 France has updated the list of participating jurisdictions for the automatic exchange of information on country-by-country reporting under Article 223 quinquies C of the General Tax Code, expanding qualifying jurisdictions for specified reporting periods, with changes effective from 27 April 2026.
France has updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026.
The update modifies the framework under Article 223 quinquies C of the General Tax Code (CGI), which requires multinational enterprises (MNEs) with consolidated global turnover of at least EUR 750 million to file a country-by-country declaration. French entities are exempt from filing where their ultimate parent entity is located in a jurisdiction that is part of the approved list, provided that the jurisdiction applies equivalent CbC reporting rules and maintains an automatic exchange of information agreement with France.
The revised order expands the list of qualifying jurisdictions for different reporting periods, reflecting updates to international exchange agreements and compliance arrangements.
Updated list of participating jurisdictions
| Fiscal Year | Participating Jurisdictions Added |
| 2023 (on or after 1 January 2023) | Mongolia; Dominican Republic; Senegal; Serbia; Vietnam |
| 2024 (on or after 1 January 2024) | Albania; Antigua and Barbuda; Cameroon; Faroe Islands; Liberia; Montenegro; Montserrat; Ukraine |
The decree confirms that the changes are applicable from the date of entry into force, with separate applicability based on the relevant fiscal year. It is part of France’s ongoing alignment of its CbC reporting and tax transparency framework with international standards on automatic exchange of information.
The order entered into force on 27 April 2026.
