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Luxembourg Parliament Approves Pending Protocol to Tax Treaty with France

06 April 2020

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Treaty Development

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Luxembourg-France

Luxembourg's Chamber of Deputies approved the law for the ratification of the pending protocol to the 2018 income and capital tax treaty with France on 21 March 2020, with the Council of State voting to waive the required second vote on 24 March. The protocol, signed 10 October 2019, concerns the elimination of double taxation in relation to employment income to provide that France will apply the exemption with progression method instead of the credit method for income earned by French cross-border (frontier) workers from paid employment in Luxembourg. The protocol will apply from 1 January 2020, regardless of when...