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.

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.

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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
LuxembourgYesSigned : No
3 instruments
  • Convention · income and capital

    CONVENTION ENTRE LE GOUVERNEMENT DE LA RÉPUBLIQUE FRANÇAISE ET LE GOUVERNEMENT DU GRAND-DUCHÉ DE LUXEMBOURG EN VUE D’ÉVITER LES DOUBLES IMPOSITIONS ET DE PRÉVENIR L’ÉVASION ET LA FRAUDE FISCALES EN MATIÈRE D’IMPÔTS SUR L […]

    Signed : · Entry into force : to be verifiedOfficial PDF
  • Agreement · income and capital

    Accord amiable entre les autorités compétentes de France et du Luxembourg relatif aux modalités d’application du point 3 du protocole de la Convention fiscale du 20 mars 2018

    Signed : to be verified · Entry into force : to be verifiedOfficial PDF
  • Convention · income and capital

    CONVENTION ENTRE LA FRANCE ET LE GRAND-DUCHE DE LUXEMBOURG TENDANT A EVITER LES DOUBLES IMPOSITIONS ET A ETABLIR DES REGLES D'ASSISTANCE ADMINISTRATIVE RECIPROQUE EN MATIERE D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE

    Signed : · 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.