Question 6117 — French people abroad

Summary

Ms. Marie-Ange Rousselot draws the attention of the Minister to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the absence of a double taxation tax convention between France and Liechtenstein. France and Liechtenstein are already linked by an agreement on the exchange of information for tax purposes signed on September 22, 2009 and which entered into force in 2010. In addition, these two countries collect from their financial institutions a wide range of information regarding their customers' accounts and automatically transmit it to the tax authorities of the other state of which the taxpayer is resident, since the extension of the multilateral agreement signed in Berlin on October 29, 2014. Nevertheless, despite persistent dialogues between the governments of the two countries and repeated requests from the French community of Liechtenstein, no tax convention for the avoidance of double taxation in matters of income or wealth tax has yet been signed. This state of affairs penalizes commercial exchanges and direct investments between France and Liechtenstein, while it is more necessary than ever for France to develop balanced exchanges with its European partners, Liechtenstein being a member of the European Free Trade Association (EFTA), the European Economic Area (EEA) and the Schengen area. Furthermore, the absence of a double taxation tax treaty forces the hundred or so French people residing in Liechtenstein to pay their taxes in both countries. While the governments in office in 2016 and 2019 considered that the negotiation of a double taxation agreement did not present any necessary at the time, she would like to know if the current Government intends to move forward on the possibility of signing a tax convention on non-double taxation between France and Liechtenstein in order to contribute to a relaunch of commercial relations between the two countries.

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