11 April 2014: New tax treaty with Sri Lanka is in force as of 11 April 2014. This treaty will be applicable as of 1 January 2015.

7 March 2014: The tax treaty with Laos (Lao People’s Democratic Republic) will enter into force as of 21 March 2014 (Mémorial,  7 March 2014). This treaty will be applicable as of 1 January 2015.

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

The following new tax treaties entered into force:

  • New tax treaty with Tajikistan: in force as of 27 July 2013
  • New tax treaty with Macedonia: in force as of 23 July 2013
  • New trax treaty with Seychelles: in force as of 19 August 2013

30 July 2013: Luxembourg and Mongolia started negotiations towards a new DTA.

11 July 2013: Protocols on exchange of information on request with Malta, Romania and Switzerland are in force .

25 June 2013: Protocol on exchange of information on request with Belgium is in force.

4 July 2013: The law of 14 June 2013 implementing 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 known/revealed progressively/gradually.

20 June 2013: A new protocol with Slovania has been signed.

10 May 2013: Guernsey signed a DTA with Luxembourg on May 10, 2013. It is not yet in force.

7 May 2013: Luxembourg and Saudi Arabia on May 7, 2013 signed a DTA.

18 April 2013: The Government of the Isle of Man on April 18, 2013, confirmed the signing of a Comprehensive DTA with Luxembourg on April 8, 2013.

17 April 2013: Jersey and Luxembourg signed a DTA on April 17, 2013.

5 March 2013: Luxembourg and the Czech Republic signed a DTA on March 5, 2013, to replace their existing 1991 pact.

31 January 2013: Sri Lanka and Luxembourg signed a DTA on January 31, 2013.

2 January 2013: The website of the Kremlin confirmed on January 2, 2013, that Russian President Vladimir Putin has signed a law ratifying the Protocol to Russia’s DTA with Luxembourg, which was signed on November 21, 2011.

1 January 2013: The Protocol to the Portugal-Luxembourg DTA, signed on September 7, 2010, will become effective on January 1, 2013.

Double taxation avoidance treaties concluded between two states seek to prevent  the  taxation in both countries of income and capital. Luxembourg generally negotiates such treaties based on the OECD Model.

Chevalier & Sciales has created the below treaty table to provide you with an overview of Luxembourg double tax treaties in force or currently pending. The latest update of the table below is valid as at February 28, 2014.  As at February 28, 2014, Luxembourg has signed 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. We will update this table on a monthly basis.

Table of Luxembourg double tax treaties - monthly update -28 February 2014 (851)