On 26 February 2019, France published Law No. 2019-130 in the Official Gazette, which provides for the ratification of the pending income and capital tax treaty with Luxembourg. The treaty, signed 20 March 2018 ({News-2018-04-11/T/6-previous coverage}), will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force and, once in force and effective, will replace the 1958 tax treaty between the two countries.