On 26 October 2023, the French Senate approved the draft law for the ratification of the pending income tax treaty with Denmark. The treaty, signed 4 February 2022, will enter into force the day after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. The prior treaty between the two countries was signed in 1957 and was terminated with effect from 1 January 2009.