u/GrouchyConcept3708

Bonjour à tous,

​Je m'installe à New York bientôt sous visa E-2 (donc résident fiscal US très rapidement via le Substantial Presence Test). À terme, mon objectif est le CoastFIRE : accumuler aux USA, puis rentrer en France/Europe.

Je pense rester 18 à 24 mois pour le moment, à voir si d'autres opportunités se présentent ensuite.

L'ennui c'est qu'il faut déclarer ses revenus monde aux USA, et j'ai vu que pour les UC et les ETFs européens, il faut remplir des formulaires spécifiques.

Est-ce que j'aurai besoin d'un comptable ?

PEA:~15k dont 3k intérêts, AV similaire

Pas plus de 10 lignes par enveloppe mais apparemment la déclaration se fait par ligne...

Est-ce que ça vaut le coup de liquider tout ça avant de partir ?

​J'ai conçu un plan pour éviter le matraquage fiscal croisé (notamment les PFIC américains) et optimiser mon retour. Je cherche des avis pour valider que mon circuit est juridiquement et mathématiquement infaillible.

​Étape 1 : Le grand ménage avant le départ (Juin)

​Situation : J'ai un PEA (< 5 ans) et une Assurance Vie (< 8 ans) pleins d'ETF européens.

​Action : Je liquide tout en juin pendant que je suis encore 100 % résidente fiscale française. Je clôture le PEA, je paie les 30 % de Flat Tax (PFU) sur les gains. Je bascule l'Assurance Vie à 100 % sur le fonds en euros (arbitrage sans fiscalité) et je fais un rachat partiel pour ne laisser que le minimum pour prendre date.

​But : Arriver aux USA avec du cash "propre" et éviter l'enfer absolu des formulaires PFIC 8621 de l'IRS.

​Étape 2 : Phase d'accumulation aux USA

​J'ouvre un Brokerage Account américain standard (achat d'ETF type VOO) et je maxe le 401(k) de mon employeur.

​Étape 3 : L'optimisation du retour en France (Le plan FIRE)

​Le CTO américain : Juste avant de quitter physiquement et fiscalement les USA pour rentrer en France, je fais un "Gain Harvesting" (Purge). Je vends 100 % de mes lignes de VOO pour matérialiser la plus-value en tant que résidente US. Je paie le taux des Long-Term Capital Gains américain (15 % fédéral + State tax), et je rachète le lendemain.

​Ma théorie : En rentrant en France quelques semaines plus tard, mon "PRU / Cost Basis" est rehaussé au maximum. Aux yeux du fisc français (via l'Article 13 de la convention), ma plus-value latente est de 0 €. Quand je mettrai ce surplus sur un CTO en France, je ne paierai les 30 % de Flat Tax que sur les gains futurs faits après mon retour.

​Le PEA au retour : Je compte blinder un nouveau PEA à hauteur du plafond de 150 000 € avec le cash rapatrié (via un ETF S&P 500 synthétique éligible).

​Le 401(k) : Je n'y touche pas, il reste aux USA. Selon l'Article 18 de la convention, les retraits futurs depuis la France à l'âge de la retraite seront exonérés d'impôt sur le revenu en France (crédit d'impôt égal à l'impôt français).

​Est-ce que certains d'entre vous ont déjà validé ce circuit USA -> France ? Est-ce que la DGFiP ou l'IRS cachent un loup ou une clause anti-abus sur cette stratégie de purge avant retour ?

​Merci pour vos retours !

​Hello everyone,

​I am a French tax resident under a J1 = non-resident (French contract, not American one)

I'll switch to a local contract and an E-2 soon (expected start date in October).

I am planning a future FIRE trajectory that involves working in the US, building up my portfolio, and eventually moving back to France to coast/retire.

Thing is, I already had some savings in France under French pockets that are quite complicated to declare in the US.

​To avoid the infamous double taxation and compliance nightmare, I’ve mapped out a specific strategy and would love to have the community validate my theories.

​Step 1: Current Pre-Departure Clean-up (France)

​The Situation: I currently hold a French PEA (under 5 years old) and a French Assurance Vie (under 8 ans old) containing European UCITS ETFs.

​My Plan: I am planning to fully liquidate my PEA and the UC (Unités de compte) of my Assurance Vie while I am still a 100% French tax resident. I will pay the flat tax (30% PFU) on the gains to the French government. I want to land in the US with 100% clean cash and zero PFICs to report via Form 8621.

​Theory to validate: Is it correct that since this liquidation happens before my residency start date under the Substantial Presence Test, the IRS has absolutely zero claim or reporting requirements on these June capital gains?

​Step 2: US Accumulation Phase

​My Plan: Once in the US, I will invest heavily in a standard US Brokerage Account (buying US-domiciled ETFs like VOO) and maximize my employer's 401(k) match.

​Step 3: The Exit Strategy (Moving back to France for FIRE or just back to home)

​My Plan for the Brokerage Account: Right before permanently leaving the US and re-establishing French tax residency, I plan to trigger a "Gain Harvesting" event. I will sell 100% of my US brokerage portfolio to realize the capital gains while still a US tax resident, pay the US Long-Term Capital Gains tax rate (15% federal + state tax), and immediately rebuy the positions.

​Theory to validate: According to Article 13 of the France-US Tax Treaty, capital gains are taxed where the seller resides at the time of the sale. By doing this "purge" before setting foot in France, France should see my "Cost Basis" as the new re-bought value, effectively wiping out the French 30% Flat Tax on all the growth accumulated during my US years. Correct?

​My Plan for the 401(k): I plan to leave my 401(k) untouched in the US. According to Article 18 of the treaty, US pension distributions to a French resident are exempt from French income tax (though they impact the tax bracket via taux effectif). I will only withdraw after age 59.5. Correct?

​Does this pipeline sound bulletproof? Am I missing any blind spots, specific exit traps, or state-level nuances (NY/NYC taxes on the final harvest)?

​Thank you so much for your insights!

Hello everyone,

​I am a French tax resident currently under a J1 through a French contract. I plan to switch to an American contract under an E-2 Visa.

My understanding is that I'll stay a non permanent resident this year and don't have to declare selling my French portfolio if I do so, only starting next year. Correct?

I am planning a future FIRE trajectory that involves working in the US, building up my portfolio, and eventually moving back to France to coast/retire.

​To avoid the infamous double taxation and compliance nightmare, I’ve mapped out a specific strategy and would love to have the community validate my theories.

​Step 1: Current Pre-Departure Clean-up (France)

​The Situation: I currently hold a French PEA (under 5 years old) and a French Assurance Vie (under 8 ans old) containing European UCITS ETFs.

​My Plan: I am planning to fully liquidate my PEA and the UC (Unités de compte) of my Assurance Vie while I am still a 100% French tax resident. I will pay the flat tax (30% PFU) on the gains to the French government. I want to land in the US with 100% clean cash and zero PFICs to report via Form 8621.

​Theory to validate: Is it correct that since this liquidation happens before my residency start date under the Substantial Presence Test, the IRS has absolutely zero claim or reporting requirements on these June capital gains?

​Step 2: US Accumulation Phase

​My Plan: Once in the US, I will invest heavily in a standard US Brokerage Account (buying US-domiciled ETFs like VOO) and maximize my employer's 401(k) match.

​Step 3: The Exit Strategy (Moving back to France for FIRE)

​My Plan for the Brokerage Account: Right before permanently leaving the US and re-establishing French tax residency, I plan to trigger a "Gain Harvesting" event. I will sell 100% of my US brokerage portfolio to realize the capital gains while still a US tax resident, pay the US Long-Term Capital Gains tax rate (15% federal + state tax), and immediately rebuy the positions.

​Theory to validate: According to Article 13 of the France-US Tax Treaty, capital gains are taxed where the seller resides at the time of the sale. By doing this "purge" before setting foot in France, France should see my "Cost Basis" as the new re-bought value, effectively wiping out the French 30% Flat Tax on all the growth accumulated during my US years. Correct?

​My Plan for the 401(k): I plan to leave my 401(k) untouched in the US. According to Article 18 of the treaty, US pension distributions to a French resident are exempt from French income tax (though they impact the tax bracket via taux effectif). I will only withdraw after age 59.5. Correct?

​Does this pipeline sound bulletproof? Am I missing any blind spots, specific exit traps, or state-level nuances (NY/NYC taxes on the final harvest)?

​Thank you so much for your insights!

​Hello everyone,

​I am a French tax resident under a J1 = non-resident (French contract, not American one)

I'll switch to a local contract and an E-2 soon (expected start date in October).

I am planning a future FIRE trajectory that involves working in the US, building up my portfolio, and eventually moving back to France to coast/retire.

Thing is, I already had some savings in France under French pockets that are quite complicated to declare in the US.

​To avoid the infamous double taxation and compliance nightmare, I’ve mapped out a specific strategy and would love to have the community validate my theories.

​Step 1: Current Pre-Departure Clean-up (France)

​The Situation: I currently hold a French PEA (under 5 years old) and a French Assurance Vie (under 8 ans old) containing European UCITS ETFs.

​My Plan: I am planning to fully liquidate my PEA and the UC (Unités de compte) of my Assurance Vie while I am still a 100% French tax resident. I will pay the flat tax (30% PFU) on the gains to the French government. I want to land in the US with 100% clean cash and zero PFICs to report via Form 8621.

​Theory to validate: Is it correct that since this liquidation happens before my residency start date under the Substantial Presence Test, the IRS has absolutely zero claim or reporting requirements on these June capital gains?

​Step 2: US Accumulation Phase

​My Plan: Once in the US, I will invest heavily in a standard US Brokerage Account (buying US-domiciled ETFs like VOO) and maximize my employer's 401(k) match.

​Step 3: The Exit Strategy (Moving back to France for FIRE or just back to home)

​My Plan for the Brokerage Account: Right before permanently leaving the US and re-establishing French tax residency, I plan to trigger a "Gain Harvesting" event. I will sell 100% of my US brokerage portfolio to realize the capital gains while still a US tax resident, pay the US Long-Term Capital Gains tax rate (15% federal + state tax), and immediately rebuy the positions.

​Theory to validate: According to Article 13 of the France-US Tax Treaty, capital gains are taxed where the seller resides at the time of the sale. By doing this "purge" before setting foot in France, France should see my "Cost Basis" as the new re-bought value, effectively wiping out the French 30% Flat Tax on all the growth accumulated during my US years. Correct?

​My Plan for the 401(k): I plan to leave my 401(k) untouched in the US. According to Article 18 of the treaty, US pension distributions to a French resident are exempt from French income tax (though they impact the tax bracket via taux effectif). I will only withdraw after age 59.5. Correct?

​Does this pipeline sound bulletproof? Am I missing any blind spots, specific exit traps, or state-level nuances (NY/NYC taxes on the final harvest)?

​Thank you so much for your insights!