Individual - Foreign tax relief and tax treaties

Last reviewed - 13 January 2022

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 84 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 San Marino
Armenia Isle of Man Saudi Arabia
Austria Israel Senegal
Azerbaijan Italy Serbia
Bahrain Japan Seychelles
Barbados Jersey Singapore
Belgium Kazakhstan Slovak Republic
Brazil Korea, Republic of Slovenia
Brunei Laos South Africa
Bulgaria Latvia Spain
Canada Liechtenstein Sri Lanka
China, People's Republic of Lithuania Sweden
Croatia Macedonia Switzerland
Cyprus Malaysia Taiwan
Czech Republic Malta Tajikistan
Denmark Mauritius Thailand
Estonia Mexico Trinidad and Tobago
Finland Moldova Tunisia
France Monaco Turkey
Georgia Morocco Ukraine
Germany Netherlands United Arab Emirates
Greece Norway United Kingdom
Guernsey Panama, Republic of United States of America
Hong Kong Poland Uruguay
Hungary Portugal Uzbekistan
Iceland Qatar Vietnam 
India Romania Koweït 
Indonesia Russia Rwanda