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Errors on income tax notices for US citizens residing in France
Errors on income tax notices for US citizens residing in France
The tax law firm CM-Tax notes that its clients who are American citizens and French residents frequently receive tax notices containing certain errors.
Under the terms of the tax treaty concluded between France and the United States, American citizens residing in France benefit from a specific tax credit, in respect of income tax, on some of their US source incomes.
The tax agreement provides, for different types of incomes coming from the United States, the application of a tax credit equal to the amount of French tax corresponding to this income, subject in practice to compliance with certain reporting obligations.
Are concerned in particular:
American citizens residing in France must report the American income in question on their French tax return, but the corresponding tax should be canceled by means of a specific tax credit.
The social contributions on these income from American sources, being assimilated to income tax, should also be cancelled.
In practice, we find that the tax authorities most often send our American clients tax notices on which the tax credit is reduced or not applied.
They are therefore asked to pay a tax in France which is not due.
The tax law firm CM-Tax and its team of English speaking French tax advisors, with offices in Lyon, Marseille and Toulon but operating throughout France, is available to American citizens residing in France in order to check their tax notice, and take the necessary steps to obtain reimbursements to which they are entitled, through a contentious claim with the tax authorities.
The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, with offices in Lyon, Marseille and Toulon but operating throughout France, advises and assists the international community on all subjects relating to French tax law - tax advice and tax litigation - as well as French property law. We also assist the international community in the sale and acquisition of French real estate.
Under the terms of the tax treaty concluded between France and the United States, American citizens residing in France benefit from a specific tax credit, in respect of income tax, on some of their US source incomes.
The tax agreement provides, for different types of incomes coming from the United States, the application of a tax credit equal to the amount of French tax corresponding to this income, subject in practice to compliance with certain reporting obligations.
Are concerned in particular:
- American source pensions;
- some dividends paid by a company which is a resident of the United States;
- some nterests from the United States;
- Capital gains realized on the sale of some securities of American companies.
American citizens residing in France must report the American income in question on their French tax return, but the corresponding tax should be canceled by means of a specific tax credit.
The social contributions on these income from American sources, being assimilated to income tax, should also be cancelled.
In practice, we find that the tax authorities most often send our American clients tax notices on which the tax credit is reduced or not applied.
They are therefore asked to pay a tax in France which is not due.
The tax law firm CM-Tax and its team of English speaking French tax advisors, with offices in Lyon, Marseille and Toulon but operating throughout France, is available to American citizens residing in France in order to check their tax notice, and take the necessary steps to obtain reimbursements to which they are entitled, through a contentious claim with the tax authorities.
The French tax specialist law firm CM-Tax and its team of English speaking French tax advisors, with offices in Lyon, Marseille and Toulon but operating throughout France, advises and assists the international community on all subjects relating to French tax law - tax advice and tax litigation - as well as French property law. We also assist the international community in the sale and acquisition of French real estate.