The newly approved updated Luxembourg-San Marino tax treaty will take effect on 1 January 2026.
Luxembourg’s Government Council approved protocols updating the tax treaty with San Marino on 31 October 2025.
The two countries had signed the amending protocol to their 2006 tax treaty on 14 May 2025. This marks the second amendment to the treaty, following a previous update in 2009. The revised agreement aims to prevent or reduce double taxation.
The amended agreement will take effect once both countries exchange ratification instruments and will be applied from 1 January of the following year.