UK and Luxembourg sign Protocol on Exchange of Information on 2 July 2009
A Protocol to the Double Taxation Convention between the UK and Luxembourg was signed in London on 2 July 2009 by Luxembourg’s Budget Minister, Luc Frieden, and the Financial Secretary, Stephen Timms MP.
Mr Frieden announced on 13 March 2009 that Luxembourg would implement OECD standards on information sharing: this Protocol updates the exchange of information Article of the existing Convention to bring it into line with current OECD standards. The text of the Protocol will shortly be presented to Parliament for approval.
The Protocol will enter into force once both countries have completed their legislative procedures and will take effect for tax years beginning on or after 1 January of the calendar year following its entry into force.
Please see the Protocol and Exchange of Notes (PDF 32K)
July 2009
