France’s newly-ratified tax treaty with Andorra contains a clause which U.S. Persons abroad will find rather familiar:
| la France peut imposer les personnes physiques de nationalité française résidentes d’Andorre comme si la présente convention n’existait pas. Lorsque la législation fiscale française permet l’application de la présente disposition, les autorités compétentes des États contractants règlent d’un commun accord la mise en œuvre de cette dernière. | France may tax natural persons of French nationality resident in Andorra as if this convention did not exist. When the tax legislation of France allows for the application of this provision, the competent authorities of the contracting States shall come to a mutual agreement on its implementation. |
Have a read over the full record of the debate on this treaty in the National Assembly last Monday. France does not currently impose tax on the basis of nationality, except in the case of French citizens who move to Monaco (not French citizens actually born in Monaco, though). However, people seem worried that this is what the future may hold.
