Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Declarations, Denunciations, Derogations
Status as of 15/09/2019
LuxembourgDeclaration 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
Period covered: 01/11/2014 -
Articles concerned : 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.
Period covered: 31/03/2017 -
Articles concerned : 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.
Period covered: 30/08/2017 -
Articles concerned : 29