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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Luxembourg: double taxation agreement, Article 24: Personal allowances

 

(1) Subject to paragraph (3) of this Article, individuals who are residents of Luxembourg shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.

(2) Subject to paragraph (3) of this Article, individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Luxembourg tax as those to which Luxembourg nationals not resident in Luxembourg may be entitled.

(3) Nothing in this Convention shall entitle an individual who is a resident of one of the Contracting States and whose income from the other Contracting State consists solely of dividends, interest or royalties (or solely of any combination thereof) to the personal allowances, reliefs and reductions of the kind referred to in this Article for the purposes of taxation in that other Contracting State.