France ratifies the new DTT with Luxembourg

France has ratified the new tax treaty signed with Luxembourg (“DTT”) last year by the Law n°2019-130 dated 25 February 2019.

The ratification process still needs to be completed by Luxembourg which should be done soon. The DTT will then be applicable as of 1 January 2020.

For more information regarding the DTT, see our Tax Treaty News dated 20 April 2018 and the tax section of our December Newsletter.