The Law of 10 March 2026 ratifies the protocol updating Luxembourg’s 2007 tax treaty with Georgia, revising exchange of information rules to meet OECD standards, and will apply from 1 January after ratification.
Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia.
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 the instruments of ratification, with its provisions applying from 1 January of the following year.
Earlier, Luxembourg’s parliament approved the law ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia.
