Public tool · Official sources

Atlas of France's tax treaties

Ask a question in plain words: the atlas finds the relevant treaty article, quotes its official text (in French, the language of the published PDFs) and links to the PDF published by the French tax administration. No answer is written by software.

  • 237instruments
  • 125countries and territories
  • 141verified dates
  • corpus as of

The atlas reproduces the tax treaties published by the French tax administration (impots.gouv.fr) and BOFiP guidance, reused under the Etalab 2.0 open licence, as they stood on 5 October 2026. It does not take into account the facts of any particular situation, the domestic law of either State, case law, or texts published after that date. It provides general information and does not constitute legal advice. The consolidated versions published by the DGFiP are provided for information only and are not legally binding; only the texts published in the Journal officiel are authoritative.

The same corpus is available from your assistant (Claude, ChatGPT, Cursor): see our tools and the installation guide

Overview

The treaties on the world map

Each coloured country has at least one treaty in the atlas. Click a country to jump to its row in the table.

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  • One treaty
  • Two treaties
  • Three or more
  • No treaty in the atlas
  • Inheritance treaty in force
  • Terminated or suspended
  • No inheritance treaty
  • No treaty in the atlas

Territories too small for the base map, and Quebec, are shown as a ringed dot.

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Treaties country by country

For each country: the income and capital treaty, the inheritance position checked by hand, every published instrument with its official PDF, and the firm's page on the country where there is one.

See all 125 countries

CountryIncome and capitalInheritanceInstruments and official PDFsFirm's page
BelgiumYesSigned : Convention revenus du 10 mars 1964 en vigueur ; la nouvelle convention signée le 9 novembre 2021 n'est PAS en vigueur.YesConvention du 20 janvier 1959 : successions et droits d'enregistrement ; les donations ne sont pas visées. Distincte de la convention revenus de 1964 et de la nouvelle convention revenus signée le 9 novembre 2021, NON en vigueur.
6 instruments
  • Convention · income and capital

    CONVENTION ENTRE LA REPUBLIQUE FRANÇAISE ET LE ROYAUME DE BELGIQUE POUR L’ELIMINATION DE LA DOUBLE IMPOSITION EN MATIERE D’IMPOTS SUR LE REVENU ET SUR LA FORTUNE ET POUR LA PREVENTION DE L’EVASION ET DE LA FRAUDE FISCALE […]

    Signed : to be verified · Entry into force : to be verifiedLa France et la Belgique ont signé le 9 novembre 2021 à Bruxelles une nouvelle convention en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune. Le texte de cette convention est reproduit ci-après. Il est précisé que cette conven […]Official PDF
  • Convention · income and capital

    VERSION CONSOLIDEE DE LA CONVENTION FRANCO-BELGE DU 10 MARS 1964 MODIFIEE PAR LES AVENANTS DU 15 FEVRIER 1971, DU 8 FEVRIER 1999, DU 12 DECEMBRE 2008 ET DU 7 JUILLET 2009. CONVENTION ENTRE LA FRANCE ET LA BELGIQUE TENDAN […]

    Signed : · Entry into force : to be verifiedOfficial PDF
  • Convention · income and capital (MLI synthesised text)

    Convention entre la France et la Belgique tendant à éviter les doubles impositions et à établir des règles d’assistance administrative et juridique réciproque en matière d’impôts sur les revenus (ensemble un protocole) s […]

    Signed : to be verified · Entry into force : to be verifiedOfficial PDF
  • Convention · other

    CONVENTION POUR REGLER LES RELATIONS DES ADMINISTRATIONS DE L'ENREGISTREMENT DE FRANCE ET DE BELGIQUE

    Signed : to be verified · Entry into force : to be verifiedOfficial PDF
  • Convention · inheritance

    CONVENTION ENTRE LA FRANCE ET LA BELGIQUE TENDANT A EVITER LES DOUBLES IMPOSITIONS ET A REGLER CERTAINES AUTRES QUESTIONS EN MATIERE D’IMPOTS SUR LES SUCCESSIONS ET DE DROITS D’ENREGISTREMENT

    Signed : to be verified · Entry into force : to be verifiedOfficial PDF
  • Agreement · income and capital (MLI synthesised text)

    Accord amiable entre les autorités compétentes de la France et de la Belgique concernant les travailleurs transfrontaliers dans le contexte de la lutte contre la propagation du COVID-19

    Signed : to be verified · Entry into force : to be verifiedOfficial PDF
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Method and sources

Sources

The 237 instruments published on impots.gouv.fr ("Les conventions internationales") and the BOI-INT-CVB documents of the BOFiP, reused under the Etalab 2.0 open licence.

Article by article

Each instrument is split on its "Article N" headings, amendment notes included. Search compares the meaning of the question with the text of the articles; below a relevance of 0.40, the atlas states that no article clearly answers.

Dates

A date is shown only when it appears both in the official PDF and in a BOI-INT-CVB document for the country; otherwise it is marked "to be verified". The inheritance position was checked country by country.

A treaty is read with the facts

Residence, location of assets, nature of income, each State's domestic law: the applicable article is only a starting point. For a specific situation, the firm offers an initial discussion.