Individual - Foreign tax relief and tax treaties

Last reviewed - 03 January 2023

Foreign 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
Brazil Korea, Republic of Singapore
Brunei Kuwait Slovak Republic
Bulgaria Laos Slovenia
Canada Latvia South Africa
China, People's Republic of Liechtenstein Spain
Croatia Lithuania Sri Lanka
Cyprus Macedonia Sweden
Czech Republic Malaysia Switzerland
Denmark Malta Taiwan
Estonia Mauritius Tajikistan
Finland Mexico Thailand
France Moldova Trinidad and Tobago
Georgia Monaco Tunisia
Germany Morocco Turkey
Greece Netherlands Ukraine
Guernsey Norway United Arab Emirates
Hong Kong Panama, Republic of United Kingdom
Hungary Poland United States of America
Iceland Portugal Uruguay
India Qatar Uzbekistan
Indonesia Romania Vietnam 
Kosovo Botswana