TREATIES AND OTHER INTERNATIONAL ACTS SERIES 06-1221 

________________________________________________________________________ 

DOUBLE TAXATION 

Taxes on Estates, Inheritances, and Gifts 

 Protocol Between the 

UNITED STATES OF AMERICA 

and FRANCE Amending the 

Convention of November 24, 1978 

Signed at Washington December 8, 2004 

 
 NOTE BY THE DEPARTMENT OF STATE 

 Pursuant to Public Law 89—497, approved July 8, 1966 

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued 

under the authority of the Secretary of State shall be competent 

 evidence . . . of the treaties, international agreements other than 

treaties, and proclamations by the President of such treaties and 

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime 

jurisdiction, and in all the tribunals and public offices of the 

United States, and of the several States, without any further proof 

or authentication thereof.” 
FRANCE 

Double Taxation: Taxes on Estates, Inheritances, and Gifts 

Protocol amending the convention of November 24, 1978. 

Signed at Washington December 8, 2004; 

Transmitted by the President of the United States of America 

 to the Senate November 4, 2005 (Treaty Doc. 109-7, 

 109th Congress, 1st Session); 

Reported favorably by the Senate Committee on Foreign Relations 

 March 14, 2006 (Senate Executive Report No. 109-11, 

 109th Congress, 2d Session); 

Advice and consent to ratification by the Senate 

 March 31, 2006; 

Ratified by the President June 15, 2006; 

Entered into force December 21, 2006. 
PROTOCOL

AMENDING THE CONVENTION BETWEEN THE UNITED STATES OF AMERICA

AND THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND

THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON ESTATES,

INHERITANCES, AND GIFTS,

SIGNED AT WASHINGTON ON NOVEMBER 24, 1978

The Government of the United States of America and the Government of the

French Republic, desiring to amend the Convention Between the United States of America and

the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal

Evasion with Respect to Taxes on Estates, Inheritances, and Gifts, signed at Washington on

November 24, 1978, have agreed as follows:
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ARTICLE I

A new paragraph (4) shall be added to Article 1 (Estates and Gifts Covered) of the Convention

as follows:

" (4)(a) Notwithstanding any other provision of the Convention, the provisions of this

Convention shall not preclude the United States from taxing in accordance with its law

the estate of a decedent or the gift of a donor who, at his death or at the making of the

gift, was

(i) a citizen of the United States,

(ii) domiciled (within the meaning of Article 4 (Fiscal Domicile)) in the United

States, or

(iii) a former citizen or long-term resident whose loss of such status had as one

of its principal purposes the avoidance of tax (as defined under the laws of the

United States), but only for a period of ten years following such loss;

(b) Subparagraph (a) of this paragraph (4) shall not, however, affect the obligation

undertaken by the United States under:

(i) Article 10 (Charitable Exemptions and Deductions); paragraph (2) of Article

11 (Community Property and Marital Deduction); paragraphs (2) or (8) of

Article 12 (Exemptions and Credits); Article 13 (Time Limitations on Claims

for Credit or Refund) or Article 14 (Mutual Agreement Procedure);

(ii) paragraph (3) of Article 11 (Community Property and Marital Deduction) as

applied to the estates of persons other than former citizens or long-term

residents referred to in subparagraph (a) of this paragraph (4); or

(iii) the benefits conferred by the United States under Article 17 (Diplomatic

and Consular Officials), as applied to transfers by individuals who are neither

citizens of, nor have immigrant status in, the United States."

ARTICLE II

Paragraph (2) of Article 3 (General Definitions) of the Convention shall be deleted and

replaced with the following:
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"(2) As regards the application of the Convention at any time by a Contracting State any

term not defined therein shall, unless the context otherwise requires, or the competent

authorities agree to a common meaning pursuant to the provisions of Article 14 (Mutual

Agreement Procedure), have the meaning which it has at that time under the law of that

State for the purposes of the taxes to which the Convention applies, any meaning under

the applicable tax laws of that State prevailing over a meaning given to the term under

other laws of that State."

ARTICLE III

Article 5 (Immovable (Real) Property) of the Convention shall be deleted and replaced with the

following:

"ARTICLE 5 - REAL PROPERTY

(1) Real property may be taxed by a Contracting State if such property is situated in that

State.

(2) The term "real property" shall have the meaning which it has under the law of the

Contracting State in which the property in question is situated, being understood,

however, that mortgages or other debt-claims secured by real property shall not be

regarded as real property. The term shall in any case include property accessory to real

property, livestock and equipment used in agriculture and forestry, rights to which the

provisions of general law respecting landed property apply, usufruct of real property

and rights to variable or fixed payments as consideration for the working of, or the right

to work, mineral deposits, sources and other natural resources; ships and aircraft shall

not be regarded as real property.

(3) The term "real property" shall also include shares, participations and other rights in

a company or legal person the assets of which consist, directly or through one or more

other companies or legal entities, at least 50 percent of real property situated in one of

the Contracting States or of rights pertaining to such property. These shares,

participations and other rights shall be deemed to be situated in the Contracting State in

which the real property is situated.
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(4) The provisions of paragraph (1) shall also apply to real property of an enterprise and

to real property used for the performance of independent personal services."

ARTICLE IV

The last sentence of Article 6 (2) (Business Property of a Permanent Establishment and Assets

Pertaining to a Fixed Base Used for the Performance of Professional Services) of the

Convention shall be deleted and replaced with the following:

"If an individual is a member of a partnership or other similar pass-through entity which

is engaged in industrial or commercial activity through a fixed place of business, he

shall be deemed to have been so engaged to the extent of his interest therein."

ARTICLE V

Paragraph (2) (b) of Article 10 (Charitable Exemptions and Deductions) of the Convention

shall be deleted and replaced with the following:

"(b) Is organized and operated exclusively for religious, charitable, scientific, literary,

educational, or cultural purposes; and".

ARTICLE VI

1. Paragraph (2) of Article 11 (Community Property and Marital Deduction) of the Convention

shall be deleted and replaced with the following:

"(2) Property (other than community property) which passes to a spouse who is not a

citizen of the United States from a decedent or donor who was domiciled in France, and

which may be taxed by the United States solely in accordance with Article 5 (Real

Property), 6 (Business Property of a Permanent Establishment and Assets Pertaining to

a Fixed Base Used for the Performance of Professional Services), or 7 (Tangible

Movable Property), shall, for the purpose of determining United States tax, be included

in the taxable base only to the extent its value (after taking into account any applicable

deductions) exceeds 50 per cent of the value of all property included in the taxable base

which may be taxed by the United States. The provisions of this paragraph shall not
5

apply to a citizen of the United States domiciled in France or a former citizen or longterm resident of the United States referred to in subparagraph (4) (a) (iii) of Article 1

(Estates and Gifts Covered) of the Convention."

2. Paragraph (3) of Article 11 (Community Property and Marital Deduction) of the Convention

shall be renumbered as paragraph (4).

3. A new paragraph (3) shall be added to Article 11 (Community Property and Marital

Deduction) of the Convention as follows:

"(3) In determining the estate tax imposed by the United States on a decedent's estate

with respect to property that (within the meaning of the law of the United States) passes

to the decedent's surviving spouse and that would qualify for the estate tax marital

deduction under the law of the United States if the surviving spouse were a citizen of

the United States and all applicable elections were properly made (the "qualifying

property"), the decedent's estate shall be entitled to a marital deduction provided that:

(a) At the time of the decedent's death (i) the decedent was domiciled in either

France or the United States or was a citizen of the United States; (ii) the

decedent's surviving spouse was domiciled in either the United States or France;

and (iii) if both the decedent and the decedent's surviving spouse were

domiciled in the United States at the time of the decedent's death, one or both

was a citizen of France; and

(b) The executor of the decedent's estate elects the benefits of this paragraph and

irrevocably waives the benefits of any other estate tax marital deduction that

would be allowed under the law of the United States on a United States federal

estate tax return for the decedent's estate by the date on which a qualified

domestic trust election could be made under the law of the United States.

The marital deduction allowed under this paragraph (3) shall be equal to the lesser of

the value of the qualifying property or the applicable exclusion amount (within the

meaning of the law of the United States of America as of the date of death of the

decedent) determined without regard to any gift previously made by the decedent."
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ARTICLE VII

Article 12 (Exemptions and Credits) of the Convention shall be deleted and replaced with the

following:

"ARTICLE 12 - EXEMPTIONS AND CREDITS

(1) Except as otherwise provided in this Convention, each Contracting State shall

impose its tax, and shall allow exemptions, deductions, credits, and other allowances, in

accordance with its laws.

(2) Double taxation shall be avoided in the following manner:

(a) In determining the French tax, where the decedent or the donor was

domiciled in France at the time of the transfer:

(i) France shall tax the entire property comprising the estate or the gift,

including any property which may be taxed by the United States in

accordance with the provisions of this Convention, and shall allow as a

deduction from that tax an amount equal to the United States tax paid

upon the transfer of any property, which, in relation to the same event,

may be taxed in the United States.

(ii) The deduction referred to in subparagraph (i) shall not, however,

exceed that part of the French tax, as computed before any deduction is

made, which is attributable to the property in respect of which the

deduction is to be allowed. For purposes of this subparagraph (ii), "that

part of the French tax" means:

(A) Where the tax on the property concerned is computed by

applying a proportional rate, the amount of the taxable net value

of such property multiplied by the rate which actually applies to

that property; and

(B) Where the tax on the property concerned is computed by

applying a progressive scale, the amount of the taxable net value

of such property multiplied by the rate resulting from the ratio of

the French tax actually payable on the total property taxable in
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accordance with French law to the net value of that total

property.

(iii) For purposes of subparagraph (i), the United States tax

(A) shall include any United States tax referred to in Article 2

(Taxes Covered) but shall not include any tax that is permitted to

be imposed by the United States under this Convention solely by

reason of paragraph (4) of Article 1 (Estates and Gifts Covered),

and

(B) shall be considered, in the case of property which may be

taxed by the United States pursuant to Article 5 (Real Property),

6 (Business Property of a Permanent Establishment and Assets

Pertaining to a Fixed Base Used for the Performance of

Professional Services), or 7 (Tangible Movable Property), to be

equal to that part of the French tax, as defined in subparagraph

(ii), which is attributable to such property, but only if the

decedent at his death or the donor at the time of the gift was a

citizen of the United States and if it is established that the United

States tax obligations with respect to the death or gift have been

complied with.

(b) In determining the United States tax:

(i) Where both Contracting States impose tax with respect to

property which is taxable by France in accordance with Article 5

(Real Property), 6 (Business Property of a Permanent

Establishment and Assets Pertaining to a Fixed Base Used for the

Performance of Professional Services), or 7 (Tangible Movable

Property), the United States shall allow a credit equal to the

amount of the tax imposed by France with respect to such

property.
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(ii) If the decedent or donor was a citizen of the United States at the

time of death or the making of a gift and would be considered

under Article 4 (Fiscal Domicile) as having been domiciled in

France at such time, the United States shall allow a credit equal

to the amount of the tax imposed by France (after allowing for

the deduction from tax, if any, allowed under paragraph (2) (a) of

this Article).

If the decedent was a former citizen or long-term resident of the

United States described in subparagraph (4) (a) (iii) of Article 1

(Estates and Gifts Covered), the United States shall allow a credit

equal to the amount of the tax imposed by France in respect of all

property which is included in the United States gross estate solely

by reason of such status.

(iii) Notwithstanding the provisions of subparagraphs (i) and (ii), the

total amount of all credits allowed by the United States pursuant

to this Article or pursuant to its laws or other conventions with

respect to all property in respect of which a credit is allowable

under subparagraphs (i) and (ii) shall not exceed that part of the

tax of the United States which is attributable to such property.

(3) In determining the estate tax imposed by the United States, the estate of a decedent

(other than a citizen of the United States) who was domiciled in France at the time of

his death shall be allowed a unified credit equal to the greater of:

(a) The amount that bears the same ratio to the credit allowed under the law of

the United States to the estate of a citizen of the United States as the value of the

part of the decedent's gross estate that at the time of the decedent's death is

situated in the United States bears to the value of the decedent's entire gross

estate wherever situated; or

(b) The unified credit allowed under the law of the United States to the estate of

a nonresident not a citizen of the United States.
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The amount of any unified credit otherwise allowable under this paragraph shall be

reduced by the amount of any credit previously allowed with respect to any gift made

by the decedent. For purposes of subparagraph (a), the part of the decedent's gross

estate that is situated in the United States shall not exceed the part of the decedent's

gross estate that may be taxed by the United States in accordance with this Convention.

A credit otherwise allowable under subparagraph (a) shall be allowed only if all

information necessary for the verification and computation of the credit is provided.

(4) In determining the gift or inheritance tax imposed by France with respect to

transfers by reason of death or by gift by an individual, who at the time of the death or

the making of the gift was a citizen of the United States or was domiciled in the United

States, there shall be allowed the same deductions and credits as if the individual were

domiciled in France. In determining the gift or inheritance tax imposed by France with

respect to transfers by reason of death or by gift by an individual, who at the time of

death or the making of the gift was domiciled in France, to an individual who is a

citizen of the United States or is domiciled in the United States, there shall be allowed

the same deductions and credits as if the recipient were domiciled in France.

(5) Any credits or deductions for tax imposed by a Contracting State allowable under

this Article are in lieu of, and not in addition to, any such credits or deductions allowed

by the laws of the other Contracting State and shall be computed in accordance with the

provisions and subject to the limitations of the law of the other Contracting State, as it

may be amended from time to time without changing the general principle thereof.

(6) If under this Convention any property would be taxable only in one Contracting

State and tax, though chargeable, is not paid (otherwise than as a result of a specific

exemption, deduction, exclusion, credit, or allowance) in that State, tax may be imposed

on that property in the other Contracting State notwithstanding any other provision to

the contrary.

(7) Where in accordance with the provisions of the Convention property may not be

taxed in a Contracting State, that Contracting State may nevertheless, in calculating the

amount of tax on property that may be taxed in that Contracting State under the
10

provisions of the Convention, take into account the exempted property that is taxable

under the internal law of that Contracting State.

(8) The provisions of this Convention shall not result in an increase in the amount of the

tax imposed by either Contracting State under its domestic laws. A reduction in the

credit or deduction allowed against a Contracting State's tax for the tax paid to the other

Contracting State which results from the application of this Convention shall not be

construed as an increase in tax."

ARTICLE VIII

The last sentence of paragraph (2) of Article 15 (Filing of Returns and Exchange of

Information) shall be deleted and replaced with the following:

"Any information furnished shall be treated as secret and shall not be disclosed to any

persons other than those (including a court or administrative body) involved in the

assessment, collection, enforcement, or prosecution in respect of the taxes which are the

subject of this Convention."

ARTICLE IX

1.The Contracting States shall notify each other when their respective constitutional and

statutory requirements for the entry into force of this Protocol have been satisfied.

2. This Protocol shall enter into force on the date of receipt of the later of such notifications and

shall have effect with respect to gifts made and deaths occurring after that date.

3. Notwithstanding paragraph (2) of this Article, paragraph (3) of Article 11 (Community

Property and Marital Deduction) of the Convention and paragraph (3) of Article 12

(Exemptions and Credits) of the Convention, in each case as amended by this Protocol shall,

notwithstanding any limitation imposed under the law of a Contracting State on the assessment

or refund with respect to a person's or estate's return, have effect with respect to gifts made or

deaths occurring after November 10, 1988, provided that (i) any claim for refund by reason of

this Article IX is filed before the date that is one year after the first day of the second month

following the date on which this Protocol enters into force or within the otherwise applicable

period for filing such claims under domestic law, and (ii) the provisions of paragraph (4) of
11

Article 1 (Estates and Gifts Covered) shall apply with respect to such claim for refund. In the

case of an estate that, prior to the date on which this Protocol enters into force, was allowed a

marital deduction by reason of a transfer to a qualified domestic trust, such estate may, within

the time limit for filing a claim for refund referred to in the preceding sentence, elect to treat

the qualified domestic trust as if it had not been established in order to claim the benefits of

paragraph (3) of Article 11 (Community Property and Marital Deduction) or paragraph (3) of

Article 12 (Exemptions and Credits) of the Convention. If such an election is made, the

property shall be treated as having been transferred to the surviving spouse at the time of the

decedent's death for all purposes of this Convention.

IN WITNESS WHEREOF, the representatives of the governments, being duly

authorized thereto, have signed this Protocol.

Done at Washington, this eighth day of December, 2004, in duplicate, in the English

and French languages, each text being equally authentic.

FOR THE GOVERNMENT OF

THE UNITED STATES OF AMERICA

Lk3

FOR THE GOVERNMENT OF

THE FRENCH REPUBLIC

•
•

AVENANT

A LA CONVENTION ENTRE LES ETATS-UNIS D'AMERIQUE

ET LA REPUBLIQUE FRANCAISE

TENDANT A EVITER LES DOUBLES IMPOSITIONS

ET A PREVENIR L'EVASION FISCALE EN MATIERE D'IMPOTS

SUR LES SUCCESSIONS ET SUR LES DONATIONS

SIGNEE A WASHINGTON LE 24 NOVEMBRE 1978

Le Gouvernement des Etats-Unis d'Amerique et le Gouvernement de la Republique

francaise, desireux de modifier la Convention entre la Republique francaise et les Etats-Unis

d'Amerique tendant a eviter les doubles impositions et a prevenir l'evasion fiscale en matiere

d'impOts sur les successions et sur les donations sign& a Washington le 24 novembre 1978,

sont convenus des dispositions suivantes:
2

ARTICLE I

Un nouveau paragraphe 4 est ajoute a Particle 1 (Successions et donations visees) de

la Convention redige comme suit:

"4. a) Nonobstant toute autre disposition de la Convention, les dispositions de la presente

Convention n'empechent pas les Etats-Unis d'imposer, conformement a leur legislation,

la succession d'un daunt ou la donation d'un donateur qui, au moment de son deces ou

de la donation, etait:

i) un citoyen des Etats-Unis,

ii) domicilie (au sens de l'article 4 (Domicile fiscal)) aux Etats-Unis, ou

iii) un ancien citoyen ou un ancien resident de longue duree dont la renonciation

a ce statut a eu comme un de ses objets principaux celui d'echapper a Pimp&

(telle que definie selon la legislation des Etats-Unis), mais seulement pendant

une periode de dix ans suivant une telle renonciation.

b) l'alinea a du present paragraphe 4 ne peut en aucun cas affecter les obligations

auxquelles sont soumis les Etats-Unis en vertu:

i) de l'article 10 (Exonerations et deductions pour les dons et legs a des

organismes a but desinteresse); du paragraphe 2 de l'article 11 (Biens de

communaute et deduction maritale); des paragraphes 2 ou 8 de Particle 12

(Exonerations et credits); de l'article 13 (Delai de presentation des demandes de

credit et de remboursement) ou de l'article 14 (Procedure amiable);

ii) du paragraphe 3 de l'article 11 (Biens de communaute et deduction maritale)

en ce qui concerne les successions des personnes autres que les anciens citoyens

ou les anciens residents de longue duree vises a l'alinea a) du present paragraphe

4; ou

iii) des avantages accordes par les Etats-Unis en application de l'article 17

(Fonctionnaires diplomatiques et consulaires) pour les transmissions effectuees

par des personnes qui ne sont pas des citoyens ou n'ont pas le statut d'immigrant

des Etats-Unis."
3

ARTICLE II

Le paragraphe 2 de Particle 3 (Definitions generales) de la Convention est supprime et

remplace par le paragraphe suivant:

"(2) Pour l'application de la Convention a un moment donne par un Etat contractant, tout

terme ou expression qui n'y est pas defini a, sauf si le contexte exige une interpretation

differente ou si les autorites competentes se mettent d'accord sur une interpretation

commune dans le cadre des dispositions de l'article 14 (Procedure amiable), le sens que

lui attribue, a ce moment, le droit de cet Etat concernant les impOts auxquels s'applique

la Convention, le sens attribue a ce terme ou expression par le droit fiscal de cet Etat

prevalant sur le sens que lui attribuent les autres branches du droit de cet Etat."

ARTICLE III

L'article 5 (Biens immobiliers) de la Convention est supprime et remplace par ce qui

suit:

"Article 5 — Biens immobiliers

1. Les biens immobiliers sont imposables par un Etat contractant si ces biens sont situes

dans cet Etat.

2. L'expression "biens immobiliers" a le sens que lui attribue le droit de l'Etat

contractant oil les biens consideres sont situes, etant entendu toutefois que les creances

hypothecaires et les autres creances garanties par des biens immobiliers ne sont pas

considerees comme des biens immobiliers. L'expression comprend en tous cas les accessoires,

le cheptel mort ou vif des exploitations agricoles et forestieres, les droits auxquels s'appliquent

les dispositions du droit prive concernant la propriete fonciere, l'usufruit des biens immobiliers

et les droits a des paiements variables ou fixes pour l'exploitation ou la concession de

l'exploitation de gisements mineraux, sources et autres ressources naturelles; les navires et

aeronefs ne sont pas consideres comme des biens immobiliers.

3. L'expression "biens immobiliers" comprend egalement les actions, parts ou autres

participations dans une societe ou une personne morale dont l'actif est constitue, directement

ou par l'interposition d'une ou de plusieurs autres societes ou personnes morales, d'au moins
4

50% de biens immobiliers situes dans l'un des Etats contractants ou de droits relatifs a de tels

biens. Ces actions, parts ou autres droits sont consideres comme situes dans l'Etat contractant

oil sont situes les biens immobiliers.

4. Les dispositions du paragraphe 1 s'appliquent egalement aux biens immobiliers d'une

entreprise et aux biens immobiliers servant a l'exercice d'une profession a caractere

independant."

ARTICLE IV

La derniere phrase du paragraphe 2 de l'article 6 (Actif d'un etablissement stable et

biens constitutifs d'une base fixe servant a l'exercice d'une profession liberale) de la

Convention est supprimee et remplacee par ce qui suit:

"Si une personne physique est membre d'une societe de personne ("partnership") ou

d'une autre entite transparente similaire qui exerce une activite industrielle ou

commerciale par l'intermediaire d'une installation fixe d'affaires, elle est reputee

avoir exerce une telle activite dans la mesure de sa participation dans la societe ou

dans l'entite."

ARTICLE V

Le paragraphe 2 (b) de Particle 10 (Exonerations et deductions pour les dons et legs a

des organismes a but desinteresse) de la Convention est supprime et remplace par ce qui suit:

"b) Est organisee et fonctionne exclusivement a des fins religieuses, charitables, scientifiques, litteraires, educatives, ou culturelles; et".

ARTICLE VI

1. Le paragraphe 2 de l'article 11 (Biens de communaute et deduction maritale) de la

Convention est supprime et remplace par ce qui suit:

"2. Les biens (autres que les biens de communaute) qui sont transmis au

conjoint n'etant pas un citoyen des Etats-Unis par un defunt ou donateur domicilie en

France, et qui sont imposables aux Etats-Unis en application des seuls articles 5
5

(Biens immobiliers), 6 (Actif d'un etablissement stable et biens constitutifs d'une

base fixe servant a l'exercice d'une profession liberate) ou 7 (Biens mobiliers

corporels), sont inclus, aux fins de determiner l'impOt americain, dans l'assiette de

l'impOt seulement si leur valeur (apres avoir effectue toute deduction applicable)

excede 50 pour cent de la valeur de l'ensemble des biens inclus dans la base imposable

aux Etats-Unis. Les dispositions du present paragraphe ne s'appliquent pas a un

citoyen des Etats-Unis domicilie en France ou a un ancien citoyen ou un ancien

resident de longue duree des Etats-Unis vises a Palinea 4 (a) (iii) de l'article 1

(Successions et donations visees) de la Convention."

2. Le paragraphe 3 de l'article 11 (Biens de communaute et deduction maritale) de la

Convention devient le paragraphe 4.

3. Un nouveau paragraphe 3 est cree a l'article 11 (Biens de communaute et deduction

maritale) de la Convention redige comme suit:

"3. Pour le calcul de l'impOt sur les successions aux Etats-Unis a raison des biens

faisant partie de la succession d'un daunt qui (au sens de la legislation des EtatsUnis) sont transmis au conjoint survivant du defunt et auraient ete eligibles pour

l'application de la deduction maritale prevue par la legislation americaine en matiere

d'impOt sur les successions si le conjoint survivant etait un citoyen des Etats-Unis et si

toutes les options applicables avaient ete correctement effectuees ("the qualifying

property"), la succession du defunt peut beneficier d'une deduction maritale si:

a) au moment du deces i) le defunt etait domicilie soit en France soit aux EtatsUnis ou possedait la citoyennete americaine; ii) le conjoint survivant du defunt

etait domicilie soit aux Etats-Unis soit en France; et iii) si le &font et le conjoint

survivant du defunt etaient domicilies aux Etats-Unis au moment du deces, l'un

ou les deux possedait la nationalite francaise; et

b) l'executeur testamentaire opte pour les avantages prevus par le present

paragraphe et renonce de maniere irrevocable aux avantages de toute autre

deduction maritale sur les droits de succession qui pourrait etre accord& en

application de la legislation des Etats-Unis dans le cadre d'une declaration de
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succession federate concernant la succession du defunt, dans le delai prevu par

le droit interne americain relatif au choix d'un trust de droit interne americain

agree ("a qualified domestic trust").

La deduction maritale accord& en application du present paragraphe 3 est egale au

montant le moms eleve entre la valeur des biens eligibles et le montant de l'exclusion

applicable ("the applicable exclusion amount") (au sens de la legislation des EtatsUnis d'Amerique a la date du deces du defunt) determine sans prendre en compte les

donations anterieurement effectuees par le defunt."

ARTICLE VII

L'article 12 (Exonerations et credits) de la Convention est supprime et remplace par

ce qui suit :

"Article 12 - Exonerations et credits

1. A moins que la presente Convention n'en dispose autrement, chaque Etat contractant

percoit son impOt et accorde les exonerations, abattements, credits et autres deductions,

conformement a sa legislation.

2. La double imposition est evitee de la maniere suivante:

a) Pour determiner l'impOt francais, lorsque le defunt ou le donateur etait domicilie en

France au moment de la transmission:

i) La France impose l'integralite de l'actif successoral faisant partie de la

succession ou la totalite des biens qui font l'objet de la donation, y compris ceux

qui sont imposables aux Etats-Unis conformement aux dispositions de la

presente Convention, et accorde, sur cet impOt, une deduction d'un montant egal

a l'impOt paye aux Etats-Unis au moment de la transmission des biens qui, a

l'occasion du meme evenement, sont imposables aux Etats-Unis.

ii) La deduction visee a l'alinea i) ne peut, toutefois, exacter la quote-part de

l'impOt francais, calcule avant toute deduction, correspondant aux biens a raison

desquels la deduction doit etre accordee. Pour l'application des dispositions de

cet alinea ii), "la quote-part de l'impOt francais" designe:
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A) lorsque Pim* dil a raison des biens consideres est calcule par

application d'un taux proportionnel, le produit de la valeur nette imposable

de ces biens par le taux qui est effectivement appliqué a ces biens; et

B) lorsque Pimp& dil a raison des biens consideres est calcule par

application d'un bareme progressif, le produit de la valeur nette imposable

de ces biens par le taux resultant du rapport entre, d'une part, Pimp&

francais effectivement dii a raison de la totalite de l'actif imposable en

application de la legislation francaise et, d'autre part, le montant net de cet

actif imposable.

iii) Pour l'application de Palinea i), l'impOt americain

A) inclut tout imp& americain vise a l'article 2 (ImpOts vises) a

l'exception des impOts dont l'application par les Etats-Unis est autorisee

par la presente Convention en application uniquement du paragraphe 4 de

l'article 1 (Successions et donations visees), et

B) est egal, en ce qui concerne les biens qui sont imposables aux EtatsUnis en application des articles 5 (Biens immobiliers), 6 (Actif d'un

etablissement stable et biens constitutifs d'une base fixe servant a

l'exercice d'une profession liberale) ou 7 (Biens mobiliers corporels), a la

fraction de l'impOt fiat -lois, tel qu'il est defini a Palinea ii), afferent a ces

biens, mais seulement dans la mesure oft le defunt, au moment de son

deces, ou le donateur, au moment de la donation, etait un citoyen des EtatsUnis et s'il est etabli que les obligations fiscales aux Etats-Unis relatives

au decês ou a la donation ont etê accomplies.

b) Pour determiner l'impOt des Etats-Unis:

i) Lorsque chacun des Etats contractants percoit Pimp& afferent aux biens qui

sont imposables par la France conformement aux articles 5 (Biens immobiliers),

6 (Actif d'un etablissement stable et biens constitutifs d'une base fixe servant a

l'exercice d'une profession liberale) ou 7(Biens mobiliers corporels), les Etats-
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Unis accordent un credit egal au montant de Pimp& percu par la France afferent

a ces biens.

ii) Si le defunt ou le donateur possedait la citoyennete des Etats-Unis au moment

du deces ou de la donation et est considers au regard de Particle 4 (Domicile

fiscal) comme ayant ete domicilie en France a ce meme moment, les Etats-Unis

accordent un credit egal au montant de Pimp& percu par la France (aprês

application, le cas echeant, de la deduction pour imp& visee au paragraphe 2 (a)

du present article). Si le defunt etait un ancien citoyen ou un ancien resident de

longue duree des Etats-Unis vise au paragraphe 4 a) iii) de Particle 1

(Successions et donations visees), les Etats-Unis accordent un credit egal au

montant de l'impOt percu par la France sur l'ensemble des biens qui sont inclus

dans l'actif brut de la succession aux Etats-Unis uniquement en raison de ce

statut.

iii) Nonobstant les dispositions des alineas i) et ii), le montant total de tous les

credits accordes par les Etats-Unis conformement au present article ou

conformement a leur legislation ou a d'autres conventions afferents a tous les

biens a raison desquels un credit peut &re accords en vertu des alineas i) et ii),

ne peut exceder la fraction de Pimp& des Etats-Unis qui se rapporte a ces biens.

3. Aux fins de calcul de Pimp& americain sur les successions, pour la succession d'une

personne decedee (autre qu'un citoyen des Etats-Unis) qui etait domiciliee en France au

moment de son deces, un credit unifie est accords dont le montant est egal a la somme la plus

elevee entre:

a) le produit du credit accords selon la legislation americaine a la succession d'un

citoyen des Etats-Unis par le taux resultant du rapport entre la valeur des biens faisant

partie de l'actif successoral brut qui sont situes sur le territoire des Etats-Unis et la

valeur totale des biens faisant partie de l'actif successoral brut oil qu'ils se trouvent, et

b) le montant du credit unifie accord& en application de la legislation americaine a la

succession d'une personne non-residente et non-citoyenne des Etats-Unis.
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Le montant du credit unifie accorde par ailleurs en application du present paragraphe

est diminue du montant de tout credit accorde preademment a raison de toute donation

anterieure effectuee par le defunt. Aux fins d'application de Palinea a), la fraction de l'actif

successoral brut du daunt situ& aux Etats-Unis ne doit pas exceder la fraction de cet actif

successoral brut imposable dans cet Etat conformement a la presente Convention. Le benefice

du credit en application de l'alinea a) n'est accorde que si tous les renseignements necessaires

la verification et au calcul du credit sont fournis.

4. Pour le calcul de l'impOt francais du a l'occasion d'une succession ou d'une donation

effectuee par une personne qui, au moment de son ciecês ou de la donation, etait un citoyen des

Etats-Unis ou etait domicilie aux Etats-Unis, it est accorde les mernes abattements et credits

que si la personne avait ete domiciliee en France. Pour le calcul de l'impOt francais du

l'occasion d'une succession ou d'une donation effectuee par une personne qui, au moment de

son decês ou de la donation, etait domiciliee en France, beneficiant a une personne qui est un

citoyen des Etats-Unis ou est domicilie aux Etats-Unis, it est accorde les memes abattements et

credits que si la personne beneficiaire avait ete domiciliee en France.

5. Les credits ou abattements au titre des impOts percus par un Etat contractant qui

peuvent étre accordes en vertu du present article se substituent, mais ne sauraient s'ajouter, aux

credits ou abattements accordes par la legislation de l'autre Etat contractant et sont calcules

conformement aux dispositions et dans les limites de la legislation de l'autre Etat contractant,

cette legislation pouvant 'etre amend& en tant que de besoin sans pour autant modifier le

principe general pose ci-dessus.

6. Si dans le cadre de l'application de la presente Convention, un bien n'est imposable

que dans l'un des Etats contractants et que cet impOt, ainsi determine, n'est pas paye (pour une

autre raison qu'une exoneration specifique, abattement, exclusion, credit ou deduction) dans cet

Etat, un impOt peut étre preleve sur ce bien dans l'autre Etat contractant, nonobstant toute autre

disposition contraire.

7. Lorsqu'en application des dispositions de la Convention, un bien n'est pas imposable

dans un Etat contractant, cet Etat contractant peut neanmoins, dans le calcul de l'impOt afferent

aux biens imposables dans cet Etat contractant selon les dispositions de la Convention, prendre
en compte le bien exonere qui est imposable conformement a la legislation interne de cet Etat

contractant.

8. Les dispositions de la presente Convention ne peuvent avoir pour consequence une

augmentation du montant de 1'impot percu par 1'un des deux Etats contractants en vertu de sa

legislation interne. Une reduction, resultant de l'application de la presente Convention, du

credit ou de 1'abattement imputable sur 1'impot d'un Etat contractant a raison de 1'impot paye

dans 1'autre Etat contractant, n'est pas consideree comme une augmentation de 1'impot."

ARTICLE VIII

La derniere phrase du paragraphe 2 de Particle 15 (Etablissement des declarations et

echange de renseignements) est supprimee et remplacee par la phrase suivante:

"Tout renseignement fourni est tenu secret et ne peut etre communique qu'aux

personnes (y compris les tribunaux et les organes administratifs) concernees par

l'etablissement, le recouvrement (y compris le recouvrement force) ou les poursuites judiciaires

afferents aux impots vises par la presente Convention."

ARTICLE IX

1. Chacun des Etats contractants notifiera a l'autre l'accomplissement des procedures

requises par sa Constitution et sa legislation pour la mise en vigueur du present Avenant.

2. Le present avenant entrera en vigueur le jour de reception de la derniere de ces

notifications et ses dispositions s'appliqueront aux donations effectuees et aux successions de

personnes decedees a compter de cette date.

3. Nonobstant les dispositions du paragraphe 2 du present Article, le paragraphe 3 de

Particle 11 (Biens de communaute et deduction maritale) de la Convention et le paragraphe 3

de Particle 12 (Exonerations et credits) de la Convention, tels qu'ils sont amendes par le

present avenant, nonobstant toute limitation prevue par la legislation des Etats contractants en

ce qui concerne 1'etablissement de l'impot ou les restitutions a raison d'une declaration de

succession ou d'une declaration individuelle deposee par une personne, s'appliquent aux

donations effectuees ou aux successions ouvertes a compter du 10 novembre 1988, a condition
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que (i) toute demande de restitution en application du present article IX soit presentee dans le

delai d'un an a compter du premier jour du deuxieme mois suivant la date a laquelle le present

avenant est entre en vigueur ou dans le delai imparti par la legislation interne pour presenter

une telle demande, et (ii) que les dispositions du paragraphe 4 de l'article 1 (Successions et

donations visees) s'appliquent a cette demande de restitution. Dans le cas d'une succession

pour laquelle it a ete accorde, avant la date d'entree en vigueur du present avenant, une

deduction maritale en raison de la transmission a un trust de droit interne americain qualifie

("qualified domestic trust"), cette succession peut choisir, dans le alai prevu pour presenter

une demande de restitution visee a la phrase precedente, de traiter ce "trust de droit interne

americain qualifie ("qualified domestic trust") comme s'il n'avait pas ete etabli, afin de pouvoir

beneficier des dispositions du paragraphe 3 de l'article 11 (Biens de communaute et deduction

maritale) ou du paragraphe 3 de l'article 12 (Exonerations et credits) de la Convention. Si une

telle option est exercee, la succession sera consider& comme ayant ete transmise au conjoint

survivant a la date du deces pour l'application de la presente Convention.

En foi de quoi les representants des gouvernements, diament autorises a cet effet, ont

signe le present Avenant.

Fait en double exemplaire a Washington, le 8 Decembre, 2004, en langues anglaise

et francaise, les deux textes faisant egalement foi.

Pour le Gouvernement Pour le Gouvernement

des Etats-Unis d'Amerique de la Republique francaise

it<A

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