Moving to France from the US: Tax Checklist for Americans

Moving to France is exciting, but the tax implications start before you leave. France's high tax rates and social charges create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Impatriate Regime Planning

• Research whether you qualify for the impatriate tax regime (régime des impatriés)
• Requires that you were not a French tax resident for the 5 years prior
• Provides a 30% exemption on foreign-source income for up to 8 years

Banking

• Plan for French bank account opening (requires proof of address)
• Keep at least one US bank account open
• Understand FBAR reporting requirements (including assurance-vie)

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

French Tax Residency

You become a French tax resident if your main home (foyer) is in France, if you spend more than 183 days in France, if your professional activity is primarily in France, or if your center of economic interests is in France.

FBAR

File FBAR for all foreign accounts, including French accounts (bank accounts, assurance-vie, PEA), if the aggregate value exceeds $10,000.

Establishing France Tax Residency

• Obtain carte de séjour (residence permit)
• Open a French bank account
• Register with French social security (if self-employed)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Assuming impatriate regime is automatic — You must apply and qualify.
4. Not reporting French bank accounts and assurance-vie on FBAR — All foreign accounts are reportable.
5. Not understanding French social charges — CSG/CRDS are significant and count toward FTC.

Timeline Checklist

3 months before:

• Research impatriate regime eligibility
• Plan state tax exit strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move

First month in France:

• Obtain carte de séjour
• Open French bank account
• Register with French social security (if self-employed)

First tax season:

• File US tax return with FEIE/FTC
• File FBAR (including assurance-vie and PEA)
• File French tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are considering the impatriate regime.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner