Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties in force or currently pending. The latest update of the table is valid as at June 30, 2013. Currently Luxembourg has 64 double tax treaties that are in force and 35 treaties that have not yet come into effect (referred to as "Not yet in force"). There are also 11 protocols pending that are limited to the exchange of information on tax matters or including exchange of information among other provisions. Please also note that the draft law number 6501 has been voted by the Luxembourg Parliament on 16 May 2013. It implements new tax treaties with Kazakhstan, Laos, Macedonia, Seychelles, Sri Lanka, Germany and Tajikistan and protocols to existing DTAs with South Korea, Canada, Italy, Malta, Poland, Romania, Russia and Switzerland. The new double tax treaties and new protocols will enter into force as at 1 January 2014 in case the exchange of instruments of ratification between Luxembourg and the other countries are made in 2013.
Please download the table of Luxembourg's double tax treaty network by clicking here
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
