How France Taxes US Dividends and Capital Gains

Offshore Tax with HTJ.tax · Mar 3, 2026 · 1m

If you are a French tax resident holding U.S. investments, your returns are not just subject to U.S. tax rules—they fall squarely within the French worldwide taxation system.In this episode, we explain how dividends and capital gains from U.S. securities are taxed in France, how the treaty operates, and where double taxation risks arise.🇫🇷 1️⃣ France Taxes Worldwide Investment IncomeOnce resident in France, you are taxed on:• Dividends • Interest • Capital gains • Other portfolio incomeThis applies regardless of where the assets are located.💰 2️⃣ Dividends: The PFU RegimeU.S. dividends…