Taxes
France — Tax: Double Tax Treaties
France has an extensive double tax treaty (DTT) network — over 125 countries, with roughly 130 bilateral income tax treaties currently in force. Treaties generally follow the OECD Model Convention, with country-specific variations preserving certain French domestic law provisions. As of 2026, several signed treaties (Belgium, signed 9 Nov 2021; Finland, 4 Apr 2023; Rwanda, 22 Jun 2023; Cyprus, 11 Dec 2023) remain unratified and not yet in force. Treaty coverage typically includes income taxes, corporate taxes, social contribution taxes, and payroll-related taxes, and tie-breaker rules in these treaties can override France's domestic Article 4B tax residency tests.
VerifiedGovernment / official sourceimpots.gouv.fr — International section / OECD Model ConventionLast reviewed: 2026-07-20
Key facts
- France has DTTs in force with over 125 countries (~130 bilateral income tax treaties).
- Treaties generally follow the OECD Model Convention with French-specific variations.
- Several signed treaties are not yet ratified/in force as of 2026: Belgium (2021), Finland (2023), Rwanda (2023), Cyprus (2023).
- Treaty tie-breaker rules can override France's domestic four-test residency rules under Article 4B (see [[tax-residency]]).
Steps
- Check if a treaty exists with the other country — Consult the impots.gouv.fr international section for the current, authoritative list.
- Apply treaty tie-breaker rules if dual-resident — These can override the domestic Article 4B outcome.
Common mistakes
- Assuming a treaty is in force just because it has been signed — several recent treaties (e.g. Belgium 2021, Cyprus 2023) remain unratified.
- Not checking treaty tie-breaker provisions when dual tax residency arises under both countries' domestic rules.