# Tax Treaty question for French resident



## J4paws (Nov 8, 2015)

This is my first post - here goes. I am a dual UK and US citizen (British born, moved to U.S.A.) married to a US citizen and we are now retired and resident in France.

I receive a UK state pension and will be receiving other pension payments from the UK as well as the US social security pension payments my husband receives, etc.
The UK pensions are taxable in France but my question is " Which tax treaty is applicable to us? " for reporting US taxes? I am assuming the US / France Tax Treaty only as we are resident in France.

Thank you in anticipation of your help!


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## iota2014 (Jul 30, 2015)

I should think for the UK pensions two treaties are involved: the UK/France Convention on Double Taxation (which just says pensions are taxable in state of residence) and the US/France Treaty, which presumably just sees the UK pensions as foreign (non-US) pensions.

So you're already relying on the UK/France treaty to avoid UK/France double taxation and now you need to rely on the US/France treaty to avoid US/France double taxation. 

Someone more knowledgeable than I will probably be along soon.


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## J4paws (Nov 8, 2015)

Many thanks IOTA2014. That supports my original thinking. Will welcome some additional replies.

I am sure the next steps - interpretation of the US/France treaty will give rise to further posts!


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## Bevdeforges (Nov 16, 2007)

Basically, you're probably subject to all the applicable treaties to some extent or another. (US- France, US-UK and UK-France).

Just make sure you're "checked out" of the UK as a tax resident. Then, your UK pensions are subject to the UK-France treaty terms as to who gets to tax them, the UK or France.

In any event, you have to report your various pensions based on the US-France treaties (because it's your place of residence). You can, however, take the Foreign Tax Credit for any income taxes you pay to either the UK or to France against any US tax liability that might result. 
Cheers,
Bev


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