The 1965 France-Niger tax treaty: suspended by France since June 5, 2024

According to the administration's commentary, "the convention was suspended by France as of June 5, 2024, and ceased to have effect on that date." The suspension applies to all its articles. This page summarizes the commentary, followed by the 1965 text. The notice of suspension published in the Official Journal has not been read: the status should be verified as of the date of reading.

What the administration says about the suspension

The commentary (BOI-INT-CVB-NER, version of September 4, 2024) gives the reason: the de facto authorities of Niger announced on December 5, 2023, that they were ceasing to apply the convention. France applies the principle of reciprocity (Article 55 of the Constitution of October 4, 1958). The list BOI-ANNX-000306 (April 29, 2026) states, in note 4: "Suspension of the convention as of June 5, 2024." No reinstatement is noted in these two sources.

Consequences according to the comment:

• Income tax. The agreement no longer covers income acquired from June 5, 2024 onwards. It remains applicable to income acquired up to June 4, 2024.
• Inheritance, registration, stamp duty. It no longer applies to estates opened or to acts and judgments issued from June 5, 2024 onwards.
• Income from French sources belonging to a resident of Niger. French domestic law applies without restriction.
• Tax paid in Niger. For income acquired after June 4, 2024, it does not entitle the holder to a tax credit in France.
• Amicable procedure. It can no longer be used for employment from that date.

Maximum deductions and key rules of the 1965 text (suspended)

Three chapters: income, inheritance, registration

Revenue. Article 26, paragraph 1, maintains the right of each State to calculate tax at the rate applicable to all taxable income. The amendment of February 16, 1973, modified Articles 13 and 26.

Successions (articles 27 to 34). Real estate: only the state where it is located (Article 28). Business assets: the permanent establishment (Article 29). Tangible personal property: the place where it is located at the time of death (Article 31). Other property: the state of the deceased's domicile at the time of death (Article 32).

Registration and stamp duty (articles 35 and 36). Transfers of real estate can only be subject to transfer tax in the State where the property is located (Article 35).

Income from May 20 and June 10, 2024: typical case (fictitious profile)

Situation. A resident of Niger, a fictitious profile, receives income from French sources: the first acquired on May 20, 2024, the second acquired on June 10, 2024.

Issue. He wonders if the convention still applies to everyone.

Strategy. He compares the date of acquisition of the income to that of the suspension, June 5, 2024.

Result. The first income was earned 16 days before the suspension: according to the commentary, the agreement remains applicable. The second was earned after June 4, 2024: French domestic law applies without restriction. The classification of the acquisition date of each income remains to be examined.

What this page does not cover

The regime during the suspension beyond commentary, the 1973 amendment, legal persons, the exchange of information and the internal law of Niger are not addressed.

What changes depending on your situation

• The date of acquisition of your income, or the date of opening of the estate, in relation to June 5, 2024.
• Your tax residence and the nature of your income.
• The nature and location of your assets, for inheritance purposes.

A text must be read in light of the facts in your case, and no result is guaranteed in advance.