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
- 126countries and territories
- 375verified dates
- corpus as of
Examples:
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 13 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
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.
Loading the map…
- 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.
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.
| Country | Income and capital | Inheritance | Instruments and official PDFs | Firm's page |
|---|---|---|---|---|
 United Arab Emirates | YesSigned : | YesConvention revenu, successions et fortune signée le 19 juillet 1989. | 2 instruments
|
No country matches.
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, or when the firm's lawyers checked it and it was then confirmed against an official text (impots.gouv.fr PDF, BOFiP, Légifrance); otherwise it is marked "to be verified". For a text consolidated by the multilateral convention (MLI), the atlas gives the date the MLI entered into force between France and the other State, i.e. the later of the two. 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.
Atlas published by BENSAID Avocats. Sources: treaties published on impots.gouv.fr and BOFiP, Etalab 2.0 open licence. Corpus as of 13 October 2026. General information, not legal advice.