The protocol signed on 25 October 2024 marks the first amendment to the treaty, which has yet to enter into force.

Luxembourg’s Chamber of Deputies has approved the 2024 protocol amending the 2019 Argentina-Luxembourg Income and Capital Tax Treaty on 25 June 2025.

The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between Luxembourg and Argentina.

The protocol, signed on 25 October 2024, is the first amendment to the treaty, which has yet to enter into force.

The protocol takes effect once ratification instruments are exchanged and will apply from the treaty’s start date.

Signed on 13 April 2019, the treaty will come into force after ratification and apply from 1 January of the following year.

Earlier, Luxembourg’s Council of State approved the ratification of the 2019 tax treaty protocol with Argentina on 3 June 2025.