The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. It replaces Article 27 (Exchange of Information) in line with OECD standards and will apply from 1 January 2027.

RF Report

The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations

Signed on 4 May 2023, the protocol is the first amendment to the treaty and replaces Article 27 (Exchange of Information) in accordance with the OECD standards for information exchange.

It will apply from 1 January 2027.