France has ratified the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) through Law No. 2026-963, enacted on 19 October 2026.
France has ratified the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution, the French authorities confirmed.
The approval was granted by Law No. 2026-963 of 19 October 2026, published in Official Journal No. 0245 on 20 October 2026.
The Global Anti-Base Erosion (GloBE) Model Rules require in-scope multinational groups to file a GloBE Information Return (GIR) every year. The GIR MCAA provides the legal basis for the automatic exchange of this information between the competent authorities of the relevant jurisdictions. It is regarded as a Qualifying Competent Authority Agreement as defined in the GloBE Model Rules.
Earlier, the French government tabled Amendment I-3734 to the 2027 Finance Bill (Projet de loi de finances pour 2027, No. 3210) on 10 October 2026, introducing significant updates to its Pillar Two global minimum tax framework.
