Here we are. And for once they have done something very clear
https://www.gouvernement.fr/sites/de...eres_20h40.pdf
- green countries : UE, OZ, NZ, Korea, Israel, Japan, Lebanon, Singapore.
- red countries : South Africa, Argentina, Bahreïn, Bangladesh, Bolivia, Brazil, Chile, Colombia, Costa Rica, India, Nepall, Pakistan, Sri Lanka, Suriname, Turkey, Uruguay.
- orange countries : all others
Coming from green countries : no more need for test for vaccinated pax.
Coming from Orange countries : PCR<72 or antigenic <48 for vaccinated pax. For non-vaccinated pax, need for a compelling reason to come to France. I have no idea if there is an exemption for children (typical case of a family traveling with parents vaccinated and kids not vaccinated).
Airside Transits are clearly indicated as possible even when coming from red countries and without compelling reason.
And for the ambiguity that has been mentioned above, IMO, the table in the linked doc is very clear. It is arriving from /departing to (green/orange/red) countries. So no citizenship/residency constraints unless you are falling in the compelling reasons scheme.