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  • Territories with a Tax Information Exchange Agreement with France
French Tax Insight:

Territories with a Tax Information Exchange Agreement with France

01 November 2021

Please note that TIEAs are not treated as full double tax treaties by the FTA.

  Entry into Force   Entry into Force
Anguilla 15/12/2011 Guernsey 04/10/2010
Antigua & Barbuda 28/12/2010 Isle of Man 04/10/2010
Bahamas  13/09/2010 Jersey 11/10/2010
Belize 19/12/2011 Liberia 30/12/2010
Bermuda 28/10/2010 Liechtenstein 19/08/2010
British Virgin Islands 18/11/2010 Netherlands Antilles 01/08/2012
Cayman Islands 13/10/2010 San Marino  02/09/2010
Cook Islands 16/11/2011 St Kitts & Nevis 16/12/2010
Costa Rica 14/12/2011 St Lucia 20/01/2011
Dominica 14/12/2011 St Vincent & the Grenadines 21/03/2011
French Polynesia 21/04/2011 Turks & Caicos 14/07/2011
Gibraltar  09/12/2010 Uraguay 31/12/2010
Grenada 09/01/2012 Vanuatu  07/01/2011


(1)  Blacklisted territories lose most of the benefits of the TIEA.  Please refer to our summary “French Tax Impact for Blacklisted Territories”.

(2)  Andorra signed a double tax treaty with France in April 2012 which entered into force on 1 July 2015.

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only.  It cannot be relied upon to cover specific situations without obtaining professional advice.

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