Luxembourg: tax treaties

2022 UK-Luxembourg memorandum of understanding on arbitration under Part VI of the Multilateral Instrument

The memorandum of understanding on the arbitration process under Part VI of the Multilateral Instrument was signed on 25 July and 5 August 2022.

2017 Synthesised text of the Multilateral Instrument and the 1967 Luxembourg-UKUK-Luxembourg Double Taxation Convention -— in force

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

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

• for both countries, for taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
• Corporation2020.

  They Tax,are fromeffective in the UK from:

  • 1 April 2020 for Corporation Tax
  • 6 April 2020 for Income Tax and Capital Gains Tax, from 6 April 2020Tax
  • all

  They otherare taxeseffective leviedin byLuxembourg Luxembourg, for taxable periods beginning on or after 1 February 2020

The1967 UK-Luxembourg Double Taxation Convention as amended by the 2009 protocol — in force

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

ItsIt is 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

It is effective in Luxembourg from 1 January 1966.

2022 UK-Luxembourg Double Taxation Convention and Protocol — not in force

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