Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen
Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
LuxemburgDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.
ANNEX A – Existing taxes to which the Convention shall apply
Article 2, paragraph 1.a.i - taxes on income or profits
- tax on personal income;
- tax on communities income;
- wealth tax;
- municipal business tax;
Article 2, paragraph a.ii – taxes on capital gains which are imposed separately from the tax on income or profits
Article 2, paragraph a.iii – tax on net wealth
In Kraft: 01/11/2014 -
Artikel betroffen : 2
Declaration transmitted by the Minister of Finance of Luxembourg to the Secretariat General of the OECD on 31 March 2017 - Or. Engl.
Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
In Kraft: 31/03/2017 -
Artikel betroffen : 28
> Declaration transmitted by a letter from the Minister of Finance of Luxembourg, dated 30 June 2017, registered at the Secretariat General of the OECD on 30 August 2017 - Or. Engl.
Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 30/08/2017 -
Artikel betroffen : 29