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Luxembourg Approves Pending Tax Treaty with Kuwait and Amending Protocol

22 November 2021

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Treaty Development

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Luxembourg-Kuwait

On 16 November 2021, Luxembourg's Chamber of Deputies approved the law for the ratification of the pending income and capital tax treaty with Kuwait, which was signed on 11 December 2007. The treaty will enter once the ratification instruments are exchanged and will apply from 1 January of the year it was signed, i.e., 1 January 2007. The Chamber of Deputies also approved the amending protocol to the treaty, which was signed on 25 March 2021. The protocol will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its...