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Luxembourg Ratifies the Protocol to the Tax Treaty with Denmark

23 July 2014

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Treaty Development

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Luxembourg-Denmark

On 1 July 2014, Luxembourg's Grand Duke Henri signed the law ratifying the pending protocol to the 1980 income and capital tax treaty with Denmark. The protocol was signed 9 July 2013, and replaces the article on pensions, social security payments and similar payments. It is the second protocol to amend the treaty. The protocol will enter into force once the ratification instruments are exchanged, and will apply for the income year following its entry into force and subsequent income years.