Luxembourg’s double tax treaty network – latest updates
28 January 2014: Luxembourg’s Finance Minister, Pierre Gramegna, and the Ambassador of the Republic of Mauritius, Jagdish Dharamchand Koonjul, signed a protocol on 28 January 2014 amending the convention between the Grand Duchy of Luxembourg and the Republic of Mauritius to avoid double taxation and prevent fiscal evasion with respect to taxes on income and on capital. This protocol will include the international standard of exchange of information upon request and amend several provisions.
1 January 2014: Protocol on exchange of information upon request with Canada and new treaty with Kazakhstan (protocol on exchange of information upon request included) are applicable as of 1 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.
9 October 2013: The Luxembourg Minister of Finance Luc Frieden signed a new tax treaty with the Singapore Minister of Finance Tharman Shanmugaratnam.
9 October 2013: Publication in the Luxembourg Official Journal (the Mémorial) of (1) new tax treaty with Germany (entered into force as of 30 September 2013) and (2) protocol on exchange of information on request with South Korea (entered into force on 4 September 2013).
4 October 2013: The Luxembourg’s governing council approved the draft law implementing the double tax treaties signed with Guernsey, Saudi Arabia, Jersey, the Isle of Man and the Czech Republic and protocols to existing tax treaties with Denmark and Slovenia.
13 September 2013 (publication in the Luxembourg Official Journal):
The following protocols on exchange of information upon request with the following countries have entered into force:
- Protocol with Poland: in force as of 25 July 2013
- Protocol with Russia: in force as of 30 July 2013