The French National Assembly has approved the ratification of a new income tax treaty with Finland, paving the way to replace the 1970 agreement and strengthen measures to prevent double taxation and fiscal evasion between the two countries. The treaty will take effect 30 days after the exchange of the instruments of ratification and apply from 1 January of the year following its entry into force.

The French National Assembly approved the law for the ratification of the new income tax treaty with Finland on 9 June 2026.

Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The agreement seeks to prevent double taxation and fiscal evasion between the two nations.

The agreement will take effect 30 days after the exchange of the instruments of ratification and will apply from 1 January of the year following the date on which it enters into force.

Earlier, The French Senate approved the law for the ratification of the new income tax treaty with Finland  on 29 October 2025.