Moving to France from the USA

US taxes & Social Security when you live in France

What stays true for US citizens and green-card holders no matter where they move. General information, not tax or legal advice — confirm your situation with a cross-border tax professional. Reviewed July 2026.

• As a US citizen or green-card holder you keep filing a US federal tax return on your worldwide income even while living in France — the US taxes based on citizenship, not where you live (www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad).
• The US and France have an income tax treaty in force (www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z). A treaty can lower withholding on cross-border income like dividends, interest and pensions and set residency tie-breaker rules — it does not remove your US filing obligation.
• Double taxation is usually avoided with the Foreign Earned Income Exclusion (Form 2555, www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion) and/or the Foreign Tax Credit (Form 1116); which one is better depends on your income and France's tax rates.
• If your foreign bank and financial accounts exceed US$10,000 combined at any point in the year, you must file an FBAR (FinCEN Form 114, www.fincen.gov/report-foreign-bank-and-financial-accounts); larger balances can also trigger FATCA Form 8938 with your return.
• The US and France have a Social Security Totalization Agreement (www.ssa.gov/international/agreements_overview.html), so you generally contribute to only one country's social-security system instead of paying into both, and coverage periods can be combined toward benefits.

Moving to Francefrom the US: the American's checklist

How US citizens apply, whether your license transfers, and the things that catch Americans out. Reviewed July 2026 against official sources; always confirm current requirements before you act.

• Under Article 18 of the treaty, US Social Security pension payments are taxed only in the US, which is a major advantage for American retirees.
• France's wealth tax on real estate (IFI) applies to worldwide real property if the net value exceeds EUR 1.3 million.
• FATCA rules make opening bank accounts very slow; many French retail banks apply strict screening to US citizens.

Verify at fr.usembassy.gov.

France at a glance

Live and regularly refreshed data, each fact with its source.

Getting set up in France: key steps & official resources

The main immigration, tax, healthcare and housing bodies you'll deal with, with the official portals and typical costs. Curated and hand-verified — last reviewed June 2026. Figures are approximate; always confirm the current numbers on the official site.

• A long-stay visa (VLS-TS) must be validated online with OFII (administration-etrangers-en-france.interieur.gouv.fr) shortly after arrival; longer term you get a carte de séjour from the préfecture.
• Tax is handled via impots.gouv.fr (www.impots.gouv.fr) with a numéro fiscal; healthcare is Assurance Maladie (www.ameli.fr) with a carte Vitale, generally after ~3 months of stable residence.
• Opening a bank account and renting require a justificatif de domicile; rentals often need a French guarantor or a Visale guarantee (www.visale.fr).
• Main housing portals: LeBonCoin (www.leboncoin.fr), SeLoger (www.seloger.com), PAP. Emergency number is 112.
• Key figures (approximate — verify current values): validating the VLS-TS online costs a €200 tax (timbre fiscal); the carte Vitale generally requires ~3 months of stable residence before Assurance Maladie affiliation; unfurnished rental deposits are capped at 1 month's rent (2 months furnished).

Moving to France from the US, phase by phase

This is a general outline. Your personalized plan above adapts every step to your US starting point, visa status, and situation. Always verify official requirements: this is not legal or immigration advice.

Frequently asked questions

Moving to another country from the USA