Luxembourg
Individual - Foreign tax relief and tax treaties
Last reviewed - 05 July 2023Foreign tax relief
Foreign income received by residents that is subject to a tax equivalent to Luxembourg income tax and is not exempted by a DTT is granted a tax credit; any non-imputable tax in excess is deductible as a tax-deductible expense.
Tax treaties
Luxembourg has signed 86 DTTs, most of which include provisions of article 26.5 of the Organisation for Economic and Co-operation Development (OECD) model agreement on exchange of information between tax authorities.
Luxembourg is part of the European Union (EU) Regulations 1408/71 and 883/2004 (as amended) governing coordination of social security systems. In addition, Luxembourg has entered into 41 social security bilateral agreements.
Countries with which Luxembourg currently has DTTs:
Andorra | Ireland, Republic of | Russia |
Armenia | Isle of Man | Rwanda |
Austria | Israel | San Marino |
Azerbaijan | Italy | Saudi Arabia |
Bahrain | Japan | Senegal |
Barbados | Jersey | Serbia |
Belgium | Kazakhstan | Seychelles |
Botswana | Korea, Republic of | Singapore |
Brazil | Kosovo | Slovak Republic |
Brunei | Kuwait | Slovenia |
Bulgaria | Laos | South Africa |
Canada | Latvia | Spain |
China, People's Republic of | Liechtenstein | Sri Lanka |
Croatia | Lithuania | Sweden |
Cyprus | Macedonia | Switzerland |
Czech Republic | Malaysia | Taiwan |
Denmark | Malta | Tajikistan |
Estonia | Mauritius | Thailand |
Finland | Mexico | Trinidad and Tobago |
France | Moldova | Tunisia |
Georgia | Monaco | Turkey |
Germany | Morocco | Ukraine |
Greece | Netherlands | United Arab Emirates |
Guernsey | Norway | United Kingdom |
Hong Kong | Panama, Republic of | United States of America |
Hungary | Poland | Uruguay |
Iceland | Portugal | Uzbekistan |
India | Qatar | Vietnam |
Indonesia | Romania |