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Botswana Removed From The French Republic’s Tax Black List

 Botswana is no longer included in the French Republic’s list of Non-Cooperative States and Territories in tax matter
GABORONE, Botswana, January 10, 2020/ -- In a decree, Bruno Le Maire, Minister of the Economy and Finance, and Gérald Darmanin, Minister of Action and Public Accounts, updated the list of non-cooperative states and territories in tax matters drawn up by France aiming to ensure that our partners effectively implement their tax cooperation commitments made with regard to the exchange of information. Following the signature by Botswana of an amendment to the bilateral tax treaty allowing the exchange of tax information, the country is no longer on the list and is therefore no longer considered as an uncooperative State.


The updating of the list is part of the Government’s efforts to strengthen the fight against tax fraud and evasion.

As a reminder, Botswana was included since 2012 on the list of NCSTs of the French Republic, on the grounds that there was no bilateral instrument for the exchange of tax information at the international standard.

On the 27th of July 2017, Botswana signed an amendment to the bilateral tax treaty of the 15th of April 1999 allowing the exchange of information in accordance with the latest standards of the Organization for Economic Cooperation and Development (OECD).

This amendment updated and brought the bilateral tax information exchange system up to standard, and now includes all the stipulations recommended by the OECD model tax treaty.


The latter has been ratified by Botswana and is currently being examined by the French Parliament.

Botswana having ratified the amendment by a preferential measure, it was decided to remove Botswana from the French list of NCSTs in anticipation of the ratification of the amendment text by the French Parliament.

The Embassy of France in Botswana commends the efforts of the Botswana’s government and is pleased to hear of this new development, which will enable the further development of the strategic partnership between our two countries, particularly in the economic and financial fields.



Distributed by APO Group on behalf of Embassy of France in Gaborone, Botswana.
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Embassy of France in Gaborone, Botswana

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