Senate approved the new 2023 income tax treaty with Finland, replacing the 1970 agreement and including key MLI provisions.

The French Senate approved the law for the ratification of the new income tax treaty with Finland  on 29 October 2025.

Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations.

The new tax treaty will not be governed by the OECD Multilateral Instrument (MLI) since it was signed after Finland and France ratified the MLI. However, it will still enforce several provisions from the MLI.

Earlier, the French Council of Ministers gave approval to the updated income tax agreement with Finland on 11 June 2025.