The amending protocol to treaty between Luxembourg and Tunisia entered into force on 30 November 2016. The treaty was signed on 5 September 2014 to the Luxembourg – Tunisia income and capital tax treaty (1996) . The protocol generally applies from 1 January 2017.
Related Posts
Luxembourg clarifies treatment of Cyprus Income Inclusion Rule under EU Pillar Two
The Luxembourg Administration of Direct Tax (ACD) issued a statement on 26 June 2026 concerning the Frequently Asked Questions (FAQ) published by the European Commission on 29 May 2026. The FAQ clarifies that, under the EU Pillar Two Directive, all
Read MoreLuxembourg clarifies Pillar Two compliance, registration, transitional requirements
Luxembourg’s Administration of Direct Contributions (ACD), on 17 June 2026, published a Frequently Asked Questions (FAQ) document providing further guidance on the implementation of the Pillar Two Law of 22 December 2023 on minimum effective
Read MoreCJEU Advocate General supports Luxembourg’s ATAD transposition on securitisation entities from interest limitation rules
The Advocate General (AG) Juliane Kokott of the Court of Justice of the European Union (CJEU) has issued her opinion in Case C-138/24, involving an infringement claim by the European Commission against the Grand Duchy of Luxembourg on 18 June
Read MoreTunisia launches major tax debt relief, declaration amnesty programme
Tunisia's 2026 Finance Law introduces a sweeping framework allowing taxpayers to clear outstanding obligations with substantial penalty forgiveness, while simultaneously opening an amnesty window for previously unfiled tax documents, according to a
Read MoreLuxembourg issues VAT guidance for photovoltaic (PV) solar installations
Luxembourg's tax administration has issued a circular on 1 June 2026, clarifying the VAT treatment of photovoltaic (PV) installations, setting out how VAT obligations and deduction rights apply depending on how the electricity generated by the
Read MoreLuxembourg updates Pillar Two FAQs with new registration, GIR filing guidance
The Luxembourg Administration of Direct Tax (ACD) has released an updated Frequently Asked Questions (FAQs) document on the Pillar Two global minimum tax rules introduced under the Law of 22 December 2023 (the Pillar Two Law), providing further
Read More