The new income and capital tax treaty between France and Luxembourg was signed on 20 March 2018. Once in force and effective, it will replace the current 1958 tax treaty between the two countries. Taxes Covered The treaty covers French income tax, corporation tax, contributions on corporation tax, social security contributions and contributions for the reimbursement of the social debt, and wealth tax. It covers Luxembourg income tax on individuals, corporation tax, capital tax, and communal trade tax. Withholding Tax Rates 0% if the beneficial owner is a company that has directly held at least 5% of the paying company's...