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
Austria Azerbaijan – to follow 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 – to follow Estonia Estonia - Protocol Finland Finland - Protocol – to follow France Georgia Georgia - Protocol Germany Greece Hong Kong Hungary Iceland India India - Protocol Indonesia Ireland Israel Italy Italy - Final Protocol Japan Korea Korea - Final Protocol Latvia Latvia - Final Protocol Lithuania Lithuania - Final Protocol Malaysia Malaysia - Final Protocol	Malaysia - Exchange of Notes Malta Mauritius Mauritius - Protocol Mexico Mexico - Protocol Moldova Moldova - Protocol Mongolia Morocco Netherlands Netherlands - Final Protocol Norway Norway - Final Protocol Norway - Protocol – to follow Poland Portugal Portugal - Final Protocol Qatar – to follow Romania Russia San Marino Singapore Singapore - Final Protocol Slovenia Slovenia - Final Protocol South Africa Spain Spain - Final Protocol Spain - 2010 Protocol – to follow Sweden Sweden - Protocol Switzerland Thailand Trinidad & Tobago Tunisia Turkey United Arab Emirates United Arab Emirates - Protocol United Kingdom United Kingdom - Protocol United States Uzbekistan Vietnam Vietnam - Final Protocol
Tax Treaties – pending
Albania – to follow Argentina – to follow Armenia – to follow Austria - Protocol – to follow Bahrain Barbados Belgium - Protocol – to follow Cyprus – to follow France - Protocol – to follow Germany - Protocol – to follow Kazakhstan – to follow Kuwait – to follow Kyrgystan – to follow Lebanon – to follow Lichtenstein – to follow Macedonia – to follow Moldova Moldova - Protocol Monaco – to follow Netherlands - Protocol – to follow Pakistan – to follow Serbia & Montenegro – to follow Syria – to follow Turkey - Protocol Ukraine United Arab Emirates United Arab Emirates - Protocol United States - Protocol
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