Luxembourg ratified an amendment to its 2006 tax treaty with San Marino on 10 March 2026, with official publication on 16 March 2026. The updated protocol will apply to tax years from 1 January following its entry into force, once both countries complete their ratification procedures.
Luxembourg has ratified an amendment to the Convention with San Marino for the avoidance of double taxation on income and capital on 10 March 2026, updating the original agreement signed on 27 March 2006 and previously amended by the 2009 Rome Protocol.
The amendment follows procedures approved by Luxembourg’s Chamber of Deputies and the Council of State on 11 February 2026 and 20 January 2026, respectively.
The protocol will enter into force after the exchange of ratification instruments with its provisions applicable to tax years starting on or after 1 January of the following year.
The law was published in Luxembourg’s Official Gazette (A130) of 16 March 2026.