I was reading the US/FR estate tax treaty https://franceintheus.org/IMG/pdf/frenc ... treaty.pdf and the article 8 caught my eye:
Since US retirement accounts are not taxable in France for a French resident, would that mean that they are also excluded from the French inheritance taxes? That's what my limited understanding makes me think.Article 8
Taxation Other Than Pursuant to Articles 5, 6, and 7
Except as provided in Articles 5, 6, and 7, property, including shares or stock in a
corporation, debt obligations (whether or not there is written evidence thereof), other
intangible property, and currency may be taxed by a Contracting State only if the
decedent or donor was a citizen of or was domiciled in that State at the time of death or
the making of a gift, and if taxable by that State under its laws.
Thoughts?