The protocol amending the 2007 Georgia–Luxembourg income and capital tax treaty entered into force on 6 July 2026, replacing Article 27 on the exchange of information in line with OECD standards, with the changes applying from 1 January 2027.
Luxembourg has published a notice in the Official Gazette on 23 October 2026 confirming that the protocol amending the 2007 income and capital tax treaty between Georgia and Luxembourg entered into force on 6 July 2026.
Signed on 3 July 2025, the protocol replaces Article 27 on the exchange of information to align with OECD standards. It applies from 1 January 2027.
Earlier, Luxembourg published the Law of 10 March 2026 in its Official Gazette on 16 March 2026, ratifying the protocol amending the 2007 income and capital tax treaty with Georgia.
