This page logs specific, dated regulatory developments already covered in this platform's guides for the Indian/NRI community in France, each linked to the full guide for detail.
This page is a dated log of specific regulatory developments already reflected in this platform's guides for France, not a real-time news feed. Each item links to the full guide covering it.
India-Side Developments Affecting NRIs in France
- India-France DTAC Amending Protocol signed (February 2026)
A major Amending Protocol, signed during President Macron's visit to India, replaces the flat 10% dividend rate with a split 5%/15% structure, gives India full taxing rights on share-sale capital gains, and deletes the treaty's MFN clause -- pending mutual ratification for entry into force.
Tax for NRIs
- Apostille issuance transferred to the French notariat (1 May 2025)
Apostille issuance in France moved from the Courts of Appeal to the notariat, operating through 15 regional Apostille and legalization centers and an online portal; legalizations followed from 1 September 2025.
Property for NRIs
- Citizenship (Amendment) Rules, 2026 (2026)
India notified amended Citizenship Rules that moved OCI applications fully online, introduced an e-OCI option, and clarified that a minor cannot hold both an Indian passport and a foreign passport at the same time.
Immigration for NRIs
- FEMA repatriation limit -- USD 1 million per financial year (Standing rule)
Sale proceeds and other eligible balances in an NRO account can be repatriated abroad up to USD 1 million (or equivalent) per financial year, subject to Form 15CA/15CB certification by the authorized dealer bank.
Compliance for NRIs
