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France Tax Treaties

France has one of the world's most extensive networks of double taxation treaties, with approximately 125 agreements in force. These treaties generally follow the OECD Model Tax Convention and typically reduce withholding taxes on dividends, interest, and royalties. France actively participates in OECD BEPS initiatives and was among the first signatories of the Multilateral Instrument (MLI). France also exchanges tax information under the Common Reporting Standard (CRS).

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Tax Treaty Network

125

Double taxation agreements in force

Major Treaty Partners

United StatesUnited KingdomGermanyItalySpainBelgiumSwitzerlandLuxembourgNetherlandsCanadaJapanChina

About France's Treaty Network

France maintains a network of 125 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

France Tax Treaties FAQ