US citizens and green card holders in France, the UK, Germany, the Netherlands and across Europe
US Tax for Americans Living in Europe
Living in Europe does not end your US filings. We prepare them remotely, wherever you live, and work alongside your local accountant. We prepare your US returns, and Canadian returns if you also file in Canada. We do not prepare European returns. Work is led by Gurleen Kaur, CPA licensed in British Columbia and Washington State.
Quick answer
Do Americans living in Europe have to file US taxes?
Generally yes. US citizens and green card holders are taxed on worldwide income, and they file if their income meets the filing threshold, wherever they live (IRS). An income tax treaty generally does not change that: with certain exceptions, treaties do not reduce the US taxes of US citizens (IRS). The foreign earned income exclusion and the foreign tax credit can reduce or remove the US tax, but you still have to file to claim them. FBAR and Form 8938 are separate.
At a glance
- Form 1040
- Due April 15, with an automatic extension to June 15 if you live abroad; interest runs from April 15
- FBAR
- Foreign accounts over US$10,000 in total at any time; due April 15, automatic extension to October 15
- Form 8938
- Living abroad: over US$200,000 at year end or US$300,000 at any time, double if filing jointly
- Own a company?
- Form 5471 may apply every year
- Source
- IRS, checked November 2, 2026
What you may have to file
| Form | What it is for | Read more |
|---|---|---|
| Form 1040 | Your yearly US return, reporting worldwide income | Exclusion vs foreign tax credit |
| Form 2555 or Form 1116 | The exclusion for foreign earned income (US$130,000 for 2025, US$132,900 for 2026), or a credit for foreign income tax | Compare the two |
| FBAR | Accounts outside the US, including accounts you have signature authority over | FBAR calculator |
| Form 8938 | Specified foreign financial assets above the thresholds | IRS |
| Form 5471 | Your European company, such as a French SASU, UK Ltd, German GmbH or Dutch BV | Form 5471 service |
| Form 3520 | A large gift or inheritance from abroad, or a foreign trust | Form 3520 service |
| Form 8621 | Funds treated as passive foreign investment companies | How PFIC reporting works |
Treaties and social security, by country
A treaty or agreement does not by itself remove your US filing. It can matter for credits, pensions and which country's social security applies.
| Country | Income tax treaty with the US | Social security agreement with the US | What to check |
|---|---|---|---|
| France | Yes | Yes | Local funds, savings products and French social charges |
| United Kingdom | Yes | Yes | Pensions, local savings accounts and UK funds |
| Germany | Yes | Yes | Pension schemes, local funds and church or solidarity taxes |
| Netherlands | Yes | Yes | Pension schemes, the local tax on savings, and local funds |
Treaty list: IRS. Social security agreements: SSA. The last column lists what we look at, not how it is treated, because that depends on the treaty article and your facts. Living elsewhere in Europe works the same way; check that country's entry on the IRS list.
If you have missed years
Many Americans in Europe find out years late. For people whose failure was not willful, the IRS has the Streamlined Foreign Offshore Procedures. The usual test is no US abode and at least 330 full days outside the US in any one of the last 3 years (IRS).
Try the Streamlined eligibility checker or read IRS amnesty and Streamlined.
If you own a company
A US citizen who owns more than 50% of a foreign company is generally a Form 5471 filer every year, and profits left in the company can raise US income questions (IRS).
Try the Form 5471 checker or see the Form 5471 filing service.
How we work with your local accountant
We do
Your US returns and US reporting, from your local returns, statements and records.
We do not do
French, UK, German, Dutch or other local returns. Your local accountant keeps those.
Together
We ask your local accountant for what the US side needs, so that the two sets of filings agree.
How it works
- Send your request. Tell us where you live, what you earn and what you own, using the form below.
- Review and fixed quote. We review your last returns and give you a written scope and fee.
- Preparation and review. We prepare your forms and go through them with you remotely.
- Filing. Your forms are filed, and your file carries forward to next year.
What we need from you
- Your last US returns, if any
- Your local tax returns or assessments
- Year-end statements and highest balances for each account
- Details of any company, property, pension or trust
- Any letters from the IRS
Please do not send tax IDs or statements through the website form. If we work together, documents come in through our secure client portal.
Common questions
I live in France and my company is registered outside France. Can you do Form 5471?
Yes, for the US side. Form 5471 depends on your ownership, not on where the company is registered. Where the company is managed from is a question for your local adviser.
Do I need someone based in Europe?
Not for the US side. We work remotely, and your local accountant keeps your local filings.
Do you prepare French, UK or German tax returns?
No. We prepare your US returns, and Canadian returns if you also file in Canada.
Does the tax treaty mean I do not file in the US?
Generally no. With certain exceptions, treaties do not reduce the US taxes of US citizens, and you still file.
Is my home in Europe reported on the FBAR?
An FBAR covers financial accounts, and a home you own directly is not a financial account. Mortgage-related or other accounts are a separate question.
When is my US return due?
April 15, with an automatic extension to June 15 if you live abroad. Interest on any tax runs from April 15, and a further extension is possible on request.
I have never filed. Can I still fix this?
Often, yes. If your failure was not willful, look at the Streamlined Foreign Offshore Procedures. Choose the route before filing anything.
How much does this cost?
We give a written scope and fixed quote after reviewing your records.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: US citizens and residents abroad, filing requirements (reviewed September 28, 2026)
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Instructions for Form 8938
- IRS: Tax treaties (reviewed January 10, 2026)
- IRS: United States income tax treaties, A to Z (reviewed January 3, 2026)
- SSA: International Social Security (totalization) agreements, POMS GN 01701.005
- IRS: Foreign earned income exclusion
- IRS: US taxpayers residing outside the United States (reviewed July 11, 2026)
- IRS: Instructions for Form 5471
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 2, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly package, Americans abroad, Americans abroad, Form 5471 service, IRS amnesty and Streamlined, FBAR calculator.
Living in Europe? Request a quote
Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.
Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify