Luxembourg

Luxembourg has exchange of information relationships with 86 jurisdictions through 86 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Lao People's Democratic Republic DTC  4 Nov 2012  2012-11-04 21 Mar 2014  2014-03-21 Unreviewed Yes
Italy DTC  3 Jun 1981  1981-06-03 4 Feb 1983  1983-02-04 Yes Yes
Finland DTC  1 Mar 1982  1982-03-01 27 Mar 1983  1983-03-27 Yes Yes
India DTC  2 Jun 2008  2008-06-02 9 Jul 2009  2009-07-09 Yes No
Sierra Leone DTC  9 Oct 2013  2013-10-09 not yet in force  1900-01-01 Unreviewed Yes
Romania DTC  14 Dec 1993  1993-12-14 8 Dec 1995  1995-12-08 Yes Yes
United Arab Emirates DTC  20 Nov 2005  2005-11-20 19 Jun 2009  2009-06-19 Yes No
Slovenia DTC  2 Apr 2001  2001-04-02 8 Dec 2002  2002-12-08 Yes No
Poland DTC  14 Jun 1995  1995-06-14 31 Jul 1996  1996-07-31 Yes Yes
Portugal DTC  25 May 1999  1999-05-25 30 Dec 2000  2000-12-30 Yes Yes
Hong Kong, China DTC  2 Nov 2007  2007-11-02 20 Jan 2009  2009-01-20 Yes Yes
Brazil DTC  8 Nov 1978  1978-11-08 23 Jul 1980  1980-07-23 Yes No
Morocco DTC  19 Dec 1980  1980-12-19 16 Feb 1984  1984-02-16 Yes No
Russian Federation DTC  28 Jun 1993  1993-06-28 7 May 1997  1997-05-07 Yes Yes
Chinese Taipei DTC  19 Dec 2011  2011-12-19 25 Jul 2014  2014-07-25 Unreviewed Yes
Canada DTC  10 Sep 1999  1999-09-10 10 Oct 2000  2000-10-10 Yes Yes
Moldova, Republic of DTC  11 Jul 2007  2007-07-11 4 Dec 2009  2009-12-04 No No
Uruguay DTC  10 Mar 2015  2015-03-10 11 Jan 2017  2017-01-11 Unreviewed Yes
Turkey DTC  9 Jun 2003  2003-06-09 18 Jan 2005  2005-01-18 Yes Yes
Albania DTC  14 Jan 2009  2009-01-14 not yet in force  1900-01-01 Yes No
Indonesia DTC  14 Jan 1993  1993-01-14 10 Mar 1994  1994-03-10 Yes No
Spain DTC  3 Jun 1986  1986-06-03 19 May 1987  1987-05-19 Yes Yes
Israel DTC  13 Dec 2004  2004-12-13 22 May 2006  2006-05-22 No No
Liechtenstein DTC  26 Aug 2009  2009-08-26 17 Dec 2010  2010-12-17 Yes Yes
San Marino DTC  27 Mar 2006  2006-03-27 29 Dec 2006  2006-12-29 Yes Yes
United Kingdom DTC  24 May 1967  1967-05-24 3 Jul 1968  1968-07-03 Yes Yes
Mongolia DTC  5 Jun 1998  1998-06-05 12 Mar 2004  2004-03-12 No No
Kuwait DTC  11 Dec 2007  2007-12-11 not yet in force  1900-01-01 No No
Bahrain DTC  6 May 2009  2009-05-06 10 Nov 2010  2010-11-10 Yes Yes
Panama DTC  7 Oct 2010  2010-10-07 1 Nov 2011  2011-11-01 No Yes
Monaco DTC  27 Jul 2009  2009-07-27 3 May 2010  2010-05-03 Yes Yes
Sweden DTC  14 Oct 1996  1996-10-14 15 Mar 1998  1998-03-15 Yes Yes
Hungary DTC  10 Mar 2015  2015-03-10 26 Jan 2017  2017-01-26 Unreviewed Yes
United States DTC  3 Apr 1996  1996-04-03 20 Dec 2000  2000-12-20 Yes No
Azerbaijan DTC  16 Jun 2006  2006-06-16 2 Jul 2009  2009-07-02 Yes No
Mauritius DTC  15 Feb 1995  1995-02-15 12 Sep 1996  1996-09-12 Yes No
Latvia DTC  14 Jun 2004  2004-06-14 14 Apr 2006  2006-04-14 Yes No
Ukraine DTC  6 Sep 1997  1997-09-06 not yet in force  1900-01-01 Yes No
Lithuania DTC  22 Nov 2004  2004-11-22 14 Apr 2006  2006-04-14 Yes No
Japan DTC  5 Mar 1992  1992-03-05 27 Dec 1992  1992-12-27 Yes Yes
Qatar DTC  3 Jul 2009  2009-07-03 9 Apr 2010  2010-04-09 Yes Yes
Switzerland DTC  21 Jan 1993  1993-01-21 9 Feb 1994  1994-02-09 Yes Yes
Mexico DTC  7 Feb 2001  2001-02-07 27 Dec 2001  2001-12-27 Yes Yes
Tunisia DTC  27 Mar 1996  1996-03-27 18 Oct 1999  1999-10-18 Yes Yes
South Africa DTC  23 Nov 1998  1998-11-23 8 Sep 2000  2000-09-08 Yes No
Former Yugoslav Republic of Macedonia DTC  16 May 2012  2012-05-16 23 Jul 2013  2013-07-23 Yes Yes
Isle of Man DTC  8 Apr 2013  2013-04-08 5 Aug 2014  2014-08-05 Yes Yes
France DTC  24 Nov 2006  2006-11-24 27 Dec 2007  2007-12-27 Yes Yes
Germany DTC  23 Apr 2012  2012-04-23 30 Sep 2013  2013-09-30 Yes Yes
Belgium DTC  17 Sep 1970  1970-09-17 30 Dec 1972  1972-12-30 Yes Yes
Czech Republic DTC  5 Mar 2013  2013-03-05 31 Jul 2014  2014-07-31 Yes Yes
Thailand DTC  6 May 1996  1996-05-06 22 Jul 1998  1998-07-22 No No
Saudi Arabia DTC  7 May 2013  2013-05-07 1 Sep 2014  2014-09-01 Yes Yes
Viet nam DTC  4 Mar 1996  1996-03-04 19 May 1996  1996-05-19 No No
Armenia DTC  23 Jun 2009  2009-06-23 9 Apr 2010  2010-04-09 Unreviewed Yes
Seychelles DTC  4 Jun 2012  2012-06-04 19 Aug 2013  2013-08-19 Yes Yes
Slovakia DTC  18 Mar 1991  1991-03-18 30 Dec 1992  1992-12-30 Yes No
Senegal DTC  10 Feb 2016  2016-02-10 not yet in force  1900-01-01 Yes Yes
China DTC  12 Mar 1994  1994-03-12 28 Jul 1995  1995-07-28 Yes No
Cyprus DTC  8 May 2017  2017-05-08 not yet in force  1900-01-01 Unreviewed No
Brunei Darussalam DTC  14 Jul 2015  2015-07-14 26 Jan 2017  2017-01-26 Yes Yes
Barbados DTC  1 Dec 2009  2009-12-01 8 Aug 2011  2011-08-08 Yes Yes
Sri Lanka DTC  30 Jan 2013  2013-01-30 11 Apr 2014  2014-04-11 Unreviewed Yes
Malaysia DTC  21 Nov 2002  2002-11-21 2 Jul 2004  2004-07-02 No No
Tajikistan DTC  9 Jun 2011  2011-06-09 27 Jul 2013  2013-07-27 Unreviewed Yes
Uzbekistan DTC  2 Jul 1997  1997-07-02 1 Sep 2000  2000-09-01 No No
Denmark DTC  17 Nov 1980  1980-11-17 22 Mar 1982  1982-03-22 Yes Yes
Iceland DTC  4 Oct 1999  1999-10-04 19 Sep 2001  2001-09-19 Yes Yes
Korea, Republic of DTC  7 Nov 1984  1984-11-07 26 Dec 1986  1986-12-26 Yes Yes
Bulgaria DTC  27 Jan 1992  1992-01-27 15 Mar 1994  1994-03-15 No No
Croatia DTC  20 Jun 2014  2014-06-20 13 Jan 2016  2016-01-13 Yes Yes
Estonia DTC  23 May 2006  2006-05-23 23 Jan 2007  2007-01-23 Yes No
Guernsey DTC  10 May 2013  2013-05-10 8 Aug 2014  2014-08-08 Yes Yes
Trinidad and Tobago DTC  7 May 2001  2001-05-07 22 Nov 2003  2003-11-22 No No
Austria DTC  18 Oct 1962  1962-10-18 7 Feb 1964  1964-02-07 Yes Yes
Greece DTC  22 Nov 1991  1991-11-22 26 Aug 1995  1995-08-26 Yes No
Andorra DTC  2 Jun 2014  2014-06-02 7 Mar 2016  2016-03-07 Yes Yes
Norway DTC  6 May 1983  1983-05-06 27 Jan 1985  1985-01-27 Yes Yes
Netherlands DTC  8 May 1968  1968-05-08 20 Oct 1969  1969-10-20 Yes Yes
Singapore DTC  6 Mar 1993  1993-03-06 24 May 1996  1996-05-24 Yes No
Jersey DTC  17 Apr 2013  2013-04-17 5 Aug 2014  2014-08-05 Yes Yes
Kazakhstan DTC  26 Jun 2008  2008-06-26 11 Dec 2013  2013-12-11 No Yes
Serbia DTC  15 Dec 2015  2015-12-15 27 Dec 2016  2016-12-27 Unreviewed Yes
Malta DTC  29 Apr 1994  1994-04-29 14 Feb 1996  1996-02-14 Yes Yes
Georgia DTC  15 Oct 2007  2007-10-15 14 Dec 2010  2010-12-14 Yes No
Ireland DTC  14 Jan 1972  1972-01-14 25 Feb 1975  1975-02-25 Yes No