Luxembourg Announces Triggering of Royalties MFN Clause in Tax Treaty with Lithuania

The Luxembourg tax administration has announced that the MFN clause in the 2004 income and capital tax treaty with Lithuania concerning royalties has been triggered with effect from 1 January 2019 and applies as follows:

• Royalties originating in Lithuania and beneficially owned by a resident of Luxembourg shall be taxable only in Luxembourg; and
• The definition of the term "royalties" used in the treaty refers to remuneration of any kind paid for the use of or the right to use a copyright in…