US dividends received by US citizens tax resident in France.
Quoting myself from 1 May, the answer is written in the 2047-NOT form itself. Effectively, not taxed by France.
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There are no % rates for taxes in either the US or France specified in the Franco / American Tax Treaty. In fact, to do so would be very counterproductive as then the Tax Treaty would have to be rewritten every time a tax rate was changed by either country. Tax Treaties are intended to remain in force for decades, and often take years to negotiate, and so the writers are very cognisant that the one thing that must NOT happen is to state any specific tax rates.
I think you may have become confused with the fact that most Americans pay a 15% US Federal tax rate on dividend income unless their total income is very low or very much higher than the average. The US Federal tax rates payable by Americans are the same regardless of whether they live in the US or elsewhere.
The US Federal tax system is very complex which is why most Americans use a tax filing company of some description. There are different rates applied for what are termed ‘qualified’ dividends and ‘unqualified’ dividends which is why a Form 1099 from a US dividend payer will always state the total amount of dividends, and then the amount of those dividends that are deemed to be ‘qualified’ dividends. Both amounts are declared when filing a US Federal tax return.
I do not profess to know all the ins and outs of the US Federal tax system (even US tax lawyers frequently disagree), but what I am very familiar with is how US citizens resident in France should declare US sourced dividend income to the French tax authority.
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We can discuss this privately if you would prefer by means of PM (private messaging) on this website.
I will then be able to send you confirmatory official documents to back you up if your local French tax office prove not to be too knowledgeable with reference to the Franco / American treaty provisions.
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Thank you so much! That is very helpful!
Yes, that would be great to discuss via PM. I suspect that my local tax office has no idea about the treaty as there are very few US citizens where I live. Having all the official documents to send in with my tax return would be a great help!
OK. I’ll write later on when I have some time.
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Ok great thank you! I’m new to this forum so I’m not sure how to send a private message. If you are able to send a PM when you have time, that would be great. Thanks!
My wife and I celebrated our independence leaving the USA on July 4 to live our retirement in France! We are in Pessac, just inside the southern Bordeaux ring road.
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Well Jeff, from what I see on this website you are certainly not alone in having celebrated your independence in that manner. I think that between your compatriots and mine, we must be the oldest Anglo / American army to have ever invaded France. 
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I would love a copy of that letter as well please!
Hello, and welcome to our discussion forum.
I’ve sent you a PM with the document attached.
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I would like to receive a copy of the Bercy letter please. Thank you.
Both of you… Welcome to the forum!
Perhaps you could tell us a little about yourselves and your links to France ??
This is a friendly forum and I hope you will both find it useful. 
Cheers
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Here you go.
‘Bercy’ letter re non taxation of American income in France..pdf (1.8 MB)
Halfway down page 2 is the relevant part.
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My husband and I, we are both retired, dual US and EU citizens and have been in France since 2024.
I very much appreciate this forum which has been so helpful and am happy to have joined.
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Thank you!