Luxembourg And France: Entry Into Force Of New Double Tax Treaty

The law approving the new double tax treaty and its additional protocol ("New DTT") signed on 20 March 2018 by the governments of Luxembourg and France, was adopted by the Luxembourg Parliament on 2 July 2019 and published in the Luxembourg Official Gazette on 12 July 2019.

The New DTT will enter into force once Luxembourg has notified France of the end of its ratification process (which should occur soon), as Luxembourg should already have received France's notification.

Once in force, the provisions of the New DTT will be applicable to taxes for the tax year...