Luxembourg’s Parliament on 2 July 2019 ratified a new income tax treaty with France.
The new treaty was signed in March 2018, and would replace the existing income tax treaty (signed in 1958) between Luxembourg and France.
France ratified the treaty in February 2019. Accordingly, with ratification by Luxembourg, the provisions of the new income tax treaty would be expected to apply as from 1 January 2020 (assuming France and Luxembourg exchanged their instruments of ratification by 31 December 2019).
The new income tax treaty includes measures specifically addressing:
Read a July 2019 report prepared by the KPMG member firm in Luxembourg
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