French Senate Approves New Tax Treaty with Cyprus

On 19 February 2026, the French Senate (upper house of parliament) approved the new income tax treaty with Cyprus. The treaty, signed 11 December 2023, will enter into force on the day after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the new treaty will replace the 1981 tax treaty between the two countries.