On 9 June 2026, the French National Assembly (lower house of parliament) approved the law for the ratification of the new income tax treaty with Finland. The new treaty was signed on 4 April 2023 and, once in force and effective, will replace the 1970 tax treaty between the two countries. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.