Luxembourg has ratified a protocol amending its 2007 tax treaty with Georgia, updating the exchange of information provisions to align with Organisation for Economic Co-operation and Development (OECD) standards, with entry into force pending completion of both countries’ ratification procedures.
Luxembourg’s parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia.
The Council of State voted on 25 February 2026 to waive the second constitutional vote, following the Chamber’s approval on 11 February 2026.
The protocol, signed on 3 July 2025, replaces Article 27 (Exchange of Information) of the treaty to align the exchange of information framework with standards developed by the OECD.
It will take effect after both countries complete their ratification procedures and exchange instruments of ratification, with its provisions applying from 1 January of the following year.
