26 March 2018 France and Luxembourg sign a new double tax treaty The new Luxembourg-France Income Tax Treaty (New Treaty) and a new protocol were signed by the Governments of France and Luxembourg on March 20, replacing the current double tax treaty signed on April 1, 1958 (Current Treaty). The New Treaty is based on the 2017 Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (MTC), and contains significant changes including provisions to meet OECD standards, the definition of tax residency, and the withholding tax treatment of dividend distributions. Document ID: 2018-0664 |
