Latest Treaty Updates: France


Treaty Update: Singapore - France

9/6/2016

A DTA between Singapore and France entered into force on June 1, 2016.


Treaty Update: Switzerland - France

13/4/2016

A DTA Protocol between Switzerland and France entered into force on March 30, 2016.


Treaty Update: France - Various

16/7/2015

France's National Assembly on July 1, 2015, approved two bills (No. 2924 and No. 2925) endorsing the DTAs signed with Luxembourg and Switzerland.


Treaty Update: Andorra - France

1/7/2015

The DTA signed between Andorra and France entered into force on July 1, 2015.


Treaty Update: China - France

13/1/2015

According to preliminary media reports, the DTA between China and France came into effect on January 1, 2015.


Treaty Update: France - China

2/12/2014

The French President signed a law to ratify the DTA with China on November 26, 2014.


Treaty Update: Andorra - France

11/11/2014

According to preliminary media reports, Andorra ratified its DTA with France during October, 2014.


Treaty Update: France - Luxembourg

10/9/2014

France and Luxembourg signed a protocol to amend their 1958 DTA on September 5, 2014.


Treaty Update: France - Switzerland

24/6/2014

France has confirmed its decision to terminate the DTA with Switzerland covering inheritance tax, with effect from December 31, 2014.


Treaty Update: France - Andorra

16/6/2014

The French Government on June 11, 2014, forward legislation to the Council of Ministers that would ratify the DTA signed with Andorra.


Treaty Update: France - Canada

30/12/2013

According to preliminary media reports, France's lower house of parliament on December 23, 2013, approved the DTA Protocol signed with Canada.


Treaty Update: China - France

28/11/2013

China and France signed a DTA on November 26, 2013.


Treaty Update: Canada - France

23/4/2013

According to preliminary media reports, the French Government approved a law that would ratify a pending Protocol to revise the nation's 1975 DTA with Canada on April 17, 2013.


Treaty Update: France - Canada

19/4/2013

The French Senate on April 17, 2013, endorsed the Protocol amending the nation's 1975 DTA with Canada, signed on February 2, 2010.


Treaty Update: France - Oman

28/3/2013

France on March 18, 2013, completed its domestic ratification procedures relating to the DTA Protocol the nation signed with Oman on April 8, 2012, publishing a notice 2013-230 in the French Official Gazette.


Treaty Update: Aruba - France

28/3/2013

The Aruba-France TIEA will enter into force on April 1, 2013.


Treaty Update: France - Oman

26/3/2013

The France-Oman Protocol signed on April 8, 2012, entered into force on March 1, 2013.


Treaty Update: Aruba - France

21/2/2013

France's Senate approved the TIEA signed with Aruba at its session on February 7, 2013.


Treaty Update: France - Philippines

13/2/2013

According to preliminary media reports, the Protocol to the France-Philippines DTA entered into force on February 1, 2013.


Treaty Update: France - Belgium

18/12/2012

French President Franois Hollande announced on December 14, 2012, that the nation would be pursuing a revised DTA with Belgium.


Treaty Update: France - Philippines

5/12/2012

France ratified on November 29, 2012, the DTA signed with the Philippines in Manilla on November 25, 2011.


Treaty Update: France - Aruba

1/11/2012

The French government presented a bill on October 24, 2012, for the approval of the TIEA signed with Aruba.


Treaty Update: France - Oman

1/11/2012

The French government presented a bill on October 24, 2012, authorizing the approval of the DTA Protocol with Oman.


Treaty Update: France - Netherlands Antilles

11/9/2012

According to preliminary media reports, the TIEA signed between France and the former Netherlands Antilles - which comprised of Bonaire, St. Eustatius, Saba, Curacao, and Sint Maarten - entered into force on August 1, 2012, and became generally effective from that date.


Treaty Update: Oman - France

30/8/2012

The Sultan of Oman, Qaboos bin Said, has issued Royal Decree 44/2012 ratifying the DTA signed between Oman and France signed on April 8, 2012.


Treaty Update: France - Andorra

6/8/2012

The French Embassy in Spain confirmed on July 27 that Andorra and France have commenced negotiations towards a comprehensive DTA.


Treaty Update: Saudi Arabia - France

2/7/2012

According to preliminary media reports, the DTA Protocol signed between Saudi Arabia and France entered into force on June 1, 2012.


Treaty Update: France - Austria

17/5/2012

According to preliminary media reports, the Protocol to the DTA signed between Austria and France entered into force on May 1, 2012.


Treaty Update: France - Andorra

19/4/2012

Andorra's government has announced that France and Andorra initialled a DTA on April 10, 2012.


Treaty Update: Oman - France

17/4/2012

France and Oman on April 8, 2012, signed a Protocol revising their existing DTA.


Treaty Update: France - Various

15/3/2012

France on March 7, 2012 ratified three agreements revising the nation's existing DTAs with Austria, Saudi Arabia and Mauritius, publishing the Acts in the nation's official Gazette on March 8, 2012.


Treaty Update: Saudi Arabia - France

7/3/2012

According to preliminary media reports, the Saudi Cabinet on February 27, 2012, approved a law that would ratify the pending DTA Protocol between Saudi Arabia and France.


Treaty Update: France - Saudi Arabia

2/3/2012

The Saudi Cabinet on February 27, 2012, approved a Protocol to the DTA signed with France.


Treaty Update: Luxembourg - France

16/2/2012

According to preliminary media reports, on February 10, 2012, France formally requested that negotiations between Luxembourg and France begin towards the addition of a Protocol to their existing DTA.


Treaty Update: France - Panama

8/2/2012

France has ratified the pending DTA signed between France and Panama on June 30, 2011, publishing it in its Official Gazette on February 4, 2012.


Treaty Update: France - Various

24/1/2012

According to preliminary media reports, France's TIEAs with Costa Rica and Dominica; and its TIEA with Anguilla, entered into force on December 14, 2012, and December 15, 2012, respectively.


Treaty Update: Isle of Man - France

3/1/2012

The Isle of Man government has noted the entry into force of a TIEA with France, on December 19, 2011.


Treaty Update: France - Hong Kong

19/12/2011

According to the revenue authority of Hong Kong, the DTA signed between Hong Kong and France on November 21, 2010, entered into force on December 1, 2011.


Treaty Update: France - Panama

5/12/2011

According to preliminary media reports, the pending DTA and accompanying protocol between France and Panama was approved by the French government on November 30, 2011, and forwarded to the National Assembly for ratification.


Treaty Update: Hong Kong - France

2/12/2011

The DTA signed between Hong Kong and France on October 21, 2010, entered into effect on December 1, 2011, the Hong Kong tax authority has confirmed.


Treaty Update: Aruba - France

17/11/2011

The French Embassy in the Netherlands has confirmed the signing of a TIEA between France and Aruba on November 14, 2011.


Treaty Update: France - Various

31/10/2011

According to preliminary media reports, the French Council of Ministers has approved three laws that would ratify protocols to DTAs signed by France with Austria, Mauritius and Saudi Arabia. The revised DTAs must receive the approval of French parliament before ratification is completed.


Treaty Update: Panama - France

14/10/2011

Panama's National Assembly approved on third reading on October 6, 2011, a law to ratify the pending DTA between France and Panama.


Treaty Update: France - Various

10/10/2011

A DTA between France and Hong Kong and a DTA between France and the Isle of Man pertaining to income from shipping and aviation were adopted without changes in a reading by the French National Assembly on October 3.


Treaty Update: France - Various

10/10/2011

In a reading on October 3, 2011, The French National Assembly, approved TIEAs with Brunei and the Netherlands, and authorized the exchange of letters to complete the ratification of TIEAs with Dominica, the Cook Islands, Costa Rica, Liberia, Belize and Anguilla.


Treaty Update: Costa Rica - France

29/8/2011

According to preliminary media reports, Costa Rica ratified its TIEA with France on August 19.


Treaty Update: Belgium - France

19/7/2011

According to preliminary media reports, the Belgian parliament ratified a Protocol to the DTA with France on July 7, 2011.


Treaty Update: Andorra - France

19/7/2011

Andorra has agreed to commence negotiations for a DTA with France in the fall of 2011, and expects to sign the agreement in early 2012.


Treaty Update: Panama - France

5/7/2011

According to the Panamanian government, a comprehensive Double Tax Agreement, containing OECD model provisions for the exchange of tax information, was signed on June 30, 2011, between France and Panama.


Treaty Update: France - Mauritius

30/6/2011

According to preliminary media reports, France and Mauritius have signed a Protocol amending their existing DTA. The DTA was signed December 11, 1980, and the Protocol was signed June 23, 2011.


Treaty Update: France - Mauritius

27/6/2011

According to media reports, Mauritius and France signed a protocol on June 23, 2011, to amend the existing Double Tax Agreement the two countries share, to incorporate OECD-model provisions to establish a framework to exchange tax data.


Treaty Update: France - Saint Martin

13/6/2011

The DTA applies retroactively from January 1, 2011, and had been signed December 21, 2010.


Treaty Update: Philippines - France

3/6/2011

According to the Philippino government, an amendment to the existing treaty has been agreed "in principle", which would permit the exchange of information to international standards.


Treaty Update: Hong Kong - France

2/6/2011

The DTA was signed on October 21, 2010 and tabled at the Hong Kong Legislative Council on May 18, 2010 for negative vetting.


Treaty Update: Philippines - France

2/6/2011

The DTA should be signed following its translation into French. The amendment incorporates the legislative changes made by the Philippines last year intended for it to meet the OECD standard for the exchange of tax information.


Treaty Update: France - Singapore

1/6/2011

The Protocol amends the original DTA with provisions providing for the exchange of information to international standards.


Treaty Update: France - Bahrain

1/6/2011




Treaty Updates by Territory


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The double taxation avoidance agreement between Singapore and France entered into force on June 1, 2016.

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Protocol To Franco-Swiss DTA Enters Into Force 1/4/2016
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Luxembourg, France Amend CGT Provisions In DTA 15/9/2014
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France, Switzerland To Expand Tax Information Exchange 30/6/2014
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Andorra's Marti Rules Out Taxes On Wealth And Inheritances 24/6/2014
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Franco-Swiss IHT Deal Blocked By Upper House 16/6/2014
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Swiss Parliament Vetoes French IHT Accord 24/3/2014
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Switzerland Pressured To Approve French Tax Pact 10/3/2014
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France Issues New Transfer Pricing Rules For 2014 4/3/2014
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G20 Forging Ahead With Anti-Avoidance Action 9/9/2013
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Switzerland Adopts Draft Law On French Inheritance Tax Deal 6/9/2013
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Philippines Welcomes Removal From French Blacklist 4/9/2013
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Switzerland Set To Sign French Inheritance Tax Deal 9/7/2013
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France Stands By Swiss Inheritance Tax Deal 1/7/2013
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India Comments On Income Tax Overseas Units 30/4/2013
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France Unveils National Plan To Fight Tax Evasion 18/2/2013
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French Senate Backs Oman DTA Protocol 12/2/2013
The French Senate has recently adopted a bill authorizing the approval of a protocol to the bilateral agreement between France and Oman aimed at avoiding double taxation.

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France Denies Tax Exiles In Switzerland DTA Perks 8/1/2013
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