Amending Protocol to Tax Treaty between France and Sweden Entering into Force

The amending protocol to the 1990 income and capital tax treaty between France and Sweden enters into force on 29 August 2026. The protocol, signed 22 May 2023, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 25 (Mutual Agreement Procedure) is amended to provide that where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordan…