Under the amendment, Article 27 of the treaty is replaced to align the exchange of information framework with standards developed by the OECD. 

Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of information framework with standards developed by the OECD.

The protocol will enter into force once both states have completed their respective ratification procedures and exchanged the instruments of ratification. Its provisions will apply from 1 January of the year following its entry into force.

Earlier, Luxembourg’s Council of State approved the amending protocol on 20 January 2026. The protocol was signed on 3 July 2025.