France has published Law no. 2021-748 of 11 June 2021, which provides for the ratification of an agreement with Monaco concerning the taxation of charitable donations. 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. The agreement will enter into force on the first day of the second month after the ratification instruments are exchanged and will apply for donations made from the date of its entry into force and for bequests made from 1 January 2012.