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France has ratified the new tax treaty signed with Luxembourg ("DTT") last year by the Law n°2019-130 dated 25 February 2019.
The ratification process still needs to be completed by Luxembourg which should be done soon. The DTT will then be applicable as of 1 January 2020.
For more information regarding the DTT, see our Tax Treaty News dated 20 April 2018 and the tax section of our December Newsletter.
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.
