Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

France

1979 agreement

Status: In force
Signed: 30 November 1979
In force: 19 March 1981
Effective: In New Zealand: From the income year beginning 1 April 1982.
In France: From the assessment year beginning 1 January 1982.
Refer to Article 28 of the agreement.
Legislation: Double Taxation Relief (French Republic) Order 1981 (New Zealand Legislation website)

Protocol to the 1979 agreement

Status: In force
Signed: 30 November 1979
In force: 19 March 1981
Effective: In New Zealand: From the income year beginning 1 April 1982.
In France: From the assessment year beginning 1 January 1982.
Refer to Article 28 of the agreement.
Legislation: Double Taxation Relief (French Republic) Order 1981 (New Zealand Legislation website)

Frequently asked question

French DTA: Territorial Scope

Question:

Article 27 of the French double tax agreement states that its territorial scope, in the case of France, includes "the European and Overseas Departments of the French Republic". What are these?

Answer:

Inland Revenue's Public Information Bulletin number 112, supplement No.5, published in August 1982, lists the European and Overseas Departments of the French Republic as:

  • Guadeloupe;
  • Guyane;
  • Martinique;
  • Reunion; and
  • Saint Pierre-et-Miquelon.

The European and Overseas Departments of the French Republic do not include France's Overseas Territories, such as Tahiti and New Caledonia.