International treaty

France: tax treaties

Tax treaties and related documents between the UK and France.

• From: HM Revenue & Customs
• Published: 7 January 2010
• Last updated: 20 May 2019 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention – in force

PDF, 316 KB, 34 pages

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2008 France and UK Double Taxation Convention - in force

PDF, 99.2 KB, 37 pages

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Details

Synthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention - in force

The 2008 France-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2008 France-UK Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2019
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by France, for taxable periods beginning on or after 1 July 2019

The Double Taxation Convention entered into force on 18 December 2009

The convention is effective in France from 1 January 2010 and in the UK from:

• 1 April 2010 for Corporation Tax
• 6 April 2010 for Income Tax and Capital Gains Tax

Published 7 January 2010

Last updated 20 May 2019 + show all updates

1. 20 May 2019

   Synthesised text of the Multilateral Instrument and the 2008 France-UK Double Taxation Convention - in force has been added.

2. 7 January 2010

   First published.