As a general rule, France does not tax US Social Security benefits received by US citizens living in France. This is because the US and France have a social security agreement in place that ensures that US Social Security benefits are only subject to taxation in the country of residence.
Under this agreement, US Social Security benefits are only taxable in France if the recipient is a French citizen or a resident of France for tax purposes, and their income exceeds certain thresholds. These thresholds vary depending on the recipient’s marital status and whether they have dependents.
It is important to note that while France may not tax US Social Security benefits, US citizens living in France are still required to report their worldwide income to the US Internal Revenue Service (IRS) and may be subject to US taxes on their Social Security benefits.
It is recommended that US citizens living in France consult with a tax professional or financial advisor who is familiar with both US and French tax laws to ensure compliance with all applicable tax regulations.