The amendment, tabled by opposition MP Olivier Marleix and supported by the opposition, aims to address the long-standing problem of so-called “accidental Americans”, French citizens born in the United States who are “subject to tax on income in the United States, although without having lived there”.
“It is our duty to defend our citizens”, declared Mr. Marleix, whose text was approved by 237 votes against 182.
“This situation is appalling for accidental Americans who cannot resolve a situation that has now been known for many years,” he lamented.
The US tax administration uses the Fatca law (Foreign account tax compliance act) applied in France since 2013 to require dual nationals to declare their income in the United States.
Faced with this situation, the amendment “calls for a reciprocal application” of what the “accidental Americans” denounce as “double taxation”, so that France can also tax North American citizens born in France.
The debate gave rise to virulent positions against American “extraterritoriality”.
“It’s been 30 years since the United States abused their situation of legal imperialism to apply their standards”, got carried away the deputy Jean-Philippe Tanguy.
“We recognize that there is still a problem,” tried the Minister of Public Accounts Gabriel Attal, who promised to continue “the work” to solve the problem.
“Today is a great day!” Said Fabien Lehagre, president of the Association of Accidental Americans, in a statement.
“This is a big step forward to counter the harmful effects of the extraterritoriality of American legislation and to defend the sovereignty of France and of these 40,000 French citizens who have no connection with the United States except that is to be born there,” he added.
In the afternoon, his association had filed a new appeal before the Council of State to “contest the persistent violations” of the rights of “accidental Americans”.