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BREXIT

New online portal for French travel pass for under-18s

The French interior ministry has announced the creation of an online system to allow foreigners in France aged under 18 to get a pass for travel.

Published: 24 January 2022 11:37 CET
New online portal for French travel pass for under-18s
Photo: Ina Fassbender/AFP

All non-EU citizens living in France (which now includes Brits as well as other non-EU nations like Australia, Canada and the USA) need either a visa or a residency permit.

The exception to this is under 18s. Children under the age of 18 do not need a residency permit and in most cases are not able to apply for one.

However, proof of residency can be useful when travelling (for example at certain points during the pandemic non-residents were not allowed into France), especially for older children who are travelling without their families.

The French government therefore allows under 18s to apply for a document known as a Document de circulation pour étrangers mineurs (DCEM) – circulation document for non-EU minors.

The document is not required for travel, it is simply intended to make it easier for minor to prove their residency status if needed. Around 60,000 are issued or renewed every year, according to the Interior Ministry. 

The pass itself is not new, but now instead of going to the préfecture, families can apply for the document online – part of the French government’s gradual move of all residency paperwork online.

Parents or legal guardians make the application on behalf of the child, and you can now do so HERE.

You fill in the online form and upload supporting documents.

Once the application is processed, you will then only need to go to the préfecture to pick up the document.

The document is valid for five years and can be renewed.

Once children reach the age of 18 they need to apply for their own residency document.

In the case of UK nationals who were living in France before December 31st 2020, they continue to benefit from the Withdrawal Agreement, but can no longer use the post-Brexit online portal to apply, instead they must make their application at their local préfecture – more details here. 

Member comments

  1. Can you confirm that the DCEM is not obligatory? I have been waiting some months now for my children’ online applications to be processed and fear they will be risking travelling unaccompanied in and out of France alone, without the DCEM, without knowing what challenges they may face at border controls. I’ve contacted various airlines, embassies and the prefecture but no-one has ben helpful. They do have proof of my carte de séjour and they have other proof of residency like their carte europeenne d’assuarance maladie, copies of their certificat de scolarité etc. Any help would be much appreciated so I can confidently take the step of putting one on a return flight to Boston, US, this friday….. Kind regards, Louise Jennings

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AMERICANS IN FRANCE

Americans in France: Will my tax situation change if I get French citizenship?

If you're thinking of applying for French citizenship, then you might be curious whether there will be any tax ramifications to becoming a dual national.

Published: 2 May 2024 16:44 CEST
Americans in France: Will my tax situation change if I get French citizenship?

Gaining French citizenship can have plenty of benefits for Americans living in France, from the right to vote in French elections to freedom of movement in the EU – as well as a more intangible sense of belonging in the country you now call home. 

However, Americans living abroad always have to contend with the United States’ system of citizenship-based taxation, which requires US nationals to report their global income to the IRS yearly, however long they have been out of the country.

This may result in making two tax declarations every year if they move to a country – like France – which requires yearly declarations from all residents.

As a result, Americans have to think about possible tax consequences before making decisions to move, invest, or perhaps take on a second nationality.

To help answer the question of whether there are special tax ramifications for French-American dual nationals living in France, The Local spoke with tax expert Jonathan Hadida from HadTax.

Hadida said: “There is really no impact. You still have yearly reporting requirements to both countries, and from the French side you will still continue to give you the benefits of the tax treaty”.

Key items, such as your US-based pension, would continue to be taxed in the US and not France regardless of whether or not you take on French nationality too.

READ MORE: Ask the expert: What Americans in France need to know about 401(k) and other pensions

Unfortunately, many of the limitations Americans in France experience would also remain in place. French investment options, such as the Assurance Vie, would still unwise for dual nationals, as the IRS sees them as PFICs (Passive Foreign Investment Company).

While the Assurance Vie is a great tool for being tax efficient for non-Americans, and can offer alternatives to the regimented, traditional French inheritance process, for Americans living in France (including those with dual nationality) it can lead to lengthy and complicated dealings with the IRS. 

“To the US tax authorities, you are still American first, second, third and fourth place. They don’t really care that you are also French,” Hadida said.

“The only real change to your tax situation would be giving up your American citizenship, but keeping your US citizenship in addition to French citizenship does not really change anything.”

What happens tax-wise if I renounce my American citizenship?

Renouncing US citizenship is not as simple as scheduling an appointment at a US embassy or consulate, paying the applicable fee, and declaring that one does not want to be American.

There are several factors to consider, and depending on your situation, in the long-run it might be more advantageous to hold onto your US citizenship to continue benefiting from certain parts of the US-France dual taxation treaty (PDF).

For others, keeping US citizenship might be onerous with its yearly reporting requirements, as well as the difficulty it can pose with putting money into French investment vehicles due to citizenship-based taxation and FATCA (US legislation that passed in 2010 to track money laundering). 

While renouncing your American citizenship undoubtedly pushes you further out of the reach of the IRS, you should consider that you might owe an exit tax, if you are deemed a ‘covered expatriate’. Usually, this is only required of high-net worth individuals (worth more than $2 million).

According to the US expat tax site 1040 Abroad, this also includes people who failed to comply with tax obligations in the five years preceding their renouncement, as well as people who had “an average annual net income tax liability exceeding a specified threshold” (as of 2022, this number was set to $178,000).

People renouncing US citizenship can also be subject to a special inheritance tax on gifts made to US citizens or residents, following their renunciation. 

READ MORE: How to renounce American citizenship in France – and why you might want to

You should also think about your US-based investments.

“You would no longer benefit from the tax treaty in the same way if you give up your US citizenship. For example, Article 24 of the treaty covers investment income, making it taxable in the US and giving you a deemed credit in France.

You would lose this benefit if you renounce, and this could make a big difference if the taxation level is lower in the US, as it often is with dividends or capital gains.

“Your IRA and pension plans will continue to be taxed in the US because this is based on where the pension is earned, not nationality, but you might have to start filing a non-resident tax return to the US after renouncing citizenship,” Hadida said.

The tax expert said that renouncing citizenship should be decided on a case by case basis.

“Every situation is different, and for some people it might not make sense to give up certain benefits from the US-France tax treaty. You should speak with a financial advisor before deciding”, he said.

READ MORE: Divorce, stress and fines: How citizenship-based taxation affects Americans in France

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