U.S. Social Security taxes and benefits info for expats in France - The Good Life France (2024)

FAQs

Does France tax my U.S. social security benefits? ›

As a French resident, you will pay French taxes on most income, but there is an exemption for certain retirement and pension programs that includes your social security income. So, you will be reporting social security income to both governments, but it is taxable in the U.S. (See Article 18 of the Tax Treaty here).

If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

If you are a U.S. citizen, you may receive your Social Security payments outside the U.S. as long as you are eligible for them.

When you apply for benefits—You may have some social security credits in both the United States and France but not have enough to be eligible for benefits in one country or the other. The agreement makes it easier to qualify for benefits by letting you combine your social security credits in both countries.

France Taxes

Article 18 of the tax treaty signed between the United States and France establishes that pensions are taxable only in the source state of that income, so U.S.-source retirement benefits remain taxable only in the United States.

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.

The US is one of the few countries that taxes its citizens on their worldwide income, regardless of where they live or earn their income. This means that American expats are potentially subject to double taxation – once by the country where they earn their income, and again by the United States.

​The U.S. France tax treaty offers mechanisms to prevent double taxation. The treaty includes a "Savings Clause" that maintains the US right to tax its citizens as per its domestic laws and not per the treaty with just limited exceptions.

An employee residing in France for less than 183 days does not owe tax on income earned through their work in the country, as long as their remuneration is paid by or on behalf of an employer which is not established in France.

There's No Time Limit For Receiving Social Security Benefits Abroad. Luckily, there is no time limit on how long you can live outside the U.S. and still receive monthly Social Security payments. As long as proof of life documents are signed and returned annually, you'll still get paid.

How do I get the $16728 Social Security bonus? ›

Have you heard about the Social Security $16,728 yearly bonus? There's really no “bonus” that retirees can collect. The Social Security Administration (SSA) uses a specific formula based on your lifetime earnings to determine your benefit amount.

The Social Security five-year rule is the time period in which you can file for an expedited reinstatement after your Social Security disability benefits have been terminated completely due to work.

As a French resident, you will pay French taxes on most income. However, there is an exemption for certain retirement and pension programs – this includes your social security income. So, you will be reporting social security income to both governments. But it is taxable in the U.S.

Appointments are only accepted for Social Security number applications. Only first time SSN applicants, aged 12 and above, are required to appear at the U.S. Embassy in person. To request an appointment, email FBU.Paris@ssa.gov.

Maintain coverage while abroad

The CFE (Caisse des Français de l'Etranger) is a social security fund created in 1978 specifically for French expatriates. It enables French expats to continue to benefit from the same social security protection as while in France.

The contributions are shared between employer and employee; on average the employer's share of contributions represents 45% of the gross salary. For 2022, the employee's share of French social contributions represents approximately 20% to 23% of the remuneration.

The US France tax treaty, originally signed in 1994, serves as an agreement between the two countries for determining the taxation of income where both nations may have the legal right to tax according to their respective laws.

The most common visa for retirees is the Long-Stay Visa for Retirement (Visa de Long Séjour pour Retraite). To qualify, you must demonstrate stable financial means, such as a pension, savings, or investment income, to support yourself without working in France.