With the law of May 17th, 2013, opening marriage to same-sex couples: To have the French citizenship or to live in France, allow a same-sex couple to get married in France.
EXCEPTION: If France has signed bilateral agreements setting out that the personal law  is applicable to substantive conditions of marriage. Bilateral agreements overrule national legislation ; hence the impossiblity to get married for same-sex couple when at least one of the partner is a national of the following countries: Poland, Bosnia and Herzegovina, Montenegro, Serbia, Kosovo, Slovenia, Cambodia, Laos, Tunisia, Algeria, Morocco.
Is same sex marriage celebrated in France recognized overseas?
It is recognized in countries with the same legislation as France: Belgium, Spain, Canada, some states of the USA, some states of Brazil, Netherlands, Sweden, New-Zealand, South Africa, Mexico DF, Argentina, Norvway, Denmark, Portugal, Iceland, England, Wales and Uruguay.
In other countries, it is not recognized and the spouses will be advised by the registrar officer of the potential risks faced in their countries of origin.
Previously, same-sex couples married abroad where considered as single in France.
The 2013 law has foreseen a provision that recognizes those marriages and allow their transcripts by consular registrar officers.
 The personal law of a private person is the law of his / her nationality (in civil law systems).