Luxembourg’s Council of State approved the ratification of the 2019 tax treaty protocol with Argentina on 3 June 2025. 

Luxembourg’s Council of State approved the ratification of the 2019 income and capital tax treaty protocol with Argentina on 3 June 2025.

The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between Luxembourg and Argentina.

The protocol, signed on 25 October 2024, is the first amendment to the treaty, which has yet to enter into force.

The protocol takes effect once ratification instruments are exchanged and will apply from the treaty’s start date.

Signed on 13 April 2019, the treaty will come into force after ratification and apply from 1 January of the following year.

Earlier, Luxembourg’s Government Council approved the ratification of the protocol to the 2019 tax treaty with Argentina on 28 March 2025.