France Provides Guidance on Tax Treaty with Moldova

The French General Directorate of Public Finance published new guidance on 19 November 2025 regarding the application of the 2022 income tax treaty with Moldova. The guidance covers:

• Territorial scope of the treaty;
• Permanent establishment in respect of construction or assembly sites;
• Income from movable capital, including dividends, interest, and royalties;
• Private pensions; and
• Mutual agreement procedure and arbitration.

The treaty, signed 15 June 2022, entered into force on 23 April 20…