Bilateral tax agreements signed by Monaco
Monaco has signed 36 agreements with countries including the United States, Australia, India and, in Europe, France, Germany, Italy, Austria, Sweden, Denmark, Belgium, the Netherlands and the United Kingdom.
Altogether, these countries represent a population of more than 2 billion people.
Discussions are underway with a similar number of other countries.
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.368 of 12 May 2011 - Journal de Monaco of 3 June 2011
Ageement signed:
Entry into force:
Sovereign Ordinance of 15 July 2010 - Journal de Monaco of 23 July 2010
Agreement signed:
Entry into force:
Sovereign Ordinance of 24 February 2011 - Journal de Monaco of 29 April 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 2.774 of 1 June 2010 - Journal de Monaco of 4 June 2010
Agreement signed:
Entry into force:
Sovereign Ordinance of 25 July 2011 - Journal de Monaco of 5 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 5.855 of 30 May 2016 - Journal de Monaco of 10 June 2016
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.371 of 25 July 2011 - Journal de Monaco of 5 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.372 of 25 July 2011 - Journal de Monaco of 5 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.374 of 25 July 2011 - Journal de Monaco of 5 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.627 of 12 January 2012 - Journal de Monaco of 20 January 2012
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.763 of 25 April 2012 - Journal de Monaco of 18 May 2012
Agreement signed:
Entry into force:
Sovereign Ordinance no. 5.313 of 11 May 2015 - Journal de Monaco of 19 June 2015
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.405 of 4 August 2011 - Journal de Monaco du 12 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 4.290 of 29 April 2013 - Journal de Monaco of 13 May 2013
Agreement signed:
Entry into force:
Sovereign Ordinance no. 6.335 of 05 April 2017 - Journal de Monaco of 07 April 2017
Agreements signed:
Entry into force:
Sovereign Ordinance no. 3.024 of 2 December 2010 - Journal de Monaco of 17 December 2010
Sovereign Ordinance no. 6.710 of 13 December 2017 – Journal de Monaco of 12 January 2018
Agreement signed:
Entry into force:
Sovereign Ordinance no. 2.773 of 1 June 2010 - Journal de Monaco of 4 June 2010
Agreement signed:
Entry into force:
Sovereign Ordinance no. 6.032 of 09 September 2016 - Journal de Monaco of 30 September 2016
Agreement signed:
Entry into force:
Sovereign Ordinance no. 7.487 of 27 May 2019 – Journal de Monaco of 21 June 2019
Agreement signed:
Entry into force:
Sovereign Ordinance no. 4.474 of 13 September 2013 - Journal de Monaco of 11 October 2013
Agreement signed:
Entry into force:
Sovereign Ordinance no. 9.818 of 9 March 2023 - Journal de Monaco of 17 March 2023
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.373 of 25 July 2011 - Journal de Monaco of 5 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.404 of 4 August 2011 - Journal de Monaco of 12 August 2011
Agreement signed:
Entry into force:
Sovereign Ordinance no. 2.833 of 15 July 2010 - Journal de Monaco of 23 July 2010
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.642 of 20 January 2012 - Journal de Monaco of 10 February 2012
Agreement signed:
Entry into force:
Sovereign Ordinance no. 2.772 of 1 June 2010 - Journal de Monaco of 4 June 2010
Agreement signed:
Entry into force:
Sovereign Ordinance no. 4.194 of 20 February 2013 - Journal de Monaco du 1 March 2013
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.837 of 5 July 2012 - Journal de Monaco of 27 July 2012
Agreement signed:
Entry into force:
Sovereign Ordinance no. 5.272 of 1 April 2015 - Journal de Monaco of 24 April 2015
Agreement signed:
Entry into force:
Sovereign Ordinance no. 3.073 of 10 January 2011 - Journal de Monaco of 28 January 2011
Agreement signed:
Entry into force:
Signed on 13 November 2021
Agreement signed:
Entry into force:
Sovereign Ordinance no. 5.438 of 04 August 2015 - Journal de Monaco of 31 August 2015
Agreements signed:
Agreement supplemented by an Agreement between Competent Authorities on the exchange of country-by-country reports signed on 5 November 2020.
Entry into force:
Sovereign Ordinance no. 2.692 of 23 March 2010 - Journal de Monaco of 26 March 2010
The amicable dispute settlement procedure
The amicable dispute settlement procedure, which can be found in all agreements relating to the avoidance of double taxation (above), enables taxpayers to appeal to the Competent Authority in cases of double taxation. The attached notice sets out the amicable procedure in detail (French only).