Luxembourg: tax treaties

Synthesised text of the Multilateral Instrument and the 1967 Luxembourg-UK Double Taxation Convention - in force

The 1967 Luxembourg-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1967 Luxembourg-UK Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by Luxembourg, for taxable periods beginning on or after 1 February 2020

The Double Taxation Convention

The Double Taxation Convention entered into force on 3 July 1968 and was amended by signed Protocols on:

• 18 July 1978
• 28 January 1983
• 2 July 2009

Its effective in Luxenbourg from 1 January 1966 and in the UK from:

• 1 April 1966 for Corporation Tax
• 6 April 1966 for Income Tax, Capital Gains Tax and surtax

UK-Luxembourg Double Taxation Convention and Protocol

The UK-Luxembourg Double Taxation Convention and Protocol was signed on 7 June 2022 and has not yet entered into force.