The amending protocol to the 1966 income and capital tax treaty between France and Switzerland entered into force on 24 July 2025. The protocol, signed 27 June 2023, is the fifth to amend the treaty and includes the following main changes:
- The preamble is replaced in line with BEPS standards;
- Article 3 (General Definitions) is amended with a revised definition of the term "competent authority" in respect of Switzerland, which means the Head of the Federal Department of Finance or their autho…