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On 25 June 2024, Luxembourg and the Republic of Moldova signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 11 July 2007 (the “ DTT”). The law of 25 march 2025 , approving the Protocol, was published in the Luxembourg Official Gazette on 7 April 2025. Key

On 19 January 2024, the Grand Duchy of Luxembourg and the Republic of Colombia have signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “DTT”). For more information, please refer to our

On 10 December 2024, the Council of the European Union (“ Council”) formally adopted the Directive for Faster and Safer Relief of Excess Withholding Taxes (“ FASTER Directive”). The FASTER Directive was subsequently published in the Official Journal of the European Union on 10 January 2025. Key

Entry into force On 19 January 2024, the Grand Duchy of Luxembourg and the Republic of Colombia have signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). The ratification of the DTT is

Background As a reminder, on 19 June 2023, the European Commission released a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“ FASTER Proposal”) laying down rules on the issuance of a digital tax residence certificate by EU Member States and the procedure to

On 20 February 2024, the European Council updated the list of non-cooperative jurisdictions for tax purposes. This list was previously updated on 17 October 2023 (please refer to our newsletters here for more details). The main change from the previous version is the withdrawal of the Bahamas