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France: Senate approves tax treaty with Finland, protocol to tax treaty Sweden

Recent tax treaty developments

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December 11, 2025

The French Senate on October 29, 2025, approved:

  • The Finland–France Income Tax Treaty (2023), which will replace the existing 1970 treaty once in force and effective
  • The amending protocol to the France–Sweden Income and Capital Tax Treaty (1990), signed on May 22, 2023, that would enter into force once ratification procedures are completed


For more information, contact a KPMG tax professional in France:

Patrick Seroin-Joly | pseroinjoly@kpmgavocats.fr

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