The Luxembourg Double Tax Treaties Network

Latest updates:

- 27 May 2014. Protocol on exchange of information upon request has been signed with Ireland.

- 11 April 2014. New tax treaty with Sri Lanka is in force as of 11 April 2014 (Mémorial A 59, 11 April 2014). This treaty will be applicable as of 01 January 2015.

- 12 March 2014. In its 2013 Annual Report, the Luxembourg Direct Tax Authorities reported that they have negotiated new tax treaties with Hungary, New Zealand, United Kingdom and Uruguay. It is also reported that 659 exchange of information upon request, spontaneous information exchange and automatic exchange of information have been handled by the Luxembourg Direct Tax Authorities in 2013 (11,5% more than in 2012).

- 07 March 2014. New tax treaty with Laos (Lao People's Democratic Republic) is in force as of 21 March 2014 (Mémorial A 30, 07 March 2014). This treaty will be applicable as of 01 January 2015.

- 07 March 2014. New tax treaty with Laos (Lao People's Democratic Republic) is in force as of 21 March 2014 (Mémorial A 30, 07 March 2014). This treaty will be applicable as of 01 January 2015.

- 31 January 2014. Pierre Gramegna, Luxembourg Minister of Finance, signed a protocol with Jagdish Dharamchand Koonjul, ambassador of the Mauritius Republic . This protocol will include the international standard of exchange of information upon request and amend several provisions.

- 23 December 2013. Protocol on exchange of information upon request with Canada is in force as of 10 December 2013 and new treaty with Kazakhstan (protocol on exchange of information upon request included) is in force as of 11 December 2013 (Mémorial A 221, 23 December 2013). Both will be applicable as of 01 January 2014.

- 17 December 2013. Draft law 6633 implementing new tax treaties with Saudi Arabia, Guernsey, Jersey, Isle of Man and Czech Republic and protocols to existing tax treaties with Slovenia and Denmark has been submitted to the Luxembourg Parliament.

- 09 October 2013. Luc Frieden, Luxembourg Minister of Finance, signed the new tax treaty with Tharman Shanmugaratnam, Singapore Minister of Finance.

- 09 October 2013. New tax treaty with Germany is in force as of 30 September 2013 (replacing the original dating back 1958) and protocol on exchange of information upon request with South Korea is in force as of 04 Septembre 2013 (Mémorial A 179, 09 October 2013). Both will be applicable as of 01 January 2014.

- 13 September 2013. Protocol on exchange of information upon request with...