France authorised approval of the multilateral agreement on the exchange of GloBE information under the Pillar Two global minimum tax framework through a law published on 20 October 2026.
France published Law No. 2026-963 of 19 October 2026 in Issue No. 245 of the Journal officiel de la République française on 20 October 2026, authorising approval of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information under the Pillar Two global minimum tax framework.
The agreement was signed in Paris on 9 July 2025. The Senate adopted the law on 9 July 2026, followed by the National Assembly on 7 October 2026 under the simplified legislative procedure.
The law consists of a single article authorising approval of the agreement. It was signed by President Emmanuel Macron, Prime Minister Sébastien Lecornu and Foreign Minister Jean-Noël Barrot.
The agreement text was not included in the Official Journal issue and was to be published separately. The same issue also contained a Senate report on joint procurement of the central platform supporting the Carbon Border Adjustment Mechanism (CBAM).
