According to an update from UK HMRC, the new income and capital tax treaty between Luxembourg and the United Kingdom entered into force on 22 November 2023. The treaty, signed 7 June 2022, replaces the 1967 tax treaty between the two countries. Taxes Covered The treaty covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax. It covers UK income tax, corporation tax, and capital gains tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty...