Entry into force of the new double tax treaty between Luxembourg and France

On the 2nd of July 2019, Bill of Law No. 7390, which approves the new double tax treaty and its additional protocol (together referred to as the “New DTT”) signed on 20 March 2018 by the governments of Luxembourg and France, was voted for by the Luxembourg Parliament (Chambre des Députés) (first constitutional vote).

A request for an exemption from the second vote was submitted by the Parliament to the State Council. Such an exemption is generally granted in practice, thus the law should be enacted soon and then published.

The New DTT will enter into force once Luxembourg has notified France of the end of its ratification process (which should occur soon), as Luxembourg should already have received France’s notification.

Once in force, the provisions of the New DTT will be applicable to taxes for the tax year 2020 at the earliest.

For more information regarding the New DTT, see our Tax Treaty News dated 20 April 2018 and 12 December 2018.

For more information please contact:

Elisabeth Adam, Partner, elisabethadam@elvingerhoss.lu