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France-based overseas Americans sue to restart citizenship renunciations

A group of overseas Americans sued the State Department on Monday to restart citizenship renunciation services, saying a suspension under the Covid-19 pandemic violated their fundamental rights.

Published: 8 November 2021 17:10 CET
The France-based Accidental Americans group
The France-based Accidental Americans group. Photo: Zakaria ABDELKAFI / AFP

The United States, with rare exceptions, grants citizenship to anyone born on its soil or with a US parent.

A 2010 law aimed largely at avoiding tax dodgers who move abroad has sharply increased the bureaucratic and financial burden for US citizens overseas, including those who may have only peripheral links with the United States.

“Most US citizens, especially those residing in the United States, cherish their citizenship,” said the lawsuit filed in the US District Court in Washington by the Association of Accidental Americans, a French non-profit group, and nine plaintiffs.

“However, for the nine million US citizens living abroad, recent legislation and regulations have transformed US citizenship into a financial nightmare,” it said.

READ ALSO How to renounce American citizenship (and why you might want to)

Fabien Lehagre, president of the France-based association, in a statement said that recent laws “have left accidential Americans with little choice but to renounce US citizenship.”

The group has an ongoing lawsuit to oppose the $2,350 fee to renounce citizenship – a service that was free until 2015 – as unfair and exorbitant.

In the latest lawsuit, the group said that a suspension of services at most US embassies overseas during the pandemic violated a fundamental right under the US Constitution to renounce citizenship.

“In other areas during the Covid-19 emergency, the federal government has found ways to accommodate citizens’ constitutional liberties, while protecting public health and well-being,” the lawsuit said.

“Just as the Covid-19 world has become more flexible, the US government must do the same.”

The lawsuit calls for the immediate resumption of renunciation services, saying that the shutdown violates the Fifth Amendment of the Constitution’s guarantee of due process.

Citing figures from the Internal Revenue Service, the lawsuit said that a record of more than 6,000 Americans renounced their citizenship in 2020.

The lawsuit said that the Foreign Account Tax Compliance Act has effectively made US citizens overseas pariahs, with some banks curtailing services for them due to the costs of meeting reporting regulations.

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LEARNING FRENCH

Vocab guide for the French property tax declaration

With the deadline to have completed the property tax declaration approaching, here's a look at all the vocabulary you will need to fill out the form.

Published: 19 April 2024 11:37 CEST
Vocab guide for the French property tax declaration

The property tax declaration must be completed by everyone who owns property in France – including second-home owners who live in another country.

You can find our guide to registering and filing your declaration HERE.

The form can be filled in either online or on paper and, naturally, it is in French – in fact it’s in the special kind of bureaucratic French reserved for admin tasks.

Here’s a look at how to translate it;

Personal details

It begins with asking for personal details from the property owner. If the property is owned jointly by two or more people, only one person needs to do the declaration, but you will need to list all the people who use it (more on that later).

Nom de naissance – this is your surname (family name) as it appears on official documents like a passport

Nom d’usage – this is the surname that you are known by. The reason that it’s on the form is that in France women do not officially change their names when they marry and documents like their passport or driving licence remain in their maiden names. However, they may be known in everyday life by their husband’s surname – for example the president’s wife is widely known as Brigitte Macron, but her passport will say Brigitte Trogneux (her maiden name).

For most people; their nom de naissance and nom d’usage will be the same. Correspondence will be addressed to you by your nom d’usage.

Prénom(s) – first names – if you have any middle names, include them.

Date de naissance – date of birth (in the format day/month/year)

Lieu de naissance – place of birth. This should be listed as it appears on your passport

Numéro fiscal – tax number. If you have previously paid property tax bills this number will be on the bill. If you have not yet received a bill and don’t have a tax number for any other tax tasks (eg the annual income tax declaration) the first thing that you need to do is request a numéro fiscal – full details on how to do that HERE.

Votre adresse de domiciliation – the address that you live at. For foreign second-home owners, this will be their address outside France, not the address of the French property.

N° – house number

Voie – street name

Complément d’adresse – any extra lines of the address, if applicable 

Code postal – postcode/ZIP code

Ville – town

Pays – country

Votre téléphone – phone number. If it is a non-French number, remember to include the country code 

Votre adresse courriel – email address

Si vous avez conservé l’usage de votre résidence principale et que vous êtes hébergé(e) dans un
établissement d’hébergement pour personnes âgées dépendantes (EHPAD), veuillez cocher la case – this probably won’t apply to many people but if you have moved into a care home or nursing home but are keeping your property as a main residence, tick this box.

Property details

The next section is about the French property that you are declaring

Cette déclaration concerne ma résidence principale – this declaration concerns my main residence (tick yes or no). This bit is important because it will determine which property taxes you pay. A property is your ‘main residence’ if you live there most of the time – for other uses (second home, holiday home, rented out property), tick ‘no’.

La nature de votre bien – Maison/Appartement – is your property a house or an apartment

Superficie – size in metres squared (this should be included in your property deeds)

Étage – number of floors

Porte – number of doors

Tick any of these that appy; Cave – cellar, Garage – garage, Parking – dedicated parking space (this doesn’t include a driveway, it’s more for city dwellers whose apartment may have a separate parking area), Piscine – pool 

Si vous possédez d’autres biens à une adresse différente, veuillez remplir une nouvelle déclaration
d’occupation – if you own more than one French property, you do a separate declaration for each one

Précisez l’adresse de votre logement (ou bien) concerné par la déclaration si elle est différente de votre
adresse principale – address of the property being declared, if different from your main residence. For second home owners, this is where you put the address of the French property. The format is as described above.

Property use

The next section is asking you what the property is used for.

Vous avez la jouissance de ce bien – you have the use of this property. You tick this if it is your main home, but also if it is a second home or holiday home. 

Vous occupez personnellement le bien depuis le – you have occupied the property since [date]. This date is the purchase date. This applies to second-home owners too, if you don’t rent out your property then you are the ‘occupier’, even if you are not always there.

Si vous occupez ce logement avec un conjoint ou un des indivisaires, veuillez préciser leur identité (ne pas déclarer les enfants mineurs) – identity of anyone that you share the property with. This would include your spouse or partner for couples who own property together, or any other co-owners or people who live with you as long-term tenants. You only need to include your children on this if they are over the age of 18.

Votre bien est occupé par une ou plusieurs personne(s) autres que vous-même – the property is occupied by someone other than yourself. You tick this if the property is rented out to someone else or someone else uses it as their main residence (even if they don’t pay rent). In this case you will be asked for their details plus the start date of their tenancy.

You will also be asked if the tenant is a personne physique or a personne morale – this has nothing to do with their physical appearance or morals, it’s whether your tenant is a private individual or a business or organisation.

Votre bien fait l’objet d’une location saisonnière ou de courte durée (contrat de location d ’un
meublé inférieur à 6 mois) [ne pas compléter l’identité des occupants] – your property is rented on a short-term or seasonal basis (contracts of less than six months) – this is what you tick if your property is rented out as a holiday home on a regular basis

Votre bien est vacant (il n’est pas occupé et vide de meuble) depuis le [date] – your property is vacant. This doesn’t apply to second homes, even if they are empty for a significant part of the year. In order to be classed as a ‘vacant’ property, it must be unoccupied and empty of all furniture. This usually applies to rental properties that are between tenants.

Je déclare ne pas avoir d’accès à internet – if you’re declaring on paper you will see this as the bottom next to the space for your signature. This is because the paper declaration is supposed to be available only to people who cannot file online, due to a lack of internet access. 

Don’t forget to sign and date your declaration before sending it back, if you are declaring on paper.

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