On 28 December 28 2014, the protocol to the 1980 income and capital tax treaty between Denmark and Luxembourg entered into force. The protocol, signed 9 July 2013, replaces Article 18 Pensions, Social Security Payments and Similar Payments, and adds a protocol clarifying the benefits covered under the new article. The protocol is the second to amend the treaty, and generally applies from 1 January 2015.