The French Senate has passed Bill No. 21 at first reading under an accelerated procedure on Oct. 27, 2026, according to information published on the Senate’s official website. The bill authorizes approval of two multilateral documents tied to the automatic exchange of tax information. One covers the automatic exchange agreement between competent authorities under the Crypto-Asset Reporting Framework, or CARF. The other is a supplementary document to the Multilateral Competent Authority Agreement on the automatic exchange of financial account information, known as CRS. Both documents were signed on Nov. 26, 2024, in Asunción, Paraguay. The French Senate website said the full texts are attached to Bill No. 921 for the 2025–2026 legislative session.
According to the French Senate’s official website, the Senate passed Bill No. 21 at first reading under an accelerated procedure on Oct. 27, 2026, authorizing approval of two multilateral documents related to the automatic exchange of tax information.
The two documents are the Multilateral Competent Authority Agreement on the automatic exchange of information under the Crypto-Asset Reporting Framework (CARF), and a supplementary document to the Multilateral Competent Authority Agreement on the automatic exchange of financial account information (CRS).
The French Senate website said both documents were signed in Asunción, Paraguay, on Nov. 26, 2024. The full texts are included in the annex to Bill No. 921 for the 2025–2026 session.
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