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Luxembourg's double tax treaty network

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					Luxembourg double tax treaty network
            Updated: March 21, 2013
                        Chevalier & Sciales
                                              	
  
                                                                                           Chevalier & Sciales	
  
	
  

       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 this 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 of March 21, 2013. Currently Luxembourg has 64 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 12 protocols pending that are limited to the exchange of information on tax matters or including exchange of information among other
       provisions.


       COUNTRY                                            TYPE                              SIGNATURE                       EFFECTIVE DATE                        AMENDMENT


       ALBANIA                                            Treaty                             14/01/2009                       Not yet in force                          -


       ARGENTINA²                                         Treaty                             24/06/2004                       Not yet in force                          -


       ARMENIA1                                           Treaty                             23/06/2009                         01/01/2011                              -


       AUSTRIA1                                           Treaty                             18/10/1962                         01/01/1961                    Protocol – 21/05/1992
                                                                                                                                                              Protocol – 07/07/2009


       AZERBAIJAN                                         Treaty                             16/06/2006                         01/01/2010                              -


       BAHRAIN1                                           Treaty                             06/05/2009                         01/01/2011                              -


       BARBADOS1                                          Treaty                             01/12/2009                         01/01/2012                              -


       BELGIUM                                            Treaty                             17/09/1970                         01/01/1972                    Protocol – 11/12/2002

                                            Protocol on exchange of information              16/07/2009                       Not yet in force                          -

       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                          -




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       COUNTRY                                   TYPE                            SIGNATURE                    EFFECTIVE DATE         AMENDMENT

       BULGARIA                                  Treaty                           27/01/1992                     01/01/1994                 -


       CANADA                                    Treaty                           10/09/1999                     01/01/2001                 -

                                   Protocol on exchange of information            08/05/2012                   Not yet in force             -

       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                           18/03/1991                     01/01/1993                 -

                                               New treaty                         05/03/2013                   Not yet in force             -

       DENMARK1                                  Treaty                           17/11/1980                     01/01/1979       Protocol – 04/06/2009


       EGYPT                                     Treaty                       Under negotiation                Not yet in force             -


       ESTONIA                                   Treaty                           23/05/2006                     01/01/2008                 -

                                   Protocol on exchange of information     Initialed on 20/09/2012             Not yet in force             -

       FINLAND1                                  Treaty                           01/03/1982                     01/01/1980       Protocol – 24/01/1990
                                                                                                                                  Protocol – 01/07/2009


       FRANCE1                                   Treaty                           01/04/1958                     01/01/1957       Protocol – 08/09/1970
                                                                                                                                  Protocol – 21/11/2007
                                                                                                                                  Protocol – 03/06/2009

                                               New treaty                   Informal discussions                  Pending                   -

       GEORGIA                                   Treaty                           15/10/2007                     01/01/2010                 -


       GERMANY1                                  Treaty                           23/08/1958                     01/01/1957       Protocol – 15/06/1973
                                                                                                                                  Protocol – 11/12/2009

                                               New treaty                         23/04/2012                   Not yet in force             -

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       COUNTRY                   TYPE                         SIGNATURE                    EFFECTIVE DATE         AMENDMENT

       GREECE                   Treaty                         22/11/1991                     01/01/1996                 -


       GUERNSEY                 Treaty                  Initialed on 25/07/2012             Not yet in force             -


       HONG KONG1               Treaty                         02/11/2007                     01/01/2008       Protocol – 11/11/2010


       HUNGARY                  Treaty                         15/01/1990                     01/01/1990                 -

                              New treaty                   Under negotiation                Not yet in force             -

       ICELAND1                 Treaty                         04/10/1999                     01/01/2002       Protocol – 28/08/2009


       INDIA1                   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                  Initialed on 07/11/2012             Not yet in force             -


       ISRAEL                   Treaty                         13/12/2004                     01/01/2004                 -


       ITALY                    Treaty                         03/06/1981                     01/01/1978                 -

                     Protocol including exchange of            21/06/2012                   Not yet in force             -
                               information

       JAPAN                    Treaty                         05/03/1992                     01/01/1993       Protocol – 25/01/2010


       JERSEY                   Treaty                           Initialed                  Not yet in force             -


       KAZAKHSTAN               Treaty                         26/06/2008                   Not yet in force             -

                     Protocol including exchange of            03/05/2012                   Not yet in force             -
                               information


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       COUNTRY                        TYPE                            SIGNATURE                    EFFECTIVE DATE         AMENDMENT

       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             -


       LIECHTENSTEIN1                 Treaty                           16/08/2009                     01/01/2011                 -


       LITHUANIA                      Treaty                           22/11/2004                     01/01/2007                 -


       MACEDONIA                      Treaty                           15/05/2012                   Not yet in force             -


       MALAYSIA                       Treaty                           21/11/2002                     01/01/2005                 -


       MALTA                          Treaty                           29/04/1994                     01/01/1996                 -

                        Protocol on exchange of information            30/11/2011                   Not yet in force             -

       MAURITIUS                      Treaty                           15/02/1995                     01/01/1196                 -


       MEXICO1                        Treaty                           07/02/2001                     01/01/2002       Protocol – 07/10/2009


       MOLDAVIA                       Treaty                           11/07/2007                     01/01/2010                 -


       MONACO1                        Treaty                           27/07/2010                     01/01/2011                 -


       MONGOLIA                       Treaty                           05/06/1998                     01/01/2004                 -



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       COUNTRY                      TYPE                            SIGNATURE                    EFFECTIVE DATE         AMENDMENT

       MOROCCO                      Treaty                           19/12/1980                     01/01/1984                 -


       NETHERLANDS1                 Treaty                           08/05/1968                     01/01/1967       Protocol – 16/10/1990
                                                                                                                     Protocol – 29/05/2009

       NEW ZEALAND                  Treaty                       Under negotiation                Not yet in force             -


       NORWAY1                      Treaty                           06/05/1983                     01/01/1986       Protocol – 07/07/2009


       OMAN                         Treaty                    Initialed on 08/02/2011             Not yet in force             -


       PAKISTAN                     Treaty                       Under negotiation                Not yet in force             -


       PANAMA1                      Treaty                           07/10/2010                     01/01/2012                 -


       POLAND                       Treaty                           14/06/1995                     01/01/1997                 -

                        Protocol including exchange of               07/06/2012                   Not yet in force             -
                                  information

       PORTUGAL                     Treaty                           25/05/1999                     01/01/2001                 -

                      Protocol on exchange of information            07/09/2010                     01/01/2013                 -

       QATAR1                       Treaty                           03/07/2009                     01/01/2011                 -


       ROMANIA                      Treaty                           14/12/1993                     01/01/1996                 -

                      Protocol on exchange of information            04/10/2011                   Not yet in force             -

       RUSSIA                       Treaty                           28/06/1993                     01/01/1998                 -

                        Protocol including exchange of               21/11/2011                   Not yet in force             -
                                  information

       SAN MARINO                   Treaty                           27/03/2006                     01/01/2007       Protocol – 18/09/2009




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       COUNTRY                               TYPE                             SIGNATURE                   EFFECTIVE DATE         AMENDMENT

       SAUDI ARABIA                          Treaty                     Initialed on 25/03/2011            Not yet in force             -


       SERBIA AND MONTENEGRO                 Treaty                        Under negotiation               Not yet in force             -


       SEYCHELLES                            Treaty                            04/06/2012                  Not yet in force             -


       SINGAPORE                             Treaty                            06/03/1993                    01/01/1996                 -


       SLOVAKIA                              Treaty                            18/03/1991                    01/01/1993                 -


       SLOVENIA                              Treaty                            02/04/2001                    01/01/2003                 -


       SOUTH AFRICA                          Treaty                            23/11/1998                    01/01/2001                 -


       SOUTH KOREA                           Treaty                            07/11/1984                    01/01/1984                 -

                                 Protocol including exchange of                29/05/2012                  Not yet in force             -
                                           information

       SPAIN1                                Treaty                            03/06/1986                    01/01/1988       Protocol – 10/11/2009


       SRI LANKA                             Treaty                            31/01/2013                  Not yet in force             -


       SWEDEN1                               Treaty                            14/10/1996                    01/01/1999       Protocol – 06/09/2010


       SWITZERLAND1                          Treaty                            21/01/1993                    01/01/1994       Protocol – 25/08/2009

                               Protocol on exchange of information             11/07/2012                  Not yet in force             -

       SYRIA                                 Treaty                        Under negotiation               Not yet in force             -


       TAIWAN²                               Treaty                            19/12/2011                  Not yet in force             -




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           COUNTRY                                       TYPE                              SIGNATURE                    EFFECTIVE DATE         AMENDMENT

           TAJIKISTAN                                    Treaty                             09/06/2011                   Not yet in force             -


           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                 -


           TURKEY1                                       Treaty                             09/06/2003                     01/01/2006       Protocol – 30/09/2009


           UKRAINE                                       Treaty                             01/08/2001                   Not yet in force             -


           UNITED ARAB EMIRATES                          Treaty                             20/11/2005                     01/01/2010                 -


           UNITED KINGDOM1                               Treaty                             24/05/1967                     01/01/1966       Protocol – 18/07/1978
                                                                                                                                            Protocol – 28/01/1983
                                                                                                                                            Protocol – 02/07/2009


           UNITED STATES OF AMERICA                      Treaty                             03/04/1996                     01/01/2001       Protocol – 28/08/1996

                                           Protocol on exchange of information              20/05/2009                   Not yet in force             -

           URUGUAY                                       Treaty                         Under negotiation                Not yet in force             -


           UZBEKISTAN                                    Treaty                             02/07/1997                     01/01/2001                 -


           VIETNAM                                       Treaty                             04/03/1996                     01/01/1996                 -



       1
         Treaties which contain article 26 §5 of the OECD model on exchange of information.
       ² Treaties on air transport only.




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                                                                                                                     For more information, please contact:


                                                                                                                     Olivier Sciales                                                                    Remi Chevalier
                                                                                                                     Partner                                                                            Partner
                                                                                                                     Email address: oliviersciales@cs-avocats.lu                                        Email address: remichevalier@cs-­‐avocats.lu	
  




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       The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will
                                                                             continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.




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