The original treaty, signed on 14 January 2009, marked the first tax agreement between Albania and Luxembourg.
Luxembourg announced on 28 November 2025 that the income and capital tax treaty with Albania, along with its amending protocol on 27 November 2025, officially entered into force on 25 June 2025.
The original treaty, signed on 14 January 2009, marked the first tax agreement between the two countries. It aims to prevent double taxation and curb fiscal evasion on income and capital taxes between Luxembourg and Albania.
The protocol, signed in Luxembourg on 21 October 2020, updates the treaty to align it with the OECD’s minimum BEPS standards and international requirements for the exchange of tax information.
Earlier, Luxembourg ratified the Albania-Luxembourg income and capital tax treaty (2009) along with its amending protocol on 18 December 2024.
