Luxembourg
Jurisdiction Editor: Herman Troskie M Partners, 56 rue Charles Martel, L-2134 Luxembourg Fax : +352 2638 6866 E-mail: herman.troskie@mpartners.lu
1929 Holding Companies SICAR Law (translation prepared by Elvinger, Hoss & Prussen) Securitisation Law, 2004 Specialised Investment Funds Law, 2007 Trusts and Fiduciary Contracts - Law of 27th July 2003 (translation prepared by Elvinger, Hoss & Prussen)
LIR articles
45 - deductibility of expenses 54 - rollover 59 - transfer of business 97 - taxable capital 100 - net income after profits 101 - division of net assets 115-15a - 50% rule of tax exemption 146 - withholding tax 147 - exemptions from dividend withholding tax 156 - Luxembourg source income of non-residents 159 - residence of companies 166 - participation exemption 169 - tax on liquidations 170 - mergers, change of nature 171 - cancelling participation 172 - transfer of registered office Article 16 of the Steueranpassungs-Gesetz of 16 October 1934
Tax Treaties
Armenia Armenia - Protocol Austria Azerbaijan Bahrain Belgium Belgium - Final Protocol Brazil Brazil - Final Protocol Bulgaria Bulgaria - Final Protocol Canada China, People's Republic of Czechoslovakia Denmark Denmark - Final Protocol Denmark - Protocol Estonia Estonia - Protocol Finland Finland - Protocol France France - Protocol Georgia Georgia - Protocol Germany Germany - Protocol Greece Hong Kong Hong Kong - 2010 Protocol Hungary Iceland Iceland - 2009 Protocol India India - Protocol Indonesia Ireland Israel Italy Italy - Final Protocol Japan Korea Korea - Final Protocol Latvia Latvia - Final Protocol Lichtenstein Lithuania Lithuania - Final Protocol Malaysia * Malaysia - Final Protocol Malaysia - Exchange of Notes * Labuan companies excluded from the benefits of the treaty	Malta Mauritius Mauritius - Protocol Mexico Mexico - Protocol Mexico - 2009 Protocol Moldova Moldova - Protocol Monaco Mongolia Morocco Netherlands Netherlands - Final Protocol Netherlands - 2009 Protocol Norway Norway - Final Protocol Norway - Protocol Poland Portugal Portugal - Final Protocol Qatar Romania Russia San Marino San Marino Protocol** Singapore Singapore - Final Protocol Slovenia Slovenia - Final Protocol South Africa Spain Spain - Final Protocol Spain - 2010 Protocol Sweden Sweden - Final Protocol Sweden - Protocol Switzerland Switzerland - 2009 Protocol Thailand Trinidad & Tobago Tunisia Turkey Turkey - Protocol** United Arab Emirates United Arab Emirates - Protocol United Kingdom United Kingdom - Protocol United States Uzbekistan Vietnam Vietnam - Final Protocol ** provisions will apply from 1st January, 2012
Tax Treaties – pending
Albania Argentina Austria - Protocol Barbados Belgium - Protocol Hong Kong - 2010 Protocol Japan - Protocol Kazakhstan Kuwait Kyrgystan Lebanon Macedonia Moldova Moldova - Protocol Pakistan Panama Panama - Protocol Portugal - Protocol Serbia & Montenegro Seychelles Sri Lanka Syria Tajikistan Ukraine United States - Protocol
Tax Treaties – In negotiation
Cyprus Jersey
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