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Exchange of Notes between Austria and Luxembourg to Enter into Force

13 February 2017

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Treaty Development

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Austria-Luxembourg

The exchange of notes to the 1962 income tax treaty between Austria and Luxembourg will enter into force on 1 March 2017. The exchange of notes, signed 18 June 2015, amends the diplomatic notes that were exchanged with the 2009 protocol to the treaty with respect to Article 24 (exchange of information), which was replaced by the 2009 protocol. The new exchange of notes applies from 1 January 2011, the date the 2009 protocol became effective.