Double tax treaty: France — United States: sourced answers
3 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What is the status of the agreement or act (in force, suspended, terminated)
in force
«France TIAS Jan. 1, 1996 Protocol TIAS 06-1221.1 Jan. 1, 2007 Protocol TIAS 09-1223 Jan. 1, 2010 Germany TIAS»
Source: irs.gov/pub/irs-lbi/table-3-list-of-tax-treaties.pdf · source copy as of 2026-10-03
When was the agreement signed (the latest protocol is in the caveat)
convention 31.08.1994
protocol 13.01.2009
«DONE at Paris, this 31st day of August , 1994, in duplicate, in the English and French languages, both texts being equally authentic. FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF UNITED STATES OF AMERICA FRENCH REPUBLIC (s) Pamela Harriman (s) Nicolas Sarkozy NOTES OF EXCHANGE DEPARTMENT OF STATE WASHINGTON Excellency: I have the honor to refer to the Income Tax Convention between the United States and France, signed tod»
Source: irs.gov · source copy as of 2026-10-03
«DOUBLE TAXATION Taxes on Income Protocol Between the UNITED STATES OF AMERICA and FRANCE Amending the Convention of August 31, 1994 As Amended Signed at Paris January 13, 2009 with Memorandum of Understanding NOTE BY THE DEPARTMENT OF STATE Pursuant to Public Law 89—497, approved July 8, 1966 (80 Stat. 271; 1 U.S.C. 113)— “. . .the Treaties and Other International Acts Series issued under the authority of the Secretary of State shall be competent evidence . . . of the treaties, international agreements other than treaties, and proclamations by the President of such treaties»
Source: govinfo.gov · source copy as of 2026-10-03
What maximum withholding tax rate on royalties does the agreement set
0%
«Copyrightstt Treaty Article Security qq Article Equipment Other Citation Citation Industrial Royalties Australia.................»
Source: irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf · source copy as of 2026-10-03
«France................... FR 30 18(1) / 1PIII n/a u 0 ss 0 ss 0 ss 0 ss 12(1) / 2PIII»
Source: irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf · source copy as of 2026-10-03
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