Latest Treaty Updates: Luxembourg


Treaty Update: Luxembourg - Cyprus

15/5/2017

Luxembourg and Cyprus signed a DTA on May 8, 2017.


Treaty Update: Luxembourg - Brunei

6/2/2017

According to preliminary media reports, the Luxembourg-Brunei DTA entered into force on January 26, 2017.


Treaty Update: Luxembourg - Turkmenistan

15/9/2016

According to preliminary media reports, Luxembourg and Turkmenistan have agreed to begin DTA negotiations.


Treaty Update: Luxembourg - Senegal

18/2/2016

Luxembourg and Senegal signed a DTA on February 10, 2016.


Treaty Update: Luxembourg - Serbia

18/1/2016

Luxembourg and Serbia signed a DTA on December 15.


Treaty Update: Singapore - Luxembourg

11/1/2016

The revised DTA between Singapore and Luxembourg entered into force on December 28, 2015.


Treaty Update: Ukraine - Luxembourg

9/10/2015

Ukraine's Deputy Minister for Finance, Olena Makeeva, on September 22, 2015, confirmed the initialing of a DTA Protocol with Luxembourg.


Treaty Update: Luxembourg - Spain

17/8/2015

The Luxembourg Government published a notice on July 21, 2015, stating that the DTA between Luxembourg and Spain has been revised on the basis of an earlier exchange of notes.


Treaty Update: Luxembourg - Brunei

27/7/2015

Luxembourg and Brunei signed a DTA on July 14, 2015.


Treaty Update: Luxembourg - Various

1/7/2015

According to preliminary media reports, Luxembourg has forwarded legislation to parliament that would give effect to DTAs with Andorra, Croatia, Estonia, and Singapore, and amend DTAs with France, Ireland, Lithuania, Mauritius, Tunisia, and the United Arab Emirates.


Treaty Update: Luxembourg - Uruguay

27/3/2015

Luxembourg's Government on March 10, 2015, confirmed that it has recently signed a DTA with Uruguay.


Treaty Update: Hungary - Luxembourg

25/3/2015

Hungary and Luxembourg signed a DTA on March 10, 2015.


Treaty Update: Italy - Luxembourg

23/2/2015

The DTA Protocol between Italy and Luxembourg came into effect on January 20, 2015.


Treaty Update: Denmark - Luxembourg

9/1/2015

The Protocol to the DTA between Denmark and Luxembourg entered into force on December 28, 2014, according to a notice published in Luxembourg's Official Gazette on December 30, 2014.


Treaty Update: Guernsey - Luxembourg

15/10/2014

The DTA between Guernsey and Luxembourg entered into force on August 8, 2014.


Treaty Update: Luxembourg - Saudi Arabia

18/9/2014

The DTA between Luxembourg and Saudi Arabia entered into force on September 1, 2014.


Treaty Update: France - Luxembourg

10/9/2014

France and Luxembourg signed a protocol to amend their 1958 DTA on September 5, 2014.


Treaty Update: Isle of Man - Luxembourg

19/8/2014

The DTA between Luxembourg and the Isle of Man entered into force on August 5, 2014.


Treaty Update: Luxembourg - Taiwan

13/8/2014

According to preliminary media reports, the DTA between Luxembourg and Taiwan entered into force on July 25, 2014.


Treaty Update: Luxembourg - Taiwan

29/7/2014

On July 9, 2014, Luxembourg ratified the DTA signed with Taiwan, publishing a notice in the Official Gazette on July 15, 2014.


Treaty Update: Luxembourg - Various

25/7/2014

Luxembourg on July 1, 2014, completed its domestic ratification procedures in respect of the DTAs signed with the Czech Republic, Denmark, Guernsey, the Isle of Man, Jersey, and Saudi Arabia through Bill 6633.


Treaty Update: Taiwan - Luxembourg

18/7/2014

Taiwan's Ministry of Foreign Affairs has confirmed that the DTA signed with Luxembourg will become effective from January 1, 2015, following the approval of a law ratifying the agreement by Luxembourg's parliament on July 9, 2014.


Treaty Update: Luxembourg - Taiwan

16/7/2014

Luxembourg's parliament on July 9, 2014, approved a law to ratify the DTA with Taiwan.


Treaty Update: Italy - Luxembourg

17/6/2014

Italy's lower house of parliament on June 4, 2014, approved the DTA signed with Luxembourg.


Treaty Update: Andorra - Luxembourg

4/6/2014

Andorra and Luxembourg signed a DTA on June 2, 2014.


Treaty Update: Luxembourg - Ireland

30/5/2014

Luxembourg confirmed the signing of a DTA Protocol with Ireland on May 28, 2014.


Treaty Update: Israel - Luxembourg

12/3/2014

According to preliminary media reports, Israel and Luxembourg signed a DTA on March 11, 2014.


Treaty Update: Luxembourg - Laos

11/3/2014

According to preliminary media reports, the DTA signed between Laos and Luxembourg will enter into force on March 21, 2014.


Treaty Update: Luxembourg - Mauritius

31/1/2014

According to preliminary media reports, Luxembourg and Mauritius signed a DTA Protocol on January 28, 2014.


Treaty Update: Singapore - Luxembourg

14/10/2013

Singapore and Luxembourg signed a DTA protocol on October 9, 2013.


Treaty Update: Luxembourg - Various

8/10/2013

Luxembourg's Governing Council on October 4, 2013, approved comprehensive DTAs the nation signed with Saudi Arabia, Guernsey, Jersey, the Isle of Man and the Czech Republic and DTA protocols amending the nation's pacts with Denmark and Slovenia.


Treaty Update: Kazakhstan - Luxembourg

26/9/2013

Kazakhstan's lower house of parliament on September 25, 2013, approved a law ratifying the DTA signed with Luxembourg.


Treaty Update: Poland - Luxembourg

6/9/2013

The Protocol signed to amend Poland and Luxembourg's DTA became partly effective on September 1, 2013, the Polish Ministry of Finance has announced. Provisions relating to withholding taxes on royalties, dividends and interest became effective from this date, while provisions relating to taxes on income and taxes on capital will be effective from January 1, 2014.


Treaty Update: Luxembourg - Uruguay

5/9/2013

According to preliminary media reports, Luxembourg and Uruguay initialled a DTA on August 27, 2013.


Treaty Update: Poland - Luxembourg

14/8/2013

The Polish Ministry of Finance confirmed on August 9, 2013, that the Protocol amending the nation's DTA with Luxembourg entered into force on July 25, 2013.


Treaty Update: Luxembourg - Mongolia

2/8/2013

According to preliminary media reports, Luxembourg and Mongolia commenced negotiations towards a new DTA on July 30, 2013.


Treaty Update: Jersey - Luxembourg

22/7/2013

The Government of Jersey has completed its domestic ratification procedures in respect of the DTA the territory signed with Luxembourg, approving a law tabled before Jersey's parliament on July 2, 2013.


Treaty Update: Philippines - Luxembourg

15/7/2013

In meetings between the Philippines' Foreign Affairs Secretary, Albert del Rosario and Luxembourg's Deputy Prime Minister and Foreign Affairs Minister, Jean Asselborn on July 10, 2013, representatives from the Philippines expressed their desire to enter into negotiations towards the conclusion of a DTA or a tax information exchange agreement.


Treaty Update: Jersey - Luxembourg

2/7/2013

Jersey's parliament is to consider the adoption of a double tax agreement with Luxembourg, in a proposition lodged on May 21, 2013, according to a document released ahead of a parliamentary meeting on July 2, 2013.


Treaty Update: Kazakhstan - Luxembourg

4/6/2013

The Government of Kazakhstan on May 21, 2013, ratified the DTA signed with Luxembourg on June 26, 2008.


Treaty Update: Luxembourg - Various

29/5/2013

Luxembourg's Chamber of Deputies approved a law to ratify the DTAs signed with Kazakhstan and Sri Lanka, and to approve the exchange of letters to ratify the DTA with Laos.


Treaty Update: Czech Republic - Luxembourg

21/5/2013

Luxembourg and the Czech Republic on May 5, 2013, signed a DTA and an accompanying Protocol.


Treaty Update: Luxembourg - Poland

21/5/2013

According to preliminary media reports, Luxembourg ratified the DTA Protocol signed with Poland, on May 16, 2013.


Treaty Update: Guernsey - Luxembourg

16/5/2013

Guernsey signed a DTA with Luxembourg on May 13, 2013.


Treaty Update: Luxembourg - Saudi Arabia

10/5/2013

Luxembourg and Saudi Arabia on May 7, 2013 signed a DTA.


Treaty Update: Isle of Man - Luxembourg

22/4/2013

The Government of the Isle of Man on April 18, 2013, confirmed the signing of a Comprehensive DTA with Luxembourg on April 8, 2013.


Treaty Update: Jersey - Luxembourg

19/4/2013

Jersey and Luxembourg signed a DTA on April 17, 2013.


Treaty Update: Luxembourg - Czech Republic

8/3/2013

Luxembourg and the Czech Republic signed a DTA on March 5, 2013, to replace their existing 1991 pact.


Treaty Update: Sri Lanka - Luxembourg

5/2/2013

Sri Lanka and Luxembourg signed a DTA on January 31, 2013.


Treaty Update: Luxembourg - Russia

8/1/2013

The website of the Kremlin confirmed on January 2, 2013, that Russian President Vladimir Putin has signed a law ratifying the Protocol to Russia's DTA with Luxembourg, which was signed on November 21, 2011.


Treaty Update: Portugal - Luxembourg

19/12/2012

The Protocol to the Portugal-Luxembourg DTA, signed on September 7, 2010, will become effective on January 1, 2013.


Treaty Update: Luxembourg - Laos

7/11/2012

According to the government of Luxembourg, Luxembourg and Laos signed a DTA on November 5, 2012.


Treaty Update: Romania - Luxembourg

22/10/2012

Romania's parliament on October 18, 2012, ratified the pending Protocol to the DTA signed between Romania and Luxembourg on October 4, 2012.


Treaty Update: Czech Republic - Luxembourg

26/9/2012

The Czech Republic and Luxembourg are to hold a second round of negotiations towards a DTA over a four-day period beginning on October 2, 2012.


Treaty Update: Seychelles - Luxembourg

10/7/2012

According to preliminary media reports, Luxembourg and the Seychelles signed a DTA on July 4, 2012.


Treaty Update: Portugal - Luxembourg

28/6/2012

According to notice no. 65/2012, published by the Portuguese government on June 20, 2012, two protocols amending the Portugal-Luxembourg DTA entered into force on May 18, 2012.


Treaty Update: Romania - Luxembourg

22/6/2012

According to preliminary media reports, Romania's President Traian Basescu, on June 12, 2012, approved a law ratifying the DTA signed between Romania and Luxembourg, and forwarded the law to parliament for completion of the nation's ratification procedures.


Treaty Update: Luxembourg - Poland

13/6/2012

Portugal and Poland signed a Protocol amending their DTA on June 6, 2012, the Luxembourg government confirmed on June 11, 2012.


Treaty Update: Luxembourg - Lebanon

12/6/2012

Following talks held from June 4 to June 7, 2012, representatives from Luxembourg and Lebanon revealed that negotiations towards a bilateral DTA were nearing their conclusion.


Treaty Update: Luxembourg - Korea, South

1/6/2012

According to preliminary media reports, South Korea and Luxembourg signed a Protocol to amend their bilateral DTA on May 29, 2012.


Treaty Update: Luxembourg - Kazakhstan

22/5/2012

Luxembourg and Kazakhstan on May 3, 2012, signed a Protocol amending their existing DTA.


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.




Treaty Updates by Territory


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Singapore, Luxembourg Revise DTA 14/10/2013
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Luxembourg, Czech Republic Sign DTA 7/3/2013
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German Bundestag Adopts Multiple DTAs 31/10/2012
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Andorra Seeks More DTAs 19/10/2012
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Luxembourg, Russia Strengthen Economic Ties 5/10/2012
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French FM Eyes Revision Of Key Tax Treaties 12/9/2012
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