The new German-Luxembourg tax treaty
14 May 2012
On 23 April 2012 the German and the Luxembourgian Finance Ministers, Messrs. Schäuble and Frieden, signed a new Convention for the Avoidance of Double Taxation between Germany and Luxembourg (the New Treaty). The New Treaty will enter into force the day following the exchange of the ratification deeds and will apply from the beginning of the calendar year following its entry into force.
The purpose of this Bulletin is to highlight the salient changes affecting international investors rather than providing an exhaustive commentary.