Yesterday, the Luxembourg Parliament passed the law ratifying the protocol (the "2023 Protocol") to the Germany - Luxembourg double tax treaty signed on 6 July 2023. The 2023 Protocol introduces both amendments to the DTT and amendments to the protocol to the DTT also signed in 2012 currently in force.
Read the full implications in this Alert, put together by Tax Partner, Christina Leomy-Voigt.
To view the full article, click here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.