DT Agreements: Luxembourg - Income from a UK source paid to a resident of Luxembourg
UK personal allowances
Artivcle 24 Personal allowances provides for the extension of UK personalallowances to residents of Luxembourg.
But residents of Luxembourg who are not also nationals are denied these allowances iftheir income from the UK consists solely of dividends interest orroyalties, or solely of any combination of these.
Nationals of the EEA are entitled to personal allowances wherever they are resident.