On 29 December 2023, the 2023 protocol to the double tax treaty concluded between Luxembourg and Germany, ratified in Luxembourg by the Law of 22 December 2023, entered into force in respect of both contracting parties. This means that both countries exchanged their instrument of ratification. As a result, the 2023 protocol generally became applicable as from 1 January 2024.
In this article, Tax Partner & Head of Transfer Pricing, Oliver R. Hoor, and Chief Knowledge Officer, Marie Bentley, explain the impacts of the protocol.
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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.