The amendment will take effect after both countries exchange instruments of ratification.

The Parliament of Georgia approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Luxembourg on 11 November 2025.

The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information.

The protocol will enter into force once both countries complete their respective ratification procedures and exchange the instruments of ratification.

Earlier, Luxembourg’s Government Council approved protocols amending the tax treaty with Georgia on 31 October 2025.