TLDR: No. International officials do not automatically enjoy the same tax immunities as diplomatic agents in France. Their status depends on international conventions and their category within the organization. Only members of national delegations with diplomatic rank enjoy the privileges reserved for diplomatic agents.
Direct answer
International officials are not by default assimilated to diplomatic agents. Holding a diplomatic assimilation card does not automatically grant the tax privileges and immunities recognized for diplomatic agents, which are reserved for members of national delegations with diplomatic rank.
Status and conditions for exemption
Tax exemptions for international officials depend on their specific status, defined by international conventions and the personnel category of their organization. Each institution determines the eligible categories, and the taxpayer must justify their situation. Derogations from common law are strictly interpreted: only individuals covered by the organization's staff status and holding a position provided for in the budget benefit from them.
Special cases
International Committee of the Red Cross (ICRC)
The staff of the ICRC delegation in France (in Paris) enjoy privileges and immunities identical to those of the UN, but only for official emoluments received as remuneration for their activities. This regime does not apply to staff based in Geneva, nor to external experts or consultants.
State representations to international organizations
Members of State representations to intergovernmental international organizations (e.g., UNESCO) may be assimilated to diplomatic agents and enjoy the corresponding tax exemptions, only if this is expressly provided by specific agreements. For example, the agreement relating to the headquarters of UNESCO grants diplomatic agent status to the Director-General, their deputy, department directors, heads of service, heads of office, and officials of grade P5 or higher.
Treatment of non-official income
International officials with income other than their official remuneration (e.g., private income from French sources) may be subject to declaration and taxation in France, even if their official remuneration is exempt. In this case, the exempt remuneration is taken into account to determine whether the taxpayer is liable for income tax on these other incomes.
Pensioners of international organizations
Pensioners of international organizations (with the exception of former officials of the European Communities) do not enjoy any tax exemption in France on annuities, retirement pensions, or survivorship pensions received after the end of their activity.
Limits and clarifications
Exemptions are strictly regulated and do not apply to external consultants, experts, or individuals providing services without a stable employment relationship. Tax privileges are granted on a case-by-case basis, depending on the agreements in force.