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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

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.