France · Enacted legislation
France authorises approval of GIR information-exchange agreement
On 20 October 2026, France published Law No. 2026-963 authorising approval of the multilateral competent-authority agreement on exchanging GloBE information. The law concerns the exchange framework, not automatic relief from every local filing obligation.
- Official document:
- Law2026-963 of19October2026,JO24520October; GIR-MCAAsections2,3 and8
- Development date:
- 2026-10-20
The single authorisation article concerns the agreement France signed on 9 July 2025. The National Assembly adopted the text without modification on 7 October 2026. The resulting domestic authorisation should be distinguished from the separate conditions for an exchange relationship between two competent authorities.[1][2][3]
Section 2 of the annexed agreement provides for exchange of relevant GIR information with jurisdictions having an active exchange relationship, following the agreed dissemination approach. It does not send the entire return indiscriminately to every signatory. Section 8(2) makes activation dependent on reciprocal notifications identifying the partner jurisdiction.[4]
Section 3 sets authority-to-authority exchange periods: generally three months after the sending jurisdiction’s filing deadline, six months for the first reporting year, and three months after receipt for late-filed information. These are not replacement taxpayer filing deadlines. Groups should confirm their designated filing entity, relevant fiscal year and actual exchange relationships before relying on central filing.[4]
Official sources
- [1] GloBE information-exchange agreement: promulgation dossier
French Senate · Document date: 2026-10-20
Completeofficialdossier:74–76,124–126 identifyLaw2026-963 dated19October andpublicationJO24520October. Latestmaterialeventispublication,notOrbitax22Octoberdate. DirectLégifrancebody403 recorded; notclaimedread.
- [2] Senate adopted text158: sole GIR-MCAA authorisation article
French Senate · Document date: 2026-07-09
Complete solearticle119–120 authorisesapproval ofagreement signed9July2025; readinglinkeddefinitiveAssemblyrecord confirmsunchangedadoption.
- [3] National Assembly adopted text347
French National Assembly · Document date: 2026-10-07
Officialadoptedtextlandingline93: adoptedwithoutmodification7October; nottreatedas20Octoberpublication.
- [4] GIR-MCAA approval bill with complete agreement annex
French Government / Senate · Document date: 2026-05-27
AnnexPDFpp19–23,sections1–9 read;sections2(exchange/dissemination),3(timing),8(activation) andFrenchsignaturedeclaration visuallychecked byworker;parent separatelyread/renderedactivation/signaturep23. Agreement signed9July2025; PDFpublicationbilldate27May2026. SHA2567ef1a98ac163c0d4a7620ae9aa220f93dade7ad2aea3d14422b4304ba22731da.