do not constitute professional advice. Tax treatment is always fact-specific. See the Disclaimer.
Scope
The current coverage cluster is US-France cross-border taxation. Content covers:
- US filing obligations for Americans living in France
- French residency rules and their US tax implications
- Foreign Earned Income Exclusion and Foreign Tax Credit mechanics
- Treaty allocation of taxing rights under the US-France Tax Convention
- FBAR and FATCA reporting requirements
- PFIC rules for French investment accounts
- Self-employment tax and the French micro-entrepreneur regime
- US retirement account treatment in France
- Compliance procedures, including streamlined filing
Specialist Network
The Find a Specialist referral service connects US citizens and green card holders in France with a vetted network of tax professionals specializing in US–France cross-border compliance. Expat Filings does not employ these professionals and is not a party to any professional engagement arising from an introduction.
Specialist introductions may be subject to referral arrangements between Expat Filings and members of its specialist network. Note that Expat Filings is only compensated by specialists upon the establishment of genuine customer relationships, not merely introductions. Expat Filings has a direct commercial interest in maintaining a high-quality specialist network and thoughtfully connecting people.
Editorial content on this site is produced independently of referral relationships.
Non-Affiliation
Expat Filings is not affiliated with the Internal Revenue Service, the Direction Générale des Finances Publiques, or any government body.