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Luxembourg: Protocol to tax treaty with United States ratified

Luxembourg: Protocol to tax treaty with United States

The Protocol to amend the income tax treaty between Luxembourg and the United States has been ratified, according to a release from the government of Luxembourg.


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The Protocol [PDF 548 KB] was signed in May 2009, and provides for broad exchange of information between competent authorities for tax purposes. 

A release from the Luxembourg government announced the ratification procedures were completed earlier in September 2019, thereby bringing the Protocol into force. The new Protocol replaces the existing treaty’s exchange of information article with one that follows the approach of the U.S. Model Income Tax Treaty and the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and Capital. The Protocol will become effective for requests for information made on or after the date of entry into force for tax years on or after 1 January 2009. The provisions of the Protocol that allow for information held by financial institutions to be exchanged on request between Luxembourg and the United States are complementary to the intergovernmental agreement (IGA) on Foreign Account Tax Compliance Act (FATCA) signed on 24 March 2014 and adopted by Luxembourg in a law of 24 July 2014.

Read a release from the U.S. Treasury Department about the entry into force of the Protocol.

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