The new Double Tax Treaty between the Grand Duchy of Luxembourg and the United Kingdom of Great Britain and Northern Ireland for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “DTT”), and the related protocol (the “Protocol”), entered into force on 22 November 2023.
As a reminder, the DTT and the Protocol, signed in London on 7 June 2022 and approved in Luxembourg by the law of 18 September 2023, have introduced a number of significant changes, notably in the definition of the concept of a resident and in the taxation of capital gains and dividends. For further details regarding the significant changes, please refer to our previous newsletters of 18 July 2022 and 22 March 2023.
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