On 9 June 2026, the French National Assembly (lower house of parliament) approved the law for the ratification of the pending protocol to the 1990 income and capital tax treaty with Sweden. The protocol, signed 22 May 2023, is the first to amend the treaty and includes changes to bring it in line with OECD BEPS standards, including amendments to the preamble and Article 25 (Mutual Agreement Procedure), as well as a new Article 28A (Entitlement to Benefits). The protocol will enter into force …