The France-Malawi tax treaty: the 1950 Franco-British text is included in the list of conventions in force

The applicable text between France and Malawi is the convention of December 14, 1950, known as the "old Franco-British convention." The administrative list links it to two exchanges of letters from 1963. The note at the beginning of the text published by the administration specifies that it continues to have effect only in France's relations with Malawi and Zambia. This page summarizes the articles we have read and explains what it does not cover.

Three entries in the administrative list

The list of tax treaties (BOI-ANNX-000306, dated April 29, 2026) includes three entries for Malawi, without any amendments: the convention of December 14, 1950, the exchange of letters of November 5, 1963, and that of December 31, 1963. The list classifies Malawi under income tax; Article 1 also refers, on the French side, to corporate income tax and tax on undistributed profits. This list includes the treaties in force as of January 1, 2026. Malawi is not included in the list of treaties modified by the multilateral convention (BOI-ANNX-000511). We were unable to find any commentary from the tax authorities (BOFiP) specific to Malawi.

Malawi: Maximum Detentions and Key Rules

The text is written on behalf of the United Kingdom. The extracts below reproduce its wording: their interpretation as applied to Malawi must be validated before any decision is made.

The 183-day threshold: tax year, not twelve months

Article 14 exempts from French tax personal services rendered in France during the tax year, subject to three conditions. The stay in France must not exceed a total of 183 days "during said year." If it is employment, the services must be rendered on behalf of a person resident in the other territory; otherwise, the person must not have an office or fixed center of business in France. Finally, the profits or remuneration are subject to tax in the other territory. The text read does not mention a twelve-month period. Paragraph 3 of Article 14 excludes the article for profits or remuneration of individuals such as theater, film, or radio artists, musicians, and athletes.

Dates: implementation and termination

Article 25 provides for application in France to taxes levied for 1950 and subsequent years. Article 26 provides for an indefinite duration. Each party may notify, in writing and through diplomatic channels, its intention to terminate the agreement, up to and including June 30 of any calendar year from 1954 onwards. In France, the convention then ceases to apply to taxes levied for the year following the notification. We have not seen any pending notifications.

What the page doesn't say about Malawi

Dividends and interest paid to residents of Malawi, Article 20 on the elimination of double taxation (incomplete extracts), Article 12 on income from immovable property, Malawian tax rates, the content of the 1963 exchange of letters and inheritances are not addressed.

What changes depending on your situation

• Reading the terms "United Kingdom" and "territory" as applied to Malawi.
• The nature of the income: royalty, pension, private or public remuneration.
• The existence of a permanent establishment or a fixed center of business in France.
• The number of days spent in France during the tax year.