Latest Treaty Updates: Luxembourg
Treaty Update: Luxembourg - Macedonia
18/5/2012
Luxembourg and Macedonia signed a DTA on May 15, 2012.
Treaty Update: Canada - Luxembourg
10/5/2012
According to the Canadian government, Canada and Luxembourg signed a Protocol amending their 1999 DTA on May 8, 2012.
Treaty Update: Germany - Luxembourg
25/4/2012
The German Finance Ministry has announced that Germany and Luxembourg signed a DTA on April 23, 2012,.
Treaty Update: Luxembourg - Czech Republic
20/4/2012
According to preliminary media reports, negotiations to add an amending protocol to the DTA between Luxembourg and the Czech Republic will commence on April 23, 2012.
Treaty Update: Mauritius - Luxembourg
17/4/2012
According to Luxembourg's Ministry of Foreign Affairs, Mauritius and Luxembourg initialled a DTA Protocol on April 4, 2012.
Treaty Update: Luxembourg - France
16/2/2012
According to preliminary media reports, on February 10, 2012, France formally requested that negotiations between Luxembourg and France begin towards the addition of a Protocol to their existing DTA.
Treaty Update: Luxembourg - Mexico
22/11/2011
According to preliminary media reports, an amending protocol to the DTA between Luxembourg and Mexico entered into force on November 20, 2011.
Treaty Update: Luxembourg - Niger
28/10/2011
According to preliminary media reports, the governments of Niger and Luxembourg agreed to commence negotiations towards a DTA in meetings that concluded on October 24, 2011.
Treaty Update: Luxembourg - Romania
10/10/2011
According to preliminary media reports, a protocol amending the 1993 DTA between Luxembourg and Romania was signed on October 4, 2011.
Treaty Update: Luxembourg - Barbados
4/10/2011
According to preliminary media reports, the DTA between Luxembourg and Barbados has entered into force and will be generally effective from January 1, 2012.
Treaty Update: Luxembourg - Sweden
14/9/2011
According to preliminary media reports, the Protocol amending the DTA between Luxembourg and Sweden entered into force on September 11, 2011.
Treaty Update: Sweden - Luxembourg
7/9/2011
According to preliminary media reports, the Protocol adding tax information exchange provisions to the existing DTA between Sweden and Luxembourg entered into force on September 1, 2011. It will be effective retroactively from January 1, 2010.
Treaty Update: Hong Kong - Luxembourg
26/8/2011
According to the Hong Kong government, the Protocol to the DTA signed with Luxembourg on November 10, 2010, came into effect on August 17, 2011. The Protocol provides for the exchange of information in tax matters in accordance with the OECD standard.
Treaty Update: Luxembourg - San Marino
19/8/2011
According to preliminary media reports, a protocol to the DTA between Luxembourg and San Marino entered into force on August 5, 2011. The protocol was signed in 2009 and will become effective from January 1, 2012.
Treaty Update: Luxembourg - Turkey
15/8/2011
According to preliminary media reports, the Protocol updating the existing DTA between Luxembourg and Turkey entered into force on July 14. The Protocol's provisions will apply from January 1, 2012.
Treaty Update: Russia - Luxembourg
12/8/2011
According to preliminary media reports, the Russian government has approved a draft protocol to its existing DTA with Luxembourg.
Treaty Update: Luxembourg - Turkey
10/8/2011
According to preliminary media reports, a protocol to the DTA between Luxembourg and Turkey entered into force on July 14, 2011.
Treaty Update: Sri Lanka - Luxembourg
5/8/2011
The Sri Lankan government has confirmed that the cabinet approved on August 3, 2011 the draft DTA with Luxembourg, which will now be presented to parliament for approval.
Treaty Update: Cyprus - Luxembourg
28/7/2011
According to preliminary media reports, the finance ministers of Luxembourg and Cyprus have agreed that negotiations should commence towards the signing of a convention for the avoidance of double taxation.
Treaty Update: Belgium - Luxembourg
19/7/2011
According to preliminary media reports, the Belgian parliament ratified a Protocol to the DTA with Luxembourg on July 7, 2011.
Treaty Update: Jersey - Luxembourg
13/7/2011
According to a statement from the Jersey government on July 8, 2011, Jersey and Luxembourg are to commence negotiations on an agreement for the avoidance of double taxation.
Treaty Update: Slovenia - Luxembourg
28/6/2011
According to the Slovenian Finance Ministry, the government discussed with the Luxembourg government on June 23, 2011 a proposal to amend the 2001 DTA. The Ministry says that Luxembourg proposed that a Protocol be added to provide for a new exchange of tax information article. The Protocol will provide for the exchange of information on all taxes, apply to both residents and non-residents of each state, and enforce rules on the exchange of information on banking and other financial institutions.
Treaty Update: Luxembourg - Tajikistan
27/6/2011
According to the Luxembourgish government, a Double Tax Agreement was signed during meetings on June 9-11, 2011, with Tajikistan. The agreement contains OECD model provisions to increase tax transparency and facilitate tax information exchange.
Treaty Update: Luxembourg - Tajikistan
13/6/2011
According to Luxembourg's government, the DTA is in accordance with the OECD model convention, and contains a tax information exchange agreement.
Treaty Update: Hong Kong - Luxembourg
2/6/2011
The Protocol was signed on November 11, 2010. The Protocol upgrades the exchange of tax information clause in the 2004 DTA with Luxembourg to incorporate the internationally-agreed standard of the OECD. The DTA was tabled at the Hong Kong Legislative Council on May 18, 2011 for negative vetting.
Treaty Update: Germany - Luxembourg
1/6/2011
The MOU clarifies the rules for the taxation of cross-border workers. Under the DTA, workers are generally taxed in the state of their activities, but it was unclear whether this also applies to payments that account for "unproductive activities", such as payments in the event of sickness, training, outings, etc. This now introduces a tolerance level of 20 working days per year that can be provided outside of each state without jeapordising the exclusive right to tax the wages.
Treaty Update: Germany - Luxembourg
1/6/2011
The MOU clarifies the rules for the taxation of cross-border workers. Under the DTA, workers are generally taxed in the state of their activities, but it was unclear whether this also applies to payments that account for "unproductive activities", such as payments in the event of sickness, training, outings, etc. This now introduces a tolerance level of 20 working days per year that can be provided outside of each state without jeapordising the exclusive right to tax the wages.
Treaty Update: Sri Lanka - Luxembourg
26/5/2011
The DTA affects taxes on income and capital.
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Latest News
The South African Revenue Service has lost its Supreme Court appeal on a case concerning the capital gains tax that it said should be applied on a deemed disposal when a taxpayer becomes non-resident.
Luxembourg, Germany Sign Revised DTA 25/4/2012
German Finance Minister Wolfgang Schäuble and his Luxembourg counterpart Luc Frieden have recently signed in Berlin a new agreement on the avoidance of double taxation in the area of taxes on income.
Mauritius, Luxembourg Initial Revised DTA 13/4/2012
Luxembourg’s Deputy Prime Minister and Foreign Affairs Minister Jean Asselborn has recently conducted a working visit to the island of Mauritius, with the main aim of deepening existing relations, and in particular bilateral economic ties, with the visit culminating in the initialling of a revised bilateral double taxation agreement between the two countries.
Switzerland, France Smooth Over Tax Differences 24/11/2011
Swiss Federal Councillor and head of the Federal Department of Finance Eveline Widmer-Schlumpf recently held talks with French Finance Minister François Baroin, with the discussions focussing on the global economic situation, on the current crisis in the eurozone, and on bilateral and multilateral tax matters.
Luxembourg, Russia Ink DTA Amendment 23/11/2011
During a recent visit to Moscow, Luxembourg’s Finance Minister Luc Frieden and Finance Minister of the Russian Federation Anton Silouyanov signed an amendment to the existing bilateral agreement between Luxembourg and Russia, designed to avoid double taxation and to prevent tax evasion in the area of taxes on wealth and on income.
Luxembourg Strengthens Economic Ties With Russia, Finland 1/11/2011
Luxembourg’s Deputy Prime Minister and Foreign Affairs Minister Jean Asselborn recently carried out official visits to Russia and to Finland to strengthen economic ties in both countries.
Luxembourg-HK DTA Protocol In Force 26/8/2011
The Hong Kong government has announced the coming into effect of the Protocol to the bilateral agreement for the avoidance of double taxation with Luxembourg and Hong Kong, signed in November 2010.
Luxembourg, Cyprus To Launch Talks On DTA 22/7/2011
Luxembourg’s Finance Minister Luc Frieden recently conducted an official visit to Cyprus at the invitation of his Cypriot counterpart Charilaos Stavrakis, with the talks focussing on strengthened fiscal cooperation by means of a future bilateral tax agreement.
Luxembourg, Tajikistan Ink DTA 14/6/2011
During an official visit to Luxembourg by Tajikistan’s President Emomali Rahmon and accompanying delegation, the talks centred on strengthening bilateral relations, on human rights, as well as on economic and financial issues, culminating in the signing of a bilateral double taxation agreement between the two countries.
Germany, Luxembourg Ink Salaries Agreement 7/6/2011
In order to avoid double taxation, Germany’s Finance Minister Wolfgang Schäuble and his Luxembourg counterpart Luc Frieden have announced their agreement on more precise provisions pertaining to the taxation of cross-border workers.
Hong Kong Gazettes DTAs 17/5/2011
Five orders implementing the double taxation agreements with Liechtenstein, France, Japan and New Zealand, and the protocol to the agreement with Luxembourg, have been gazetted by Hong Kong’s Chief Executive under the Inland Revenue Ordinance.
Switzerland Seeks To Amend DTAs 11/4/2011
The Swiss Federal Council has recently requested authorization from the National Council and the Council of States to amend certain double taxation agreements, already approved by parliament, to ensure that they are in line with internationally applicable standards on administrative assistance in tax matters.
Luxembourg Approves Multiple Tax Treaties 8/2/2011
During a recent meeting, Luxembourg’s governing council adopted the bill providing for the approval of bilateral tax agreements with Barbados and Panama, as well as for the approval of amendments to multiple existing bilateral tax treaties.
EU Launches Multi-Year Review Of Cross-Border Taxation 23/12/2010
The European Commission has published a Consultation, which marks the commencement of a comprehensive multi-year review of the major cross-border issues faced by EU citizens, and proposes solutions for them.
Revised Swiss, Luxembourg DTA In Force 2/12/2010
The Swiss Federal Administration has announced that the additional agreement amending the bilateral double taxation agreement in place between Switzerland and Luxembourg has now entered into force.
HK, Luxembourg Sign TIEA Protocol 12/11/2010
Hong Kong’s Secretary for Financial Services and the Treasury, Professor K C Chan, and Luxembourg’s Minister of Finance, Luc Frieden, have signed a protocol to the existing double taxation agreement between Hong Kong and Luxembourg.
Liechtenstein, Austria Hold Key Tax Talks 2/11/2010
Liechtenstein’s Prime Minister and Finance Minister Klaus Tschütscher and Austria’s Vice Chancellor and Finance Minister Josef Pröll met recently in Vienna to hold an open exchange of views on fiscal and financial policy issues and to discuss negotiations on the revision of the bilateral double taxation agreement in place between the two countries.
Panama Signs European Tax Agreements 13/10/2010
The vice-president and minister of foreign affairs of the Republic of Panama, Juan Carlos Varela, has visited Luxembourg, the Netherlands and Spain to sign double taxation agreements.
Panama, Qatar Sign Double Taxation Treaty 4/10/2010
The president of Panama, Ricardo Martinelli Berrocal, accompanied by the vice-president, Juan Carlos Varela, met with the Emir of Qatar, Sheikh Hamad Bin Khalifa Al-Thani, at the United Nations Building in New York to sign a double taxation treaty between Panama and Qatar.
Luxembourg, Portugal Sign Revised DTA 14/9/2010
During a recent visit to Portugal, Luxembourg’s Foreign Minister Jean Asselborn and his Portuguese counterpart Luis Amado signed a protocol amending the existing double taxation agreement in place between the two countries.
Panama Expands Tax Agreement Network 8/9/2010
Panamanian Vice President and Foreign Minister Juan Carlos Varela has flown to Europe to sign double taxation treaties with Portugal, Italy, Spain, France, and Luxembourg.
Hong Kong To Implement DTAs 8/7/2010
Orders made to implement double taxation agreements with Brunei, the Netherlands and Indonesia for the avoidance of double taxation and the prevention of tax evasion have been gazetted.
Panama To Sign DTA With Luxembourg 6/7/2010
The Panamanian government has finalized negotiations in Luxembourg ahead of the signing of a treaty to avoid double taxation between the two countries, announced deputy economy minister, Frank De Lima, who led the negotiating team for Panama.
Liechtenstein Approves DTAs 10/6/2010
Liechtenstein’s government has approved double taxation agreements with Luxembourg and the Republic of San Marino, which were signed last year.
Barbados Eyes Larger DTA Network 5/4/2010
At the recent signing of the Barbados-Luxembourg Double Tax Agreement in London, Barbados Minister of International Business and International Transport, George Hutson, said that the continued expansion of the jurisdiction's tax treaty network is enhancing its reputation and attractiveness as a place to do business.