DT12250 - Luxembourg: Agreements

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:

  • in Luxembourg, from 1 January 1966
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1966; in respect of corporation tax, from 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:

  • 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 UK, 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:

  • in both countries, in relation to dividends paid on or after 19 March 1984; in respect of other taxes, from 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:

  • in Luxembourg, from 1 January 2011
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011

The consolidated text of the convention 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