Luxembourg: Agreement
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| Title | CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL |
| Signed | 24 May 1967 |
| Statutory Instrument number | SI 1968 No. 1100 |
| Entered into force | 3 July 1968 |
| Has effect from | In Luxembourg, 31 December 1965 In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1966; in respect of corporation tax, 1 April 1966 |
| Title | PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT LONDON ON 24TH MAY 1967 |
| Signed | 18 July 1978 |
| Statutory Instrument number | SI 1980 No. 567 |
| Entered into force | 21 May 1980 |
| Has effect from | * In both countries, in relation to dividends paid on or after 6th April 1975 |
In Luxembourg, for taxable years and periods beginning on or after 1st January 1975
In the United Kingdom:
- in respect of petroleum revenue tax, for any chargeable period beginning on or after 1st January 1975
- in respect of development land tax, for any realised development value accruing on or after 1st August 1976
| Title | SECOND PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GRAND DUCHY OF LUXEMBOURG FOR THE |
AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION
OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
AND ON CAPITAL, SIGNED AT LONDON ON 24 MAY 1967, AS
MODIFIED BY THE PROTOCOL SIGNED AT LONDON ON
| 18 JULY 1978 | ||
| Signed | 28 January 1983 | |
| Statutory Instrument number | SI 1984 No. 364 | |
| Entered into force | 19 March 1984 | |
| Has effect from | In both countries: |
- in relation to dividends paid on or after 19 March 1984
-
in respect of other taxes, 1 January 1984
| Title | THIRD PROTOCOL AMENDING THE CONVENTION BETWEEN THE |
UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE
OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL
| EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT LONDON ON 24TH MAY 1967 (WITH EXCHANGE OF NOTES) | ||
| Signed | 2 July 2009 | |
| Statutory Instrument number | SI 2010 No. 237 | |
| Entered into force | 28 April 2010 | |
| Has effect from | In Luxembourg, 1 January 2011 |
| In the United Kingdom from 6 April 2011 for Income Tax and Capital Gains Tax; 1 April 2011 for Corporation Tax |
The consolidated text of the treaty currently in force can be found at the following link: https://www.gov.uk/government/publications/luxembourg-tax-treaties
The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found via: https://www.gov.uk/government/publications/luxembourg-tax-treaties