The Czech Republic and Luxembourg has signed a bilateral double taxation agreement (DTA) on March 5, 2013 and this new treaty will replace the former Czechoslovakia – Luxembourg Income and Capital Tax Treaty (1991). The new treaty generally follows the provisions of the OECD Model Tax Convention. The treaty contains an article on the exchange of information and provisions on anti-abuse. The scope of the provisions of the treaty includes investment funds in addition to other forms of enterprise.
