France has published Law No. 2025-567 of 23 June 2025 in the Official Gazette, which provides for the ratification of the pending protocol to the 1966 income and capital tax treaty with Switzerland. The protocol, signed 27 June 2023, is the fifth to amend the treaty. It will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year fol…