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Latest Treaty Updates: Luxembourg

Jordan - Luxembourg

24/5/2018

Jordan's Minister of Planning and International Cooperation met with Luxembourg's Finance Minister to discuss enhanced cooperation between the two countries in a number of areas and agreed to seek to conclude a DTA.


Luxembourg - Cyprus

3/5/2018

The DTA between Luxembourg and Cyprus entered into force on April 24, 2018, following its publication in Luxembourg's Official Gazette on April 20, 2018.


France - Luxembourg

29/3/2018

France and Luxembourg signed a DTA on March 20, 2018.


Luxembourg - Oman

8/3/2018

The Luxembourg Government on February 23, 2018, reported it is pushing for the negotiation of an amended DTA with Oman.


Luxembourg - Various

7/3/2018

The Luxembourg Government announced that it is engaged in DTA negotiations with 15 countries, in a January 29, 2018, update, including newly DTA negotiations with the UK.


Luxembourg - Kosovo

18/12/2017

Luxembourg and Kosovo signed a DTA on December 8, 2017.


Luxembourg - Sri Lanka

4/10/2017

At a meeting on September 27, 2017, Luxembourg and Sri Lanka committed to expediting the negotiation of a Protocol to their double tax agreement.


Luxembourg - Cyprus

15/5/2017

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


Luxembourg - Brunei

6/2/2017

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


Luxembourg - Turkmenistan

15/9/2016

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


Luxembourg - Senegal

18/2/2016

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


Luxembourg - Serbia

18/1/2016

Luxembourg and Serbia signed a DTA on December 15.


Singapore - Luxembourg

11/1/2016

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


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.


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.


Luxembourg - Brunei

27/7/2015

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


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.


Luxembourg - Uruguay

27/3/2015

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


Hungary - Luxembourg

25/3/2015

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


Italy - Luxembourg

23/2/2015

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


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.


Guernsey - Luxembourg

15/10/2014

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


Luxembourg - Saudi Arabia

18/9/2014

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


France - Luxembourg

10/9/2014

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


Isle of Man - Luxembourg

19/8/2014

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


Luxembourg - Taiwan

13/8/2014

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


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.


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.


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.


Luxembourg - Taiwan

16/7/2014

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


Italy - Luxembourg

17/6/2014

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


Andorra - Luxembourg

4/6/2014

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


Luxembourg - Ireland

30/5/2014

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


Israel - Luxembourg

12/3/2014

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


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.


Luxembourg - Mauritius

31/1/2014

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


Singapore - Luxembourg

14/10/2013

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


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.


Kazakhstan - Luxembourg

26/9/2013

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


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.


Luxembourg - Uruguay

5/9/2013

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


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.


Luxembourg - Mongolia

2/8/2013

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


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.


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.


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.


Kazakhstan - Luxembourg

4/6/2013

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


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.


Czech Republic - Luxembourg

21/5/2013

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


Luxembourg - Poland

21/5/2013

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


Guernsey - Luxembourg

16/5/2013

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


Luxembourg - Saudi Arabia

10/5/2013

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


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.


Jersey - Luxembourg

19/4/2013

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


Luxembourg - Czech Republic

8/3/2013

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


Sri Lanka - Luxembourg

5/2/2013

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


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.


Portugal - Luxembourg

19/12/2012

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


Luxembourg - Laos

7/11/2012

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


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.


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.


Seychelles - Luxembourg

10/7/2012

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


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.


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.


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.


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.


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.


Luxembourg - Kazakhstan

22/5/2012

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


Luxembourg - Macedonia

18/5/2012

Luxembourg and Macedonia signed a DTA on May 15, 2012.


Canada - Luxembourg

10/5/2012

According to the Canadian government, Canada and Luxembourg signed a Protocol amending their 1999 DTA on May 8, 2012.


Germany - Luxembourg

25/4/2012

The German Finance Ministry has announced that Germany and Luxembourg signed a DTA on April 23, 2012,.


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.


Mauritius - Luxembourg

17/4/2012

According to Luxembourg's Ministry of Foreign Affairs, Mauritius and Luxembourg initialled a DTA Protocol on April 4, 2012.


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.


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.


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.


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.


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.


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.


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.

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.


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.


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.


Russia - Luxembourg

12/8/2011

According to preliminary media reports, the Russian government has approved a draft protocol to its existing DTA with Luxembourg.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


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.


Sri Lanka - Luxembourg

26/5/2011

The DTA affects taxes on income and capital.




Treaty Updates by Territory

Latest News

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Luxembourg Says EU's Digital Tax Must Be Lawful

13/3/2018
Luxembourg Finance Minister Pierre Gramegna has said that any special tax measures against large digital companies should respect European Union law.

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Luxembourg Seeks Double Tax Deal With Cuba

14/6/2017
Officials from Cuba and Luxembourg have met in Havana for early stage talks on a possible double taxation treaty.

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EC Investigates Luxembourg's Tax Rulings For McDonald's

4/12/2015
The European Commission has launched a formal investigation into Luxembourg's tax treatment of McDonald's and said that its preliminary view is that a tax ruling granted to the company may have afforded it advantageous tax treatment in breach of European Union state aid rules.

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DTA Approvals Sent For US Senate Vote

13/11/2015
Eight tax treaties and protocols were passed forward for a ratification vote by the full US Senate at a business hearing of the Committee on Foreign Relations on November 10.

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US Administration Pushes For Swiss DTA Update Ratification

2/11/2015
Robert Stack, US Treasury Deputy Assistant Secretary (International Tax Affairs), initiated a further push for ratification of the pending protocol to the US tax treaty with Switzerland at a hearing of the Senate Committee on Foreign Relations on October 29.

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US Business Groups Add To Calls For DTA Approvals

24/2/2015
In a February 20 letter to US Senate Majority Leader Mitch McConnell, the National Foreign Trade Council and other leading business organizations urged action on pending bilateral double taxation agreements and protocols.

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US Accountants Call For DTA Approvals

11/2/2015
In a recent letter to the Committee on Foreign Relations, the American Institute of Certified Public Accountants requested that the US Senate urgently approve all pending bilateral double taxation agreements and protocols.

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UAE, Luxembourg Amend Their Double Tax Agreement

28/10/2014
The United Arab Emirates and Luxembourg on October 26, 2014, signed a protocol to amend their double tax agreement.

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Luxembourg, France Amend CGT Provisions In DTA

15/9/2014
France and Luxembourg have, for a fourth time, revised their double tax agreement – this time to modify capital gains tax provisions on real estate.

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Andorra's Marti Rules Out Taxes On Wealth And Inheritances

24/6/2014
Andorran Prime Minister Antoni Marti has made clear that the Government has no plans to introduce a tax on wealth or inheritances.

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US Business Urges DTA Ratifications

13/6/2014
The National Foreign Trade Council has joined with other leading business organizations in sending a letter to every United States Senator calling for expeditious action on the bilateral double taxation agreements and protocols currently pending before the Senate.

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Brazil Superior Court Rules In Vale CFC Appeal

15/5/2014

Brazil's Superior Court of Justice has reached a decision in relation to a tax dispute between mining company Vale and the Brazilian government, the outcome of which may have significant implications for Brazil companies with overseas subsidiaries.

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Luxembourg Supports New Savings Tax Directive

27/3/2014
Luxembourg's Prime Minister Xavier Bettel said the conclusions adopted at the recent European Council meeting on the revised Savings Tax Directive have enabled "a green light from the Grand Duchy of Luxembourg."

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Switzerland Under Tax Pressure Ahead Of Jakarta Global Forum

21/11/2013
Despite the significant progress that has undoubtedly been made in terms of tax transparency, Switzerland fears that it will be placed under enormous pressure to up the tempo of reform at the upcoming Global Forum meeting in Jakarta.

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Singapore, Luxembourg Revise DTA

14/10/2013
Tharman Shanmugaratnam, Singapore's Deputy Prime Minister and Minister for Finance, and Luc Frieden, Luxembourg's Minister of Finance, signed a revised double taxation agreement on behalf of their countries on October 9, 2013, in Washington DC.

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Luxembourg Implements Administrative Assistance Directive

9/10/2013
Luxembourg's Governing Council has adopted a bill approving a series of tax accords with key treaty partner states, and has backed a draft law transposing Article 8 of the European Council Directive on administrative assistance in tax matters.

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Vodafone 'Settles' HMRC Tax Dispute

21/8/2013
Telecoms company Vodafone struck a multimillion pound deal with the UK taxman to settle a dispute over an Irish subsidiary, it has been claimed.

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Japan Gains Tax Info Exchange Over Luxembourg SPF

24/7/2013
On July 19, Japan and Luxembourg exchanged notes to confirm the inclusion of Luxembourg's private wealth management companies within the provisions of their existing double taxation agreement.

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Guernsey Expands Tax Cooperation Network

15/5/2013
Guernsey has confirmed the signing of its seventh double tax agreement since the beginning of 2012, with Luxembourg, adding to its network of agreements with provisions for the exchange of information on request in line with international best standards.

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Berlin Gathering Focuses On Tax Compliance Solutions

18/3/2013
During the latest gathering of German-speaking Finance Ministers in Berlin, the talks centered on current challenges and issues in the area of taxation, most notably the importance of efforts to combat tax avoidance by multinational corporations.

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Canada Hails DTA Implementation As Tax Modernization

8/3/2013
Canadian Finance Minister Jim Flaherty has said that the introduction of legislation to implement a number of double tax agreements represents a significant step toward the "Government's goal of creating a fairer and more modern tax structure."

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Luxembourg, Czech Republic Sign DTA

7/3/2013
On the margins of the latest European Union Council of Economic and Finance Ministers meeting in Brussels, Luxembourg’s Finance Minister Luc Frieden and his Czech counterpart Miroslav Kalousek signed a bilateral double taxation agreement.

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German Bundestag Adopts Multiple DTAs

31/10/2012
On the recommendation of the finance committee, the German Bundestag, or lower house of parliament, recently adopted the government’s bill pertaining to double taxation agreements concluded with Luxembourg, the Netherlands and Liechtenstein.

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Andorra Seeks More DTAs

19/10/2012
In addition to ongoing negotiations with France, Andorra has opened negotiations with Belgium and Switzerland towards double tax agreements.

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