Luxembourg - Tax Treaty Documents

The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page.

• Income Tax Treaty PDF - 1962

• Income Tax Treaty - 1996

• Protocol Amending the Convention between the Government of the United States of America and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed on May 20, 2009, at Luxembourg (the "proposed Protocol") and a related agreement effected by the exchange of notes also signed on May 20, 2009 PDF - 2009

• Technical Explanation of the Protocol Signed at Luxembourg on May 20, 2010 Amending the Convention Between the Government of the United States of America and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, Signed at Luxembourg on April 3, 1996 PDF – 2011

• Statement regarding bilateral tax treaty negotiations between the United States and Luxembourg and the Treatment of Certain Permanent Establishments PDF - 2016