Tax Treaty News - December 2018

New double tax treaty France/Luxembourg: Update on ratification process

On 24 October 2018, during the weekly meeting of the French government, the French Minister for foreign affairs presented the bill authorising the ratification of the new double tax treaty signed by the French and Luxembourg governments earlier this year ("DTT").

This bill will now be introduced before the French parliament.

In Luxembourg, the bill approving the DTT was submitted to the Parliament on 4 December 2018.

In light of the above, while it seems that both countries intend to ratify the DTT swiftly, a ratification within the current year should not be possible.

For more information regarding the DTT, please refer to our Tax Treaty News dated 20 April 2018.

Treaty between Botswana and Luxembourg signed

On 19 September 2018, Botswana and Luxembourg signed an income and capital double tax treaty which...

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