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THE TAXATION OFFICE
The Tax Attaché represents the French Tax Administration in matters concerning tax legislation and treaties. The "competent authority" for the exchange of information between France and the United States and France and Canada, the Tax Attaché's office (Philippe Cahanin -Joëlle Hoffman) is also in charge of resolving difficulties relating to the implementation of tax agreements between France and theses countries. Toward this goal, the office maintains two websites:
In addition, you can find also on this site complete information on the French tax system at (http://www.impot.gouv.fr)
Some estates of individuals who died between November 10, 1988 and December 20, 2006 may be reoctractively granted in the United States a more favorable tax treatment than the one they are subject to pursuant to the sole US domestic law. The corresponding requests (tax refund, neutralizing the effects of the "qualified domestic trust") should be sent to the Internal Revenue Service no later than January 30, 2008.
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
FORMS AND APPLICATION (PDF/DOC)
Embassy of France in the United States - October 25, 2007
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