The agreement seeks to establish a framework to prevent double taxation between the two countries. 

Kuwait has ratified the 2021 amending protocol to its 2007 Income and Capital Tax Treaty with Luxembourg through Decree Law No. 138 of 2025 on 1 September 2025.

The protocol was published in the Official Gazette No. 1755 of 7 September 2025.

The agreement seeks to establish a framework to prevent double taxation and eliminate fiscal evasion between the two countries.

The treaty will enter into force upon the exchange of ratification instruments.