4101 Reservoir Road, NW
Washington, DC 20007
Deputy Tax Attaché: Elizabeth Livermore
The taxation office only replies to emails, phone calls, letters and faxes (no walk-ins or appointment possible)
Competent authority for the exchange of information between France and the United States, France and Canada and France and Mexico, the office of the Tax Attaché (Olivier Decoopman, Elizabeth Livermore) is also in charge of providing answers to questions related to the application of tax treaties signed by France with these countries and to provide general information on French taxation. In no circumstances, the taxation office can intervene in solving a specific case.
The website of the Tax Attaché was created within this framework.
I. Your tax obligations as a non-resident of France
The deadline to file your 2014 tax returns (income from 2013) for taxpayers who are domiciled in North America is June 16, 2014.
How to complete your income tax return:
The link Living outside of France is to the official French tax administration website. You will find answers to the most frequently asked questions on French income tax, gift and inheritance taxes, wealth taxes and any other French tax on assets you own in France.
You can also find online leaflets on non-resident employees and on State agents working abroad.
Payment of your taxes:
If you are able to send a payment in Euros, you must follow the instructions on your tax notice, or on the document "How to complete your income tax return", point 37. If you cannot send a check in euros, you may write a check in dollars payable to "French Government" and send it to the same address. The exchange rate of the Trésorerie will be used to convert Euros in Dollars. The Tresorerie at the Embassy of France in Washington DC provides an official exchange rate for the whole year. Tel: 1 (202) 944 6289.
For the US dollar : In 2010: 1$ = 0.7534 € - 1€ = 1,3273$.
In 2011: 1$ = 0,7195 € - 1€ = 1,39$.
In 2012: 1$ = 0,7826 € - 1€ = 1,2778$.
In 2013: 1$ = 0,7563 € - 1 € = 1,32 $.
Since 1 June 2011, non-residents who feel that their tax has not been satisfactorily addressed, whether it be problems with the tax (a computing, payment or claim) or actions relating to quality of service taken by the tax authorities, may contact a tax mediator dedicated to them. Write to:
Conciliateur fiscal de la Direction des résidents à l’étranger et des services généraux (DRESG), 10 rue du Centre, TSA 70 025, F-93465 Noisy le–Grand Cedex
You may download the forms 5000 (request of reduction or refund of the French withholding tax pursuant to the tax treaty (dividends, interests, royalties), on our page Forms 5000-EN, 5001-EN, 5002-EN and 5003-EN.
II. Frequently asked questions
III. Presentation of Tax treaties
IV. Overview of the French tax system
Information and documents provided on this Web site are provided by the Tax Attaché "as is" without warranty of any kind, either express or implied, including without limitation warranties of merchantability, fitness for a particular purpose, and non-infringement. We use reasonable efforts to include accurate and up-to-date information on this Web site; it does not, however, make any warranties or representations as to its accuracy or completeness. We periodically add, change, improve, or update the information and documents on this Web site without notice. We assume no liability or responsibility for any errors or omissions in the content of our Web site. Your use of this Web site is at your own risk. Under no circumstances and under no legal theory shall we, its suppliers, or any other party involved in creating, producing, or delivering this Web site’s contents be liable to you or any other person for any indirect, direct, special, incidental, or consequential damages arising from your access to, or use of, this Web site.