How many tax treaties does Luxembourg have?

Luxembourg has 85 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Luxembourg's most important treaty partners?

Luxembourg's major treaty partners include Germany, France, Belgium, United States, United Kingdom, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Luxembourg's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Luxembourg may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Luxembourg Tax Treaties

Luxembourg maintains approximately 85 double taxation treaties. As a major international financial center and EU founding member, Luxembourg's treaty network is extensive and facilitates cross-border investment flows.

ProgressiveEurope

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

GermanyFranceBelgiumUnited StatesUnited KingdomNetherlandsSwitzerlandIrelandItalyChinaJapanSingapore

About Luxembourg's Treaty Network

Luxembourg maintains a network of 85 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

Luxembourg Tax Profile →Luxembourg Tax Calculator →Understanding Tax Treaties (Guide) →

Luxembourg Tax Treaties

Major Treaty Partners

About Luxembourg's Treaty Network

Luxembourg Tax Treaties FAQ