The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland.
This protocol, which was signed on 27 June 2023, is the fifth amendment to the original treaty that was first signed in 1966.
The tax treaty between the two countries is designed to prevent double taxation on income and capital, helping individuals and businesses avoid being taxed twice on the same income.
The new protocol will come into effect once both France and Switzerland complete the necessary formal steps and exchange ratification documents.
After that, the changes introduced by the protocol will generally apply starting from 1 January of the following year.
