I saw this film on IFC (Independent Film Channel) around 2000 - 2002. It was a French film, black & white, short (maybe 30ish minutes), about a couple who repeatedly try and fail to commit suicide.
SPOILER: at the end of the movie, they change their minds but then the woman falls on a big hatpin and dies.
Note: I have been googling every combination of french, comedy, suicide, couple, twist ending, ironic ending, b&w, IFC for the last six hours with no success.