France has published Decree no. 2021-1117 of 25 August 2021, which includes the agreement with Monaco concerning the taxation of charitable donations entered into force on 1 August 2021. The agreement, signed 25 February 2019, essentially provides for a tax exemption on donations and bequests made to public bodies or charities in the two countries and applies for donations made from the date of its entry into force and for bequests made from 1 January 2012.