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On 7 June 2022, Luxembourg and the United Kingdom signed a new double tax treaty ("Treaty"). The treaty is a general modernisation of the treaty signed in 1967, to take account of Brexit and changes to international tax standards as a result of the OECD's work on base erosion and profit shifting ("BEPS").
A draft bill to approve the Treaty was tabled on 24 February 2023 with the first provisions of the Treaty coming into force on 1 January 2024.
For more information please visit our article on the subject.
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.
