The France-Ireland tax treaty, article by article

The tax treaty between France and Ireland was signed in Paris on March 21, 1968. It only covers income taxes. One of its distinctive features is that it does not contain a tie-breaker rule for individuals resident in both countries. It is amended by the Multilateral Convention (MLC). This page presents the articles we have reviewed and explains what it does not cover.

A text from 1968, modified by the CML

Signature and field. The convention was signed in Paris on March 21, 1968. The administrative list (BOI-ANNX-000306, version of April 29, 2026) classifies it as "IR" (income tax), published in the Official Journal of September 10, 1971, without mentioning any amendment. Article 1, paragraph 1, makes it applicable "to income taxes levied on behalf of each of the Contracting States.".

The CML. Ireland is included in the list of conventions modified by the multilateral convention (BOI-ANNX-000511). In France, it entered into force on November 1, 2019, for other taxes and on January 1, 2020, for taxes withheld at source. A consolidated version exists. It adds a clause entitled "Entitlement to Convention Benefits" before Article 1: the text states that a benefit under the convention "shall not be granted in respect of any item of income" under the conditions set out in this clause, which originates from Article 7 of the MLC. These conditions are detailed in the consolidated text. Note 16 of the consolidated text indicates that the MLC entered into force on January 1, 2019, for France and on May 1, 2019, for Ireland.

Maximum deductions and key rules

Who is a resident: Article 2 § 7 does not differentiate.

Article 2, paragraph 7, defines a resident of Ireland as any person resident in Ireland for the purposes of Irish tax and not resident in France. The definition of a resident of France is symmetrical. The consolidated text does not indicate any amendment to this paragraph by the CML.

The French tax authority's official bulletin (BOI-INT-CVB-IRL-10 § 10) clarifies the consequence: when a person can be considered a resident of both states, the provisions of the tax treaty relating to the income of a "resident of a state" do not apply. "However, double taxation must be avoided under the conditions set out in Article 21." For French taxpayers, this refers to individuals falling within the scope of Article 4 B of the French General Tax Code (CGI). For Irish taxpayers, see our page on living in Ireland.

Companies. Article 2 § 8 sets out another criterion: a company is resident in Ireland when it is directed and controlled there.

Dividends: a ceiling that only applies to French withholding tax

Article 9, paragraph 1, states that French withholding tax "may not exceed 15 percent when such income accrues to a resident of Ireland." However, the rate may not exceed 10% on dividends distributed by a company resident in France to a company resident in Ireland that holds, in registered form, shares or units representing at least 50% of the capital of the former company throughout a 365-day period including the date of dividend payment. This 365-day period is derived from the CML (French Tax Code).

The cap applies only to French withholding tax. Irish withholding tax is a domestic law: the Revenue Authority applies a withholding tax (DWT) of 25 % on dividends distributed by companies resident in Ireland. According to the Revenue Authority, the exemption is reserved for individuals, other than companies, who are neither resident nor habitually resident in Ireland, and who are tax residents of a European Union or European Economic Area state other than Ireland, or of a country with a double taxation agreement with Ireland. The application is made using form V2A, certified by the tax authorities of the country of residence. The exemption is not automatic.

The BOFiP (BOI-INT-CVB-IRL-20, version of September 12, 2012) states that Ireland "no longer applies any tax on dividends from Irish sources paid to residents of France," while Revenue describes a withholding tax of 25 %. These two official sources do not agree: verify this point with the source before making any decision.

Interest and royalties: taxed at the beneficiary's expense.

Regarding interest, Article 10 § 1 stipulates that it "is taxable only in that other State," that of the resident beneficiary. For royalties, the BOFiP (§ 260) describes exclusive taxation in the beneficiary's state of residence. No withholding tax rate is set for either of these types of income.

Capital gains: investments, buildings, real estate companies

Participations. Article 7, paragraph 1, stipulates that income derived from the sale of an interest in a capital company "shall be taxable only in the Contracting State of which the seller is a resident." This rule does not apply if the interest forms part of the assets of a permanent establishment of the seller in the other State. This is similar to the French domestic law rule that can tax a non-resident beyond a 25% holding period: the outcome depends on the specific circumstances.

Buildings. Article 3, paragraph 1, stipulates that income from real estate is taxable in the state where the property is located. The BOFiP (French Official Tax Bulletin) specifies that this rule also applies to profits from the sale of real estate (paragraph 50).

Real estate-focused companies. The consolidated text, in Article 3, paragraph 3, makes gains on shares taxable in the State where they are situated when more than 50% of their value derives from immovable property located in that State, at any time during the 365 days preceding the disposition. This rule stems from Article 9 of the CML.

Salaries: 183 days in the fiscal year

Article 12 designates the State of residence for salary purposes, unless the employment is exercised in the other State. The exception in Article 12, paragraph 2, is subject to three conditions: a stay not exceeding a total of 183 days "during the fiscal year concerned"; remuneration paid by an employer who is not a resident of the other State; and an expense not deducted from the profits of a permanent establishment or fixed base situated in that State.

The period in question is the tax year, not a period of twelve consecutive months. This threshold is not the same as the threshold for Irish tax residency, which is discussed on our page about living in Ireland.

Pensions

Article 14, paragraph 1, stipulates that pensions are taxable only in the State of which the beneficiary is resident. The consolidated text does not annotate this paragraph.

Eliminating double taxation: exemption with effective rate

For a resident of France, Article 21 A § 1 exempts from French tax income other than that referred to in paragraph 2. The BOFiP (BOI-INT-CVB-IRL-20 § 20) specifies that this income remains outside the French tax base, "subject, however, to its being taken into account, where applicable, for the determination of the effective tax rate." Article 21 B deals with Ireland: French tax is a credit deductible from Irish tax. Paragraph 2(a) of Article 21 A, concerning dividends from Irish sources, is deemed "not applicable" by the BOFiP (version of September 12, 2012); the discrepancy between this version and Irish withholding tax is noted in the section on dividends.

Inheritances, donations, fortune

The administrative list only mentions income tax under the heading for Ireland. No provisions regarding inheritance or gifts are listed. The BOFiP (French Official Tax Bulletin) states that the convention contains no articles on wealth taxes. This page provides no additional information beyond what is included in the list dated April 29, 2026. For inheritance tax treaties, please see our dedicated page.

Exchange of information, amicable procedure, right to benefits

Article 23, paragraph 1, provides that States shall exchange the information that their tax laws permit. According to Article 24, paragraph 1, of the consolidated text, a person who believes they are being taxed inconsistently with the Convention may submit their case "to the competent authority of either Contracting State"; the case must be submitted within three years of the first notification of the measure.

What this page does not cover

Articles 13, 15, 16 and 20, paragraphs 2, 3 and 6 of Article 9, arbitration related to the CML, gains on securities other than equity interests and the possible application to the IFI are not detailed. They can be found in the consolidated text.

Dividends of €200,000: a numerical example (fictitious profile)

Situation. A shell company, resident in Ireland, holds, in registered form, 50 shares representing % of the capital of a French company throughout a 365-day period, including the dividend payment date. A shell company shareholder, an individual resident in Ireland, also receives €60,000 in dividends from this French company. The Irish company receives €200,000 in dividends.

Issue. They want to know the withholding ceiling provided for in Article 9 § 1.

Strategy. They apply 10 % for the company that meets the ownership requirement, and 15 % for the individual shareholder.

Result. For the Irish company: 10 %s of €200,000, or a maximum of €20,000. At 15 %s, the ceiling would have been €30,000: the difference is €10,000. For the shareholder: 15 %s of €60,000, or a maximum of €9,000. These amounts are ceilings, not the tax due. Assumptions: registered shares, holding 50 %s of the capital for 365 days including the payment date, dividends of €200,000 and €60,000. The profiles and amounts are fictitious.

What changes depending on your situation

• Your residence in each of the two states.
• The nature of the income: dividend, interest, royalty, salary, pension, capital gain.
• The number of days spent in each state during the fiscal year.
• The percentage, duration and form (registered) of capital ownership for dividends.

No result is guaranteed in advance.