France has enacted Law No. 2026-510 authorising the ratification of the 2023 income tax treaty and protocol with Finland, replacing the 1970 DTA. The agreement will enter into force 30 days after the exchange of ratification instruments and apply from 1 January of the following year.

The French Official Gazette on 16 June published Law No. 2026-510, which authorises the ratification of the income tax treaty and protocol with Finland.

The treaty was signed on 4 April 2023 and the amending protocol was signed on 22 May 2023. The agreement will replace the existing 1970 DTA.

It will enter into force 30 days after the exchange of ratification instruments and apply from 1 January of the following year.