The Finland–France income tax treaty will enter into force on 28 August 2026, replacing the 1970 convention and introducing updated cross-border tax rules from 1 January 2027.
The Finland–France income tax treaty, signed in 2023, will enter into force on 28 August 2026.
The new tax treaty aims to replace the 1970 tax convention between the two countries.
The treaty covers major income taxes in both countries, including French income and corporation taxes and Finnish state, corporate, municipal and church taxes. Special transitional rules apply to pensions, government service, and certain students, professors and teachers.
Individuals already benefiting from the student/teacher provisions of the 1970 treaty at the time the new treaty enters into force may continue receiving those benefits until they would have expired under the old treaty.
It will generally apply from 1 January 2027 to withholding and other taxes.
Earlier, French authorities published Law No. 2026-510 in the Official Gazette on 16 June, which authorises the ratification of the income tax treaty with Finland.
