France Ratifies New Tax Treaty with Finland and Protocol to Tax Treaty with Sweden

France has published Law No. 2026-510 of 15 June 2026 in the Official Gazette, which provides for the ratification of the new income tax treaty with Finland and the pending protocol to the 1990 income and capital tax treaty with Sweden.

The new treaty with Finland was signed on 4 April 2023 and, once in force and effective, will replace the 1970 tax treaty between the two countries. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 Janua…