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  Home >  Tax Information - Individuals/Businesses  >  Double Taxation Relief and Exchange of Information Arrangements  >  All Agreement (on country / region basis) > France

France

France
France - France
Nature
Comprehensive Double Taxation Agreement
(see note 1)
Date of Signature
of Agreement
 21.10.2010
Date of S49 Order
 03.05.2011
Date of Entry into Force
 01.12.2011
Effective From
 Year of Assessment
2012/2013
IRO Sub-legislation
Reference
 BT
   
Note 1 : France replaced the wealth tax (l’impôt de solidarité sur la fortune) (“ISF”) by the wealth tax on real estate (l’impôt sur la fortune immobilière) (“IFI”), a tax of identical nature as ISF, with effect from 1 January 2018.  The Agreement shall also apply to IFI with effect from 1 January 2018 pursuant to paragraph 4 of Article 2 of the Agreement.

 

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