The French General Directorate of Public Finance has published guidance on the termination of the 1995 tax treaty with Niger.
According to the guidance, the treaty no longer applies to income acquired on or after June 5 June 2024.
The treaty with Niger was signed on 1 June 1965 in Niamey and entered into force in 1966. It was later amended by a protocol signed in 1973. The treaty was suspended from 5 June 2024 and will be officially terminated on 1 January 2025.
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