Chevalier & Sciales has created the below treaty table to provide you with an accurate and updated view of Luxembourg double tax treaties in force or currently pending. The latest update of the table is valid as at October 31, 2013. Currently Luxembourg has 67 double tax treaties that are in force and 32 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.

Please download the table of Luxembourg’s double tax treaty network by clicking here.

Olivier Sciales
Chevalier & Sciales
Route de Thionville 51
2611 Luxembourg
Office: + 352 26 25 90 30
Fax: +352 26 25 83 88
Twitter: @oliviersciales