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Luxembourg: Synthesized texts of tax treaties, as amended by MLI

Luxembourg: Synthesized texts of tax treaties

The Luxembourg tax authorities announced the release of synthesized texts of certain income tax treaties that have been amended by the multilateral instrument (MLI).


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The synthesized treaty texts are available on the website of the tax authorities.

The synthesized treaty texts (drafted in English) display in a single document the original text of each “covered tax agreement” and highlight the provisions that have been amended or added by the MLI. At present, synthesized texts are available for the Luxembourg treaties with Georgia, Guernsey, Isle of Man, Iceland, Israel, Jersey, Lithuania, Latvia, Serbia, and United Arab Emirates. Others are expected when the consultation process with other competent authorities is completed.

KPMG observation

The objective of providing the synthesized treaty text is to help taxpayers understand the effects of the MLI on each covered tax agreement. The tax authorities emphasized that the authentic legal texts of each covered tax agreement, as well as the text of the MLI itself, take precedence and remain the applicable legal texts.

Read a June 2020 report prepared by the KPMG member firm in Luxembourg

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