701.0611/372: Telegram
The Secretary of State to the Chargé in France (Armour)
290. Your November 3, 5 p.m. Clerks French Embassy here who are not American citizens are immune from income tax as a matter of principle. See paragraph 2, Diplomatic Serial No. 43693 which covers clerks and still obtains. Department concurs with you that renewed efforts should be made to secure exemption for clerks of Embassy who are not French citizens, from French income tax.
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Circular instruction dated October 24, 1925; an extract reads as follows:
“The Department believes that it may be helpful to you in any discussions which you may have with your colleagues and Foreign Office officials of the governments to which you are accredited to be advised fully in regard to the exemption from taxation and customs duties enjoyed by foreign diplomatic and consular officers within the United States. The Department therefore appends the following for your information and guidance:
“Ambassadors and Ministers accredited to the United States and the members of their households, including secretaries, attaches, and servants, are exempted from the payment of Federal income tax upon their salaries, fees and wages, and upon the income derived by them from investments in the United States in stocks and bonds and from interest on bank balances in the United States. The income derived from any business carried on by them in the United States would, however, be taxable.” (701.0611/271a)
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