This table provides a view of Luxembourg double tax treaties in force or currently pending. The latest update of the table is valid as at January 31, 2014. Currently Luxembourg has 68 double tax treaties that are in force and 31 treaties that have not yet come into effect (referred to as “Not yet in force”).
There are also 4 protocols pending that are limited to the exchange of information on tax matters or including exchange of information among other provisions. Please also note that the draft law number 6501 has been voted. The Law of 14 June 2013 implementing 7 new tax treaties with Kazakhstan, Laos, Macedonia, Seychelles, Sri Lanka, Germany and Tajikistan and 8 new protocols to existing tax treaties with South Korea, Canada, Italy, Malta, Poland, Romania, Russia and Switzerland has been published in the Mémorial on 4 July 2013. The effective dates of the above-mentioned treaties and protocols are revealed gradually.
Summary of table:
- (1) Treaties which contain article 26 §5 of the OECD model on exchange of information;
- (2) Termination of the treaty by Mongolia with effect from January 1, 2014.
| COUNTRY | TYPE | SIGNATURE | EFFECTIVE DATE | AMENDMENT |
|---|---|---|---|---|
| ALBANIA | Treaty | 14/01/2009 | Not yet in force | |
| ARGENTINA | Treaty | 24/06/2004 | Not yet in force | |
| ARMENIA (1) | Treaty | 23/06/2009 | 01/01/2011 | |
| AUSTRIA (1) | Treaty | 18/10/1962 | 01/01/1961 | Protocol – 21/05/1992 (effective 01/01/1995) Protocol - 07/07/2009 (effective 01/01/2011) |
| AZERBAIJAN | Treaty | 16/06/2006 | 01/01/2010 | |
| BAHRAIN (1) | Treaty | 06/05/2009 | 01/01/2011 | |
| BARBADOS (1) | Treaty | 01/12/2009 | 01/01/2012 | |
| BELGIUM (1) | Treaty | 17/09/1970 | 01/01/1972 | Protocol – 11/12/2002 (effective 01/01/2005) Protocol – 16/07/2009 (effective 01/01/2014) |
| BOTSWANA | Treaty | Initialed on 18/01/2012 | Not yet in force | |
| BRAZIL | Treaty | 08/11/1978 | 01/01/1981 | |
| BRUNEI | Treaty | Initialed on 13/12/2012 | Not yet in force | |
| BULGARIA | Treaty | 27/01/1992 | 01/01/1994 | |
| CANADA (1) | Treaty Protocol on exchange of information | 10/09/1999 08/05/2012 | 01/01/2001 Not yet in force | Protocol – 08/05/2014 (effective 01/01/2014) |
| CHINA (PEOPLE’S REPUBLIC) | Treaty | 12/03/1994 | 01/01/1996 | |
| CROATIA | Treaty | Initialed on 10/11/2011 | Not yet in force | |
| CYPRUS | Treaty | Initialed on 19/10/2007 | Not yet in force | |
| CZECH REPUBLIC | Treaty New treaty | 18/03/1991 05/03/2013 | 01/01/1993 Not yet in force | |
| DENMARK (1) | Treaty | 17/11/1980 | 01/01/1979 | Protocol – 04/06/2009 (effective 01/01/2011) |
| EGYPT | Treaty | Under negotiation | Not yet in force | |
| ESTONIA | Treaty New treaty | 23/05/2006 Initialed on 20/09/2012 | 01/01/2008 Not yet in force | |
| FINLAND (1) | Treaty | 01/03/1982 | 01/01/1980 | Protocol – 24/01/1990 (effective 01/01/1990) Protocol – 01/07/2009 (effective 01/01/2011) |
| FRANCE (1) | Treaty New treaty | 01/04/1958 Informal discussions | 01/01/1957 Not yet in force | Protocol – 08/09/1970 (effective 01/01/1971) Protocol – 21/11/2007 (effective 01/01/2008) Protocol – 03/06/2009 (effective 01/01/2010) |
| GEORGIA | Treaty | 15/10/2007 | 01/01/2010 | |
| GERMANY (1) | Treaty | 23/04/2012 | 30/09/2013 | |
| GREECE | Treaty | 22/11/1991 | 01/01/1996 | |
| GUERNSEY | Treaty | 10/05/2013 | Not yet in force | |
| HONG KONG (1) | Treaty | 02/11/2007 | 01/01/2008 | Protocol – 11/11/2010 (effective 01/01/2012) |
| HUNGARY | Treaty New treaty | 15/01/1990 Initialed on 16/04/2013 | 01/01/1990 Not yet in force | |
| ICELAND (1) | Treaty | 04/10/1999 | 01/01/2002 | Protocol – 28/08/2009 (effective 01/01/2011) |
| INDIA (1) | Treaty | 02/06/2008 | 01/01/2010 | |
| INDONESIA | Treaty | 14/01/1993 | 01/01/1995 | |
| IRELAND | Treaty | 14/01/1972 | 01/01/1968 | |
| ISLE OF MAN | Treaty | 08/04/2013 | Not yet in force | |
| ISRAEL | Treaty | 13/12/2004 | 01/01/2004 | |
| ITALY (1) | Treaty Protocol including exchange of information | 03/06/1981 21/06/2012 | 01/01/1978 Not yet in force | |
| JAPAN (1) | Treaty | 05/03/1992 | 01/01/1993 | Protocol – 25/01/2010 (effective 30/12/2011) |
| JERSEY | Treaty | 17/04/2013 | Not yet in force | |
| KAZAKHSTAN | Treaty Protocol including exchange of information | 26/06/2008 03/05/2012 | Not yet in force Not yet in force | Protocol – 03/05/2012 (effective 01/01/2014) |
| KUWAIT | Treaty | 11/12/2007 | Not yet in force | |
| KYRGYZSTAN | Treaty | Initialed on 02/12/2008 | Not yet in force | |
| LAOS | Treaty | 04/11/2012 | Not yet in force | |
| LATVIA | Treaty | 14/06/2004 | 01/01/2007 | |
| LEBANON | Treaty | Under negotiation | Not yet in force | |
| LIECHTENSTEIN (1) | Treaty | 16/08/2009 | 01/01/2011 | |
| LITHUANIA | Treaty | 22/11/2004 | 01/01/2007 | |
| MACEDONIA (1) | Treaty | 15/05/2012 | 23/07/2013 | |
| MALAYSIA | Treaty | 21/11/2002 | 01/01/2005 | |
| MALTA (1) | Treaty | 29/04/1994 | 01/01/1996 | Protocol – 30/11/2011 (effective 01/01/2014) |
| MAURITIUS | Treaty Protocol on exchange of information | 15/02/1995 28/01/2014 | 01/01/1996 Not yet in force | |
| MEXICO (1) | Treaty | 07/02/2001 | 01/01/2002 | Protocol – 07/10/2009 (effective 01/01/2012) |
| MOLDAVIA | Treaty | 11/07/2007 | 01/01/2010 | |
| MONACO (1) | Treaty | 27/07/2010 | 01/01/2011 | |
| MONGOLIA (2) | Treaty New treaty | 05/06/1998 30/07/2013 | 01/01/2004 Not yet in force | |
| MOROCCO | Treaty | 19/12/1980 | 01/01/1984 | |
| NETHERLANDS (1) | Treaty | 08/05/1968 | 01/01/1967 | Protocol – 16/10/1990 (effective 01/01/1993) Protocol – 29/05/2009 (effective 01/01/2011) |
| NEW ZEALAND | Treaty | Under negotiation | Not yet in force | |
| NORWAY (1) | Treaty | 06/05/1983 | 01/01/1986 | Protocol – 07/07/2009 (effective 01/01/2011) |
| OMAN | Treaty | Initialed on 08/02/2011 | Not yet in force | |
| PAKISTAN | Treaty | Under negotiation | Not yet in force | |
| PANAMA (1) | Treaty | 07/10/2010 | 01/01/2012 | |
| POLAND (1) | Treaty | 14/06/1995 | 01/01/1997 | Protocol – 07/06/2012 (effective 01/01/2014) |
| PORTUGAL (1) | Treaty | 25/05/1999 | 01/01/2001 | Protocol – 07/09/2010 (effective 01/01/2013) |
| QATAR (1) | Treaty | 03/07/2009 | 01/01/2011 | |
| ROMANIA (1) | Treaty | 14/12/1993 | 01/01/1996 | Protocol – 04/10/2011 (effective 01/01/2014) |
| RUSSIA (1) | Treaty | 28/06/1993 | 01/01/1998 | Protocol – 21/11/2011 (effective 01/01/2014) |
| SAN MARINO | Treaty | 27/03/2006 | 01/01/2007 | Protocol – 18/09/2009 (effective 01/01/2012) |
| SAUDI ARABIA | Treaty | 07/05/2013 | Not yet in force | |
| SERBIA AND MONTENEGRO | Treaty | Initialed on 16/05/2013 | Not yet in force | |
| SEYCHELLES (1) | Treaty | 04/06/2012 | 19/08/2013 | |
| SINGAPORE | Treaty New treaty | 06/03/1993 09/10/2013 | 01/01/1996 Not yet in force | |
| SLOVAKIA | Treaty | 18/03/1991 | 01/01/1993 | |
| SLOVENIA (1) | Treaty Protocol on exchange of information | 02/04/2001 20/06/2013 | 01/01/2003 Not yet in force | |
| SOUTH AFRICA | Treaty | 23/11/1998 | 01/01/2001 | |
| SOUTH KOREA (1) | Treaty | 07/11/1984 | 01/01/1984 | Protocol – 29/05/2012 (effective 04/09/2013) |
| SPAIN (1) | Treaty | 03/06/1986 | 01/01/1988 | Protocol – 10/11/2009 (effective 01/01/2011) |
| SRI LANKA | Treaty | 31/01/2013 | Not yet in force | |
| SWEDEN (1) | Treaty | 14/10/1996 | 01/01/1999 | Protocol – 06/09/2010 (effective 01/01/2010) |
| SWITZERLAND (1) | Treaty | 21/01/1993 | 01/01/1994 | Protocol – 25/08/2009 (effective 01/01/2011) Protocol – 11/07/2012 (effective 01/01/2011) |
| SYRIA | Treaty | Under negotiation | Not yet in force | |
| TAIWAN | Treaty | 19/12/2011 | Not yet in force | |
| TAJIKISTAN (1) | Treaty | 09/06/2011 | 27/07/2013 | |
| THAILAND | Treaty | 07/05/1996 | 01/01/1999 | |
| TRINIDAD AND TOBAGO | Treaty | 07/05/2001 | 01/01/2004 | |
| TUNISIA | Treaty | 27/03/1996 | 01/01/2000 | |
| TURKEY (1) | Treaty | 09/06/2003 | 01/01/2006 | Protocol – 30/09/2009 (effective 01/01/2012) |
| UKRAINE | Treaty | 01/08/2001 | Not yet in force | |
| UNITED ARAB EMIRATES | Treaty | 20/11/2005 | 01/01/2010 | |
| UNITED KINGDOM (1) | Treaty New treaty | 24/05/1967 Under negotiation | 01/01/1966 Not yet in force | Protocol – 18/07/1978 (effective 06/04/1975) Protocol – 28/01/1983 (effective 01/01/1984) Protocol – 02/07/2009 (effective 01/01/2011) |
| UNITED STATES OF AMERICA | Treaty Protocol on exchange of information | 03/04/1996 20/05/2009 | 01/01/2001 Not yet in force | |
| URUGUAY | Treaty | Initialed on 27/08/2013 | Not yet in force | |
| UZBEKISTAN | Treaty | 02/07/1997 | 01/01/2001 | |
| VIETNAM | Treaty | 04/03/1996 | 01/01/1996 |
