Disclaimer
Last reviewed: March 3, 2026
No Professional Advice
The information published on this site is for general informational purposes only. It does not constitute tax, legal, financial, or professional advice. No accountant-client, attorney-client, or advisory relationship is formed by accessing or using this site.
Accuracy and Currency
Tax laws, treaty provisions, and regulatory guidance change over time. The information on this site reflects the authors' understanding at the time of publication and may not reflect subsequent changes. Figures, thresholds, and deadlines are subject to annual adjustment. Verify any information against current official sources before relying on it.
Jurisdiction Complexity
US and French tax law, and the interaction between them, is highly fact-specific. General rules described on this site may not apply to particular circumstances. The cross-border treatment of income, assets, and entities depends on details that cannot be captured in general reference materials.
No Liability
Expat Filings makes no representations as to the accuracy, completeness, or current applicability of the information on this site. Expat Filings accepts no liability for any decisions made, or actions taken, in reliance on information found here.
Professional Consultation
US citizens and green card holders with cross-border tax obligations are strongly encouraged to consult a licensed US tax professional (CPA, enrolled agent, or tax attorney) and, where applicable, a qualified French tax advisor (expert-comptable or avocat fiscaliste). The complexity of US-France cross-border taxation warrants professional review in most cases.
The Find a Specialist service connects users with vetted professionals who specialize in US-France cross-border compliance.