On 26 August 2011 the Hong Kong government announced the coming into effect of the Protocol to the bilateral agreement for the avoidance of double taxation with Luxembourg signed in November 2010.
The Protocol had been ratified by Hong Kong on July 8, 2011. The Hong Kong government was notified by Luxembourg’s authorities on August 17, 2011, that they too had completed their internal ratification procedures.
The agreement will become effective in Hong Kong for tax years commenceing on or after April 1, 2012; and in Luxembourg from January 1, 2012.
