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
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 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
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 |
|---|---|---|---|---|
 SwitzerlandLa version consolidée conv-214 (avenants de 1969, 1997 et 2009) n'intègre pas l'avenant du 27 juin 2023 (conv-221), entré en vigueur le 24 juillet 2025 selon l'accord amiable conv-219 : régime du télétravail (article 17) à lire dans conv-221. | YesSigned : | TerminatedConvention successions du 31 décembre 1953 dénoncée par la France (note diplomatique du 17 juin 2014) : inapplicable aux successions des personnes décédées à partir du 1er janvier 2015. | 12 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; 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.
Atlas published by BENSAID Avocats. Sources: treaties published on impots.gouv.fr and BOFiP, Etalab 2.0 open licence. Corpus as of 5 October 2026. General information, not legal advice.