On 16 October 2024, the Grand Duchy of Luxembourg and the Sultanate of Oman 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 previous newsletter on this topic here.
Council of State and Chamber of Commerce Opinions
The Council of State (Conseil d’Etat) and the Chamber of Commerce (Chambre de commerce) issued favorable opinions on 3 June 2025 and 24 June 2025, respectively.
Parliamentary approval
On 25 June 2025, the Chamber of Deputies approved the Draft Law, thereby ratifying the DTT.
The Law was enacted on 4 July 2025 and was published in the Journal Officiel du Grand-Duché de Luxembourg on 7 July 2025.
Entry into force
The DTT will take effect on 1 January of the year following the exchange of notifications between the contracting states.
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