On 23 December 2019, Luxembourg publishes Law of 20 December 2019 transposing EU Tax Dispute Resolution Directive (2017/1852) into domestic law. The directive includes measures to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation.
The Law entered into force on 27 December 2019. The Directive applies in Luxembourg for complaints filed from 1 July 2019 for disputes in relation to taxable period commencing on or after 1 January 2018.