Luxembourg publishes draft legislation approving protocol amending tax treaty with Germany, improving taxation of funds
|Tax Alerts, Legislation & Policy, Na ...|Germany, Luxembourg
The Luxembourg Minister of Foreign and European Affairs recently submitted to the Parliament a draft ratification law (Draft Law) approving a protocol that amends the existing double tax treaty (DTT) with Germany.
The most relevant amendments include:
Undertakings for Collective Investment that meet the definition are now considered resident and are entitled to treaty withholding tax rates.
Simplifications are included for cross-border employees working outside the country of their employer (includ…
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